Constance C. Enshus, the limited partner in Bilda Brickhouse, a real estate partnership, received a copy of financial information prepared by the general partners of the partnership. In reviewing the information,Connie finds what she believes should be an additional deduction for the partnership for the preceding year. Connie writes to the general partner (who is also the TMP) asking that he prepare an amended return. The general partner disagrees with Connie and informs her of his decision. Connie still believes she is right and proceeds to file a Request for Administrative Adjustment (RAA) seeking a refund of $4,050, her proportionate share of the refund due as a result of the adjustment at the partnership level. Connie is notified by the IRS on September 16, 2009, that her RAA has been treated as requesting a refund for a nonpartnership item. (A) Assuming the IRS decides the TMP was correct and no refund is allowable, what is the last day that Connie can commence an action in federal court to litigate the matter? (B) What action, if any, is required as a condition precedent to Connie's commencing legal action? (C) Does it matter that the partnership has elected to be governed by the large partnership rules