Or. Admin. Code § 150-305-0182

Current through Register Vol. 63, No. 11, November 1, 2024

Section 150-305-0182 - Binding Actions of the Tax Matters Partner

The provisions of this rule dealing with hearings apply to hearing requests filed with the Department of Revenue prior to September 1, 1997. See OAR 150-305.525 for information about hearing requests filed on or after September 1, 1997.

(1) The tax matters partner for Oregon shall bind all partners who have made the designation under ORS 305.242(1) to all actions of the tax matters partner with respect to the proceedings between the Department of Revenue and the partner whose tax liability is in dispute. When appealing on behalf of the partners, the tax matters partner may exercise any administrative remedy before the department allowed by Oregon law except that all electing partners are considered to have appealed under the same action. Any partner who has designated a tax matters partner may participate in any level of the administrative proceedings.

Example: Assume a partnership with 100 partners has been examined and each partner receives a notice of deficiency. If 90 partners designate a tax matters partner, their appeal will be heard collectively. If the tax matters partner chooses a conference, the conference decision will apply to all 90 partners (all 90 partners may participate). If the partners want to appeal the conference decision, they must appeal at a partnership level proceeding. If the tax matters partner requests a hearing, the hearing decision will apply to all 90 partners. The other 10 partners must appeal their cases individually because they did not make the election to be represented by the tax matters partner within 30 days of the notice.

(2) Other actions of the tax matters partner that are binding on the partners who have made the designation include, but are not limited to:

(a) Consent to the extension of the statute of limitations with respect to all electing partners;

(b) Making a settlement offer to the Department of Revenue;

(c) Acceptance of a closing agreement with the Department of Revenue;

(d) Consent to time and place of any appeals proceedings.

Or. Admin. Code § 150-305-0182

RD 7-1989, f. 12-18-89, cert. ef. 12-31-89; RD 12-1990, f. 12-20-90, cert. ef. 12-31-90; RD 1-1997(Temp), f. 6-13-97, cert. ef. 7-4-97 thru 12-31-97; RD 5-1997, f. 12-12-97, cert. ef. 12-31-97; Renumbered from 150-305.242(5), REV 47-2016, f. 8-13-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 305.242