Get TITLE XXIV PARTNERSHIP ACTIONS RULE 240

(a) Appointment of Tax Matters Partner: If, at the time of commencement of a partnership action by a partner other than the tax matters partner, the tax matters partner is not identified in the petition, then the Court will take such action as may be necessary to establish the identity of the tax matters partner or to ...

The IRS has the burden of proof in the Tax Court with respect to a factual issue that is relevant to determining a taxpayer's tax liability if the taxpayer presents credible evidence with respect to that issue and satisfies three applicable conditions ( Code Sec. 7491):

(a) General: (1) The burden of proof shall be upon the petitioner, except as otherwise provided by statute or deter- mined by the Court; and except that, in respect of any new matter, increases in deficiency, and affirmative defenses, pleaded in the answer, it shall be upon the respondent.

Generally, taxpayers meet their burden of proof by having the information and receipts (where needed) for the expenses. You should keep adequate records to prove your expenses or have sufficient evidence that will support your own statement.

(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 no- tice of election to intervene with the Court.

15 Recognizing that “a taxpayer should not bear the burden of proving a negative (no unreported income) if the Commissioner can present no substantive evidence to support his deficiency claim,” courts held that the burden of proof shifted to the IRS in some unreported income cases.

INTERVENTION (a) Intervention of Right: (1) In General: On timely motion, the Court must permit anyone to intervene who is given an unconditional right to intervene by a Federal statute. (2) Existing Rules: For the requirements relating to intervention in certain actions, see Rules 216, 225, 245, and 325(b).

A case in the Tax Court is commenced by the filing of a petition. The petition must be timely filed within the allowable time. The Court cannot extend the time for filing which is set by statute.