The Bipartisan Budget Act of 2015 will save Judge Joseph Robert Goeke from the toils and travails he encounters in Intelligent Transportation & Monitoring Wireless LLC, Warren C. Havens, Tax Matters Partner, Docket No. 19514-17, filed 6/13/23. TMP Warren C. didn’t show for the trial, so no testimony taken, but Judge Goeke has the filings the parties made, and from same constructs this off-the-bencher.

IT&MW is a DE LLC, but a CA judge put IT&MW into receivership. Warren C. was TMP on the 1065s throughout. No State court judge can oust the TMP. But Warren C. hasn’t been diligent in trial prep, and all that issues from the TMP are vague statements. So, notwithstanding Warren C. claims he’s ill, Judge Goeke gives him one last chance to amend the petition and deal with the FPAA.

The problem is TEFRA.

“Relative to the status of Mr. Havens as the Tax Matters Partner, we note that the receiver in the California State matter was not a partner of the petitioner and therefore, the receiver could not be selected, pursuant to the regulations, as the Tax Matters Partner in this case. See 1983 Western Reserve Oil & Gas Co. v. Commissioner, 95 T.C. 51 (1990). Accordingly, Mr. Havens remains the Tax Matters Partner for purposes of the present case.” Transcript, at p. 6.

But remember, the BBA of 2015, which tanked TEFRA, also brought in the Partnership Representative. And per current Section 6223, the Partnership Representative need not be a partner. So post-TEFRA, formerly ineligible receivers are now in play.