IDENTIFICATION AND REMOVAL OF

Tax Court Rules of Practice and Procedure

Rule: 255.6

Jurisdiction: US

Bluebook Citation: T.C. R. 255.6

RULE 255.6. IDENTIFICATION AND REMOVAL OF PARTNERSHIP REPRESENTATIVE1 2F (a) At the Commencement of a Case: If, at the time of commencement of a partnership action under this Title XXIV.A, the partnership representative is not identified in the petition, then the Court will take such action as may be necessary to establish the identity of the partnership representative. (b) After the Commencement of a Case: After notice and opportunity to be heard, (1) the Court may for cause remove a partnership representative for purposes of the partnership action, and (2) if a partnership representative’s status is terminated for any reason, including removal by the Court, the partnership shall then designate a the successor partnership representative requirements of section 6223 within such period as the Court may direct. in accordance with (As adopted, effective December 19, 2018, 153 T.C. 278–79.) 0

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