Or. Admin. R. 150-305-0180 - Designation of Oregon Tax Matters Partner
(1) A partner who elects to designate a tax
matters partner as their authorized representative in proceedings before the
Department of Revenue for issues relating to the partnership adjustments on a
notice of deficiency shall make the designation as provided in this rule.
(2) The tax matters partner
designated for Oregon purposes may be the federal tax matters partner or may be
another partner, but the designation for Oregon shall only be made in
accordance with ORS 305.242(2) and
this rule. The tax matters partner shall be a partner who is:
(a) A general partner in the partnership at
some time during the taxable year to which the notice of deficiency pertains;
or
(b) A general partner in the
partnership at the time the designation is made.
(3) Information required. The partner shall
designate a tax matters partner by filing with the Department of Revenue within
30 days of the date on the Notice of Deficiency a signed statement. The
statement shall:
(a) Identify the partner
making the designation by name, address, and social security number.
(b) Identify the partnership and the
designated partner by name, address, and taxpayer identification number.
(c) Declare that the statement is
a designation of a tax matters partner for the taxable year to which the notice
of deficiency relates.
(d)
Authorize the tax matters partner as a qualified representative under ORS
305.230 and identify the taxable
year(s) of authorization. The partner may authorize the tax matters partner to
represent the partner for issues other than partnership issues only by making
the election with this authorization.
(4) Only one tax matters partner shall be
designated and authorized to represent the partners for each examination at the
partnership level which results in a notice of deficiency to the partners.
(5) Partners who do not designate
a tax matters partner as provided in this rule may appeal their notice of
deficiency by following the administrative remedies under ORS
305.265 and the rules pertaining
thereto.
Notes
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 305.242
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