Posts from November 2018.

Summer 2018 proved to be an active time in the implementation cycle of the new partnership audit regime, created under the Bipartisan Budget Act of 2015 (“BBA??). As this is the first tax year in which the new regime will apply to partnership audits, the Internal Revenue Service (“IRS??) issued a plethora of proposed and final regulations to assist taxpayers in navigating the audit process. Partnerships that have not yet reviewed their agreements, should take steps now to comply with the new rules and regulations. With the year coming to a close, we at ...

A New Era of Partnership Representation Before the IRS



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