Notice Partner Law and Legal Definition
A "notice partner" is a partner whose name appears on the partnership's return and who has the right to petition the Tax Court for readjustment. Bakersfield Energy Partners, LP v. Comm'r, 568 F.3d 767, 769 (9th Cir. 2009)
“The term "notice partner" means a partner who, at the time in question, would be entitled to notice under subsection (a) of section 6223 [26 USCS § 6223] (determined without regard to subsections (b)(2) and (e)(1)(B) thereof).” (26 USCS § 6231)
