U.S. Code > Appendix to Title 26 > TITLE XXIV.—PARTNERSHIP ACTIONS > Rule 240. General

Rule 240. General

(a) Applicability: The Rules of this Title XXIV set forth the special provisions which apply to actions for readjustment of partnership items under Code section 6226 and actions for adjustment of partnership items under Code section 6228. 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 partnership actions.
(b) Definitions: As used in the Rules in this Title—
(1) The term “partnership” means a partnership as defined in Code section 6231 (a)(1).
(2) A “partnership action” is either an “action for readjustment of partnership items” under Code section 6226 or an “action for adjustment of partnership items” under Code section 6228.
(3) The term “partnership item” means any item described in Code section 6231 (a)(3).
(4) The term “tax matters partner” means the person who is the tax matters partner under Code section 6231 (a)(7) and who under these Rules is responsible for keeping each partner fully informed of the partnership action. See Code secs. 6223 (g) and 6230 (l).
(5) A “notice of final partnership administrative adjustment” is the notice described in Code section 6223 (a)(2).
(6) The term “administrative adjustment request” means a request for an administrative adjustment of partnership items filed by the tax matters partner on behalf of the partnership under Code section 6227 (b).
(7) The term “partner” means a person who was a partner as defined in Code section 6231 (a)(2) at any time during any partnership taxable year at issue in a partnership action.
(8) The term “notice partner” means a person who is a notice partner under Code section 6231 (a)(8).
(9) The term “5-percent group” means a 5-percent group as defined in Code section 6231 (a)(11).
(c) Jurisdictional Requirements: The Court does not have jurisdiction of a partnership action under this Title unless the following conditions are satisfied:
(1) Actions for Readjustment of Partnership Items:
(A) The Commissioner has issued a notice of final partnership administrative adjustment. See Code sec. 6226 (a) and (b).
(B) A petition for readjustment of partnership items is filed with the Court by the tax matters partner within the period specified in Code section 6226 (a), or by a partner other than the tax matters partner subject to the conditions and within the period specified in Code section 6226 (b).
(2) Actions for Adjustment of Partnership Items:
(A) The Commissioner has not allowed all or some of the adjustments requested in an administrative adjustment request. See Code section 6228 (a).
(B) A petition for adjustment of partnership items is filed with the Court by the tax matters partner subject to the conditions and within the period specified in Code section 6228 (a)(2) and (3).
(d) Form and Style of Papers: All papers filed in a partnership action shall be prepared in the form and style set forth in Rule 23, except that the caption shall state the name of the partnership and the full name and surname of any partner filing the petition and shall indicate whether such partner is the tax matters partner, as for example, “ABC Partnership, Mary Doe, Tax Matters Partner, Petitioner” or “ABC Partnership, Richard Roe, A Partner Other Than the Tax Matters Partner, Petitioner”.