1. SWITCHING FIRMS - DEPARTING ASSOCIATE

    SWITCHING FIRMS - DEPARTING ASSOCIATE

    3
  2. Participate Meaningfully

    Participate Meaningfully

    9
  3. EXCLUSIVITY OF JURISDICTION

    EXCLUSIVITY OF JURISDICTION

    5
  4. Requirements Illustrated Joint return

    Requirements Illustrated Joint return

    6
  5. Stand Alone Proceeding

    Stand Alone Proceeding

    5
  6. What Standard Applies?

    What Standard Applies?

    3
  7. DETERMINATION … JOINT/SEVERAL LIABILITY (RULES 320-325)

    DETERMINATION … JOINT/SEVERAL LIABILITY (RULES 320-325)

    5
  8. LARGE PARTNERSHIP ACTIONS (RULES 300-305)

    LARGE PARTNERSHIP ACTIONS (RULES 300-305)

    3
  9. Recovery of What Costs

    Recovery of What Costs

    3
  10. COLLATERAL JURISDICTION

    COLLATERAL JURISDICTION

    13
  11. Overpayments (Rule 260)

    Overpayments (Rule 260)

    6
  12. Redetermine Interest (Rule 261)

    Redetermine Interest (Rule 261)

    4
  13. TRANSFEREE LIABILITY

    TRANSFEREE LIABILITY

    6
  14. IN GENERAL (RULE 13)

    IN GENERAL (RULE 13)

    7
  15. INCOME TAX DEFICIENCY

    INCOME TAX DEFICIENCY

    11
  16. EXCISE TAX DEFICIENCY

    EXCISE TAX DEFICIENCY

    6
  17. PETITION SAMPLE LANGUAGE

    PETITION SAMPLE LANGUAGE

    14
  18. MEMORY SUMMARY – PETITION ELEMENTS

    MEMORY SUMMARY – PETITION ELEMENTS

    7
  19. WAIVER OF FILING FEE

    WAIVER OF FILING FEE

    4
  20. SIMPLIFIED PETITION (FORM 2)

    SIMPLIFIED PETITION (FORM 2)

    3
  21. Evidence - US Tax Courts

    Evidence - US Tax Courts

    8