Notice of Election to Participate

• Legal Form Number: 12
• Section: Tax Court
• Court: U.S. Tax Court

(7/6/12)

FORM 12

NOTICE OF ELECTION TO PARTICIPATE

(Action for Readjustment of Partnership Items)

(See Rule 245.)

www.ustaxcourt.gov

UNITED STATES TAX COURT

ABC Partnership, Mary Doe,

Tax Matters Partner,

Petitioner

v. # Docket No.

C

OMMISSIONER OF

I

NTERNAL

R

EVENUE

,

Respondent

NOTICE OF ELECTION TO PARTICIPATE

Richard Roe hereby elects to participate, pursuant to section 6226(c)(2), I.R.C.

1986, and Rule 245(b), Tax Court Rules of Practice and Procedure, in the above-enti-

tled action for readjustment of partnership items.

Richard Roe satisfies the requirements of section 6226(d), I.R.C. 1986, because he

was a partner during the applicable period(s) for which readjustment of partnership

items is sought and, if such readjustment is made, the tax attributable to such part-

nership items may be assessed against him.

Dated: ........................... .....................................................

Richard Roe

Present Address—City, State,

ZIP Code, Telephone No.

(including Area Code)

Dated: ........................... .....................................................

Counsel for Richard Roe

Present Address—City, State,

ZIP Code, Telephone No.

(including Area Code)

Tax Court Bar No.