RULE 250. APPOINTMENT AND REMOVAL OF THE TAX MATTERS PARTNER
- (a) Appointment of Tax Matters Partner If, at the time of
commencement of a partnership action by a partner other than the
tax matters partner, the tax matters partner is not identified in
the petition, then the Court will take such action as may be
necessary to establish the identity of the tax matters partner or
to effect the appointment of a tax matters partner.
- (b) Removal of Tax Matters Partner: After notice and
opportunity to be heard, (1) the Court may for cause remove a
partner as the tax matters partner and (2) if the tax matters
partner is removed by the Court, or if a partner's status as the
tax matters partner is terminated for reason other than removal by
the Court, then the Court may appoint another partner as the tax
matters partner if the partnership fails to designate a successor
tax matters partner within such period as the Court may direct.
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