RULE 246. SERVICE OF PAPERS
- (a) Petitions: All petitions shall be served by the Clerk on
the Commissioner.
- (b) Papers Issued by the Court: All papers issued by the Court
shall be served by the Clerk on the Commissioner, the tax matters
partner (whether or not the tax matters partner is a participating
partner), and all other participating partners.
- (c) All Other Papers: All other papers required to be served
(see Rule 21(a)) shall be served by the
parties filing such papers. Whenever a paper (other than a
petition) is required by these Rules to be filed with the Court,
the original paper shall be filed with the Court with certificates
by the filing party or the filing party's counsel that service of
the paper has been made on each of the other parties set forth in
paragraph (b) of this Rule or on such other parties' counsel. The
Court may return without filing documents that are not accompanied
by certificates of service required by this Rule.
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