Binding Actions of the Tax Matters Partner
(1)The tax matters partner for Oregon shall bind all partners who have made the designation under ORS 305.242 (Representation before department or magistrate of designated partnership tax matters)(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.
(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.
Rule 150-305-0182 — Binding Actions of the Tax Matters Partner,