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The New IRS Partnership Audit Rules  

CATEGORY: Taxation
COURSE ID: CLIRPT, VERSION 2.00
(47)
Online & Mobile, Download
3 CPE Credits
Level: Basic

The Bipartisan Budget Act of 2015 (BBA) revolutionized how the IRS approaches partnership audits. The old TEFRA audit regime has been jettisoned in favor of new set of centralized partnership audit rules, which imposes a partnership-level obligation for amounts due to audit adjustments and does away with the tax matters partner in favor of a partnership representative, among other significant changes. Over one hundred pages of proposed regulations have been issued to implement these changes. This course describes the salient portions of those proposed regulations and describes what practitioners should know about them to be ready for the implementation of these new rules.

This course is most beneficial to professionals new to partnership rules who may be at the staff or entry level in organization but also for a seasoned professional with limited exposure to this subject.

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