Representation before department or magistrate of designated partnership tax matters; designated tax partner
(1)(a) When the treatment of partnership items on a partner’s return is consistent with the treatment of that item on the partnership return and results in a notice of deficiency, the partners may designate a tax matters partner to represent each of them before the Department of Revenue in any conference or before a tax court magistrate in any proceeding with respect to the administration of any tax on or measured by net income.
(b)Notwithstanding paragraph (a) of this subsection, a tax matters partner shall be designated as provided in ORS 314.733 (Requirement to report adjustments from partnership-level audit or administrative adjustment request) (2), in the case of a partnership subject to ORS 314.731 (Definitions) to 314.737 (Time limit for claim for refund or credit).
(2)The designation of a tax matters partner shall be made in writing and filed with the department or magistrate within 30 days after the date of the notice of deficiency. The tax matters partner must be:
(a)A general partner in the partnership at some time during the taxable year; or
(b)A general partner in the partnership at the time the designation is made.
(3)If a notice explaining the partnership adjustments is mailed by the department to the tax matters partner with respect to any partnership taxable year, the tax matters partner shall supply the department or, if applicable, the magistrate with the name, address, profits interest and taxpayer identification number of each person who was a partner in the partnership at any time during the taxable year, unless that information was provided in the partnership return for that year.
(4)A timely request for a conference filed with the department or appeal filed with the tax court by the tax matters partner shall be considered as a request or an appeal by all of the partners represented by the tax matters partner, and all issues regarding treatment of partnership items shall be resolved in a single conference.
(5)A partner who elects to be represented by a tax matters partner, or any partner in a partnership subject to ORS 314.731 (Definitions) to 314.737 (Time limit for claim for refund or credit), shall be bound by all things done by the tax matters partner and may not thereafter claim that any act or proceeding was legally defective because the partner was not represented by an attorney. [1989 c.414 §1; 1995 c.650 §13; 2019 c.132 §6]
Notes of Decisions
Policy of efficient and effective tax collection makes doctrine of estoppel against government in tax cases one of rare application. Pacific Conference v. Dept. of Rev., 7 OTR 429 (1978)
Law Review Citations
9 WLJ 193-260 (1973); 48 WLR 147 (2011)