Posts from July 2017.
The Section of Taxation of the American Bar Association released a letter they sent on Thursday, July 20th to the House Committee on Ways and Means and the Senate Committee on Finance conveying its support to delay the new Partnership Audit Regime by one year to January 1, 2019.  “Although we anticipate that Treasury and the Service will move expeditiously to finalize the proposed regulations once the comment period ending August 14, 2017 has closed and a public hearing is held on September 18, 2017, it is not realistic to believe that Treasury and the Service will issue comprehensive ...

The Treasury Department released a memo on June 29, 2017 from the LB&I (Large Business and International Division) and SB/SE (Small Business/Self-Employed Division) providing interim guidance for examiners on how to handle “early elect in?? partnerships who filed returns after November 2, 2015 and before the January 1, 2018.

The memo addresses the temporary regulations (§301.9100-22T) for the “early elect in?? and explains the process of an election which must be made within 30 days of the partnership receiving written notice that their return has been selected for ...

A New Era of Partnership Representation Before the IRS

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