Posts from August 2016.
Yesterday (August 4, 2016), the Treasury Department issued its first regulations under the new partnership audit and collection regime found in the Bipartisan Budget Act of 2015. For partnership tax procedures practitioners like me, the regulations are fascinating. While the new regulations will not impact many partnerships and limited liability companies, as the real substantive guidance is forthcoming, the new regulations provide insights into the internal deliberations at IRS headquarters...

A New Era of Partnership Representation Before the IRS



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