Tax Court Rules

On December 19, 2018, the United States Tax Court announced that it had adopted interim and proposed amendments to its Rules of Practice and Procedure pertaining to “Partnership Actions?? under the BBA.  The new rules are at Rules 255.1 through 255.7 and have been published in proposed form to allow for notice and public comment.

The rules generally track the structure of the rules pertaining to partnership actions under TEFRA, while substituting in key definitional and procedural changes as set forth by the BBA.  Among other rules, Rule 255.6 grants the court the power to take such action as may be necessary to establish the identity of the partnership representative, should one not be identified in the petition, and allows the Court to remove a partnership representative after notice and opportunity to be heard. After removal, the partnership must designate a successor partnership representative.  The rules do not take a position on whether it may appoint a partnership representative itself.

These
Tax Court rule amendments provide further reason to select a
partnership representative with the skills and knowledge to handle the
position.?

A New Era of Partnership Representation Before the IRS

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