RULE 300. GENERAL2
- (a) Applicability: The Rules of this Title XXIX set
forth the special provisions that apply to actions for readjustment
of partnership items of large partnerships under Code
section 6247 and actions for adjustment of partnership items
of large partnerships under Code section 6252. 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 large partnership actions.
- (b) Definitions: As used in the Rules in this Title?
- (1) The term "large partnership" means an electing
large partnership as defined in Code section 775. See Code
sec. 6255(a)(1).
- (2) A "large partnership action" is either an "action for
readjustment of partnership items of a large partnership"
under Code section 6247 or an "action for adjustment of
partnership items of a large partnership" under Code section
6252.
- (3) The term "partnership item" means any item described
in Code section 6231(a)(3). See Code sec. 6255(a)(2).
- (4) The term "partnership adjustment" means any adjustment
in the amount of any partnership item of a large
partnership. See Code sec. 6242(d)(1).
- (5) The term "designated partner" means the partner or
person designated by the large partnership or selected by
the Commissioner pursuant to Code section 6255(b)(1).
- (6) A "notice of partnership adjustment" is the notice
described in Code section 6245(b).
- (7) The term "administrative adjustment request"
means a request for an administrative adjustment of partnership
items filed by the large partnership under Code
section 6251(a).
- (c) Jurisdictional Requirements: The Court does not
have jurisdiction of a large partnership action under this
Title unless the following conditions are satisfied:
- (1) Actions for Readjustment of Partnership Items of A
Large Partnership:
- (A) The Commissioner has issued a
notice of partnership adjustment. See Code sec. 6245(b).
- (B) A petition for readjustment of partnership items
of a large partnership is filed with the Court by the large
partnership within the period specified in Code section
6247(a).
- (2) Actions for Adjustment of Partnership Items of A
Large Partnership:
- (A) The Commissioner has not allowed
all or some of the adjustments requested in an administrative
adjustment request. See Code sec. 6252(a).
- (B) A petition for adjustment of partnership items of
a large partnership is filed with the Court by the large
partnership subject to the conditions and within the period
specified in Code section 6252(b) and (c).
- (d) Form and Style of Papers: All papers filed in a
large partnership action shall be prepared in the form and
style set forth in Rule 23, and the caption shall state the
name of the partnership, as for example, "ABC Partnership,
Petitioner".
1 New Title XXIX sets forth procedures for actions under Code sections
6247 and 6252, added by sec. 1222(a) of the Taxpayer Relief Act of 1997,
Pub. L. 105?34, 111 Stat. 1008. Code section 6247 provides for judicial review
of the Commissioner?s notice of partnership adjustment (action for readjustment
of partnership items of a large partnership under Code section
6247) and Code section 6252 provides for judicial review of the Commissioner?s
failure to allow all or some of the adjustments requested in an administrative
adjustment request (action for adjustment of partnership
items of a large partnership under Code section 6252). Code sections 6247
and 6252 are effective with respect to partnership tax years ending on or
after December 31, 1997, and the Rules of this Title XXIX likewise are effective
as to large partnership actions commenced with respect to partnership
tax years ending on or after December 31, 1997.
2 New Rule 300 is effective as to large partnership actions commenced
with respect to partnership tax years ending on or after December 31,
1997.
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