Designation of Oregon Tax Matters Partner

# (1)

(1) A partner who elects to designate a tax matters partner as their authorized representative in proceedings before the Department of Revenue for issues relating to the partnership adjustments on a notice of deficiency shall make the designation as provided in this rule.

# (2)

(2) The tax matters partner designated for Oregon purposes may be the federal tax matters partner or may be another partner, but the designation for Oregon shall only be made in accordance with ORS 305.242(2) and this rule. The tax matters partner shall be a partner who is:

(a) A general partner in the partnership at some time during the taxable year to which the notice of deficiency pertains; or

(b) A general partner in the partnership at the time the designation is made.

# (3)

(3) Information required. The partner shall designate a tax matters partner by filing with the Department of Revenue within 30 days of the date on the Notice of Deficiency a signed statement. The statement shall:

(a) Identify the partner making the designation by name, address, and social security number.

(b) Identify the partnership and the designated partner by name, address, and taxpayer identification number.

(c) Declare that the statement is a designation of a tax matters partner for the taxable year to which the notice of deficiency relates.

(d) Authorize the tax matters partner as a qualified representative under ORS 305.230 and identify the taxable year(s) of authorization. The partner may authorize the tax matters partner to represent the partner for issues other than partnership issues only by making the election with this authorization.

# (4)

(4) Only one tax matters partner shall be designated and authorized to represent the partners for each examination at the partnership level which results in a notice of deficiency to the partners.

# (5)

(5) Partners who do not designate a tax matters partner as provided in this rule may appeal their notice of deficiency by following the administrative remedies under ORS 305.265 and the rules pertaining thereto.