RULE 240. GENERAL
- (a) Applicability: The Rules of this Title XXIV set forth
the special provisions which apply to actions for readjustment of
partnership items under Code section 6226 and actions for
adjustment of partnership items under Code section 6228. Except as
otherwise provided in this Title, the other Rules of Practice and
Procedure of the Court, to the extent pertinent, are applicable to
such partnership actions.
- (b) Definitions: As used in the Rules in this Title--
- (1) The term "partnership" means a partnership as defined in
Code section 6231(a)(1).
- (2) A "partnership action" is either an "action for
readjustment of partnership items" under Code section 6226 or an
"action for adjustment of partnership items" under Code section
6228.
- (3) The term "partnership item" means any item described in
Code section 6231(a)(3).
- (4) The term "tax matters partner" means the person who is
the tax matters partner under Code section 6231(a)(7) and who under
these Rules is responsible for keeping each partner fully informed
of the partnership action. See Code secs. 6223(g) and
6230(l).
- (5) A "notice of final partnership administrative
adjustment" is the notice described in Code section 6223(a)(2).
- (6) The term "administrative adjustment request" means a
request for an administrative adjustment of partnership items filed
by the tax matters partner on behalf of the partnership under Code
section 6227(b).
- (7) The term "partner" means a person who was a partner as
defined in Code section 6231(a)(2) at any time during any
partnership taxable year at issue in a partnership action.
- (8) The term "notice partner" means a person who is a notice
partner under Code section 6231(a)(8).
- (9) The term "5-percent group" means a 5-percent group as
defined in Code section 6231(a)(11).
- (c) Jurisdictional Requirements: The Court does not have jurisdiction of a partnership action under this Title unless the
following conditions are satisfied:
- (1) Actions for Readjustment of Partnership Items:
- (A) The Commissioner has issued a notice of final
partnership administrative adjustment. See Code section 6226(a) and
(b).
- (B) A petition for readjustment of partnership items is
filed with the Court by the tax matters partner within the period
specified in Code section 6226(a), or by a partner other than the
tax matters partner subject to the conditions and within the period
specified in Code section 6226(b).
- (2) Actions for Adjustment of Partnership Items:
- (A) The Commissioner has not allowed all or some of the
adjustments requested in an administrative adjustment request. See
Code section 6228(a).
- (B) A petition for adjustment of partnership items is filed
with the Court by the tax matters partner subject to the conditions
and within the period specified in Code section 6228(a)(2) and
(3).
- (d) Form and Style of Papers: All papers filed in a
partnership action shall be prepared in the form and style set
forth in Rule 23, except that the caption
shall state the name of the partnership and the full name and
surname of any partner filing the petition and shall indicate
whether such partner is the tax matters partner, as for example,
"ABC Partnership, Mary Doe, Tax Matters Partner, Petitioner" or
"ABC Partnership, Richard Roe, A Partner Other Than the Tax Matters
Partner, Petitioner."
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