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Rule 255.6 — Identification and Removal of Partnership Representative

(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 successor partnership representative in accordance with the requirements of section 6223 within such period as the Court may direct.

(As adopted, effective December 19, 2018, 153 T.C. 278–79.)

As amended through August 2024.

This is a Docket.tax digital transcription provided for reference only and may lag the very latest amendments — always confirm against the official Rules linked above. Docket.tax is an independent tool, not affiliated with, endorsed by, or operated by the U.S. Tax Court.
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