Rule 245. Intervention and Participation
(a)
Tax Matters Partner:
The tax matters partner may intervene in an action for readjustment of partnership items brought by another partner or partners by filing a notice of election to intervene with the Court. Such notice shall state that the intervenor is the tax matters partner and shall be filed within 90 days from the date of service of the petition by the Clerk on the Commissioner. See Code sec.
6226
(b)(2) and Rule
241
(d)(3).
(b)
Other Partners:
Any other partner who satisfies the requirements of Code section
6226
(d) or
6228
(a)(4)(B) may participate in the action by filing a notice of election to participate with the Court. Such notice shall set forth facts establishing that such partner satisfies the requirements of Code section
6226
(d) in the case of an action for readjustment of partnership items or Code section
6228
(a)(4)(B) in the case of an action for adjustment of partnership items and shall be filed within 90 days from the date of service of the petition by the Clerk on the Commissioner. A single notice may be filed by two or more partners; however, each such partner must satisfy all requirements of this paragraph in order for the notice to be treated as filed by or for that partner.
(c)
Enlargement of Time:
The Court may grant leave to file a notice of election to intervene or a notice of election to participate out of time upon a showing of sufficient cause.
(d)
Pleading:
No assignment of error, allegation of fact, or other statement in the nature of a pleading shall be included in a notice of election to intervene or notice of election to participate. As to the form and content of a notice of election to intervene and a notice of election to participate, see Appendix I, Forms
11 and
12, respectively.
(e)
Amendments to the Petition:
A party other than the petitioner who is authorized to raise issues not raised in the petition may do so by filing an amendment to the petition. Such an amendment may be filed, without leave of Court, at any time within the period specified in Rule
245
(b). Otherwise, such an amendment may be filed only by leave of Court. See Rule
36
(a) for time for responding to amendments to the petition.