RULE 245. INTERVENTION AND PARTICIPATION
- (a) Tax Matters Partner: The tax matters partner may intervene
in an action for readjustment of partnership items brought by
another partner or partners by filing a notice of election to
intervene with the Court. Such notice shall state that the
intervenor is the tax matters partner and shall be filed within 90
days from the date of service of the petition by the Clerk on the
Commissioner. See Code sec. 6226(b)(2) and Rule 241(d)(3).
- (b) Other Partners: Any other partner who satisfies the
requirements of Code section 6226(d) or 6228(a)(4)(B) may
participate in the action by filing a notice of election to
participate with the Court. Such notice shall set forth facts
establishing that such partner satisfies the requirements of Code
section 6226(d) in the case of an action for readjustment of
partnership items or Code section 6228(a)(4)(B) in the case of an
action for adjustment of partnership items and shall be filed
within 90 days from the date of service of the petition by the
Clerk on the Commissioner. A single notice may be filed by two or
more partners; however, each such partner must satisfy all
requirements of this paragraph in order for the notice to be
treated as filed by or for that partner.
- (c) Enlargement of Time: The Court may grant leave to file a
notice of election to intervene or a notice of election to
participate out of time upon a showing of sufficient cause.
- (d) Pleading: No assignment of error, allegation of fact, or
other statement in the nature of a pleading shall be included in a
notice of election to intervene or notice of election to
participate. As to the form and content of a notice of election to
intervene and a notice of election to participate, see Appendix I,
Forms 11 and 12, respectively.
- (e) Amendments to the Petition: A party other than the
petitioner who is authorized to raise issues not raised in the
petition may do so by filing an amendment to the petition. Such an
amendment may be filed, without leave of Court, at any time within
the period specified in Rule 245(b).
Otherwise, such an amendment may be filed only by leave of Court.
See Rule 36(a) for time for responding
to amendments to the petition.
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