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This is the page five of the exhibit. It is page two of Rule 248. Settlement Agreements.(c) Other Settlement and Consistent Agreements: If a settlement agreement or consistent agreement is not within the scope of paragraph (b) of this Rule, then-- (1) in the case of a participating partner, the Commissioner shall promptly file with the Court a notice of settlement agreement or notice of consistent agreement, whichever may be appropriate, that identifies the participating partner or partners who have entered into the settlement agreement or consistent agreement; and (2) in the case of any partner who enters into a settlement agreement, the Commissioner shall, within 7 days after the settlement agreement is executed by both the partner and the Commissioner, serve on the tax matters partner a statement which sets forth-- (A) the identity of the party or parties to the settlement agreement and the date of the agreement; (B) the year or years to which the settlement agreement relates; and (C) the terms of settlement as to each partnership item and the allocation of such items among the partners. Within 7 days after receiving the statement required by this subparagraph, the tax matters partner shall serve on all parties to the action a copy of the statement.