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The TMP of a partnership is defined in section 6231(a)(7) as
follows:
(7) Tax Matters Partner.--The tax matters partner
of any partnership is--
(A) the general partner designated as the tax
matters partner as provided in regulations, or
(B) if there is no general partner who has been so
designated, the general partner having the largest
profits interest in the partnership at the close of
the taxable year involved * * *.
If there is no general partner designated under
subparagraph (A) and the Secretary determines that it
is impracticable to apply subparagraph (B), the partner
selected by the Secretary shall be treated as the tax
matters partner.
A petition filed during the 90-day period by a partner other than
the TMP is an invalid petition. Amesbury Apartments, Ltd. v.
Commissioner, 95 T.C. 227 (1990); Computer Programs Lambda, Ltd.
v. Commissioner, 89 T.C. 198, 205 (1987). In this case, because
of the existence of the Permanent Injunction, and subsequent
Modification, at the time he filed the petition, Winer was the
TMP of Davenport, but he had been ordered to limit his function
to "administrative services" on behalf of the partnership.
Under normal circumstances, this Court lacks jurisdiction to
consider a petition filed by a person who is not authorized to
file the petition. In 1983 Western Reserve Oil & Gas Co. v.
Commissioner, 95 T.C. 51 (1990), affd. without published opinion
995 F.2d 235 (9th Cir. 1993), the U.S. District Court for the
Central District of California had appointed a receiver pendente
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