RULE 249. ACTION FOR ADJUSTMENT OF PARTNERSHIP ITEMS TREATED AS ACTION FOR READJUSTMENT OF PARTNERSHIP ITEMS
- (a) Amendment to Petition: If, after the filing of a
petition for adjustment of partnership items (see Code Section
6228(a) and Rule 241(a)) but before the
hearing of such petition, the Commissioner mails to the tax matters
partner a notice of final partnership administrative adjustment for
the partnership taxable year to which the petition relates, then
such petition shall be treated as a petition in an action for
readjustment of the partnership items to which such notice relates.
The petitioner, within 90 days after the date on which the notice
of final partnership administrative adjustment is mailed to the tax
matters partner, shall file an amendment to the petition, setting
forth every error which the petitioner alleges to have been
committed by the Commissioner in the notice of final partnership
administrative adjustment, and the facts on which the petitioner
bases the assignments of error. A copy of the notice of final
partnership administrative adjustment shall be appended to the
amendment to the petition. On or before the day the amendment to
petition is delivered to the Court, or, if the amendment to
petition is mailed to the Court, on or before the day of mailing,
the tax matters partner shall serve notice of the filing of the
amendment to petition on each partner in the partnership as
required by Code section 6223(g).
- (b) Participation: Any partner who has filed a timely notice
of election to participate in the action for adjustment of
partnership items shall be deemed to have elected to participate in
the action for readjustment of partnership items and need not file
another notice of election to do so. Any other partner may
participate in the action by filing a notice of election to
participate within 90 days from the date of filing of the amendment
to petition. See Rule 245.
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