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Category - Partnership Audits

Articles

What major change happened in 2018 regarding partnership audits?

How were partnerships audited before 2018 under TEFRA?

Under the new BBA rules, who is responsible for paying audit underpayments?

Why might a partnership want to opt out of the centralized audit regime?

How can a partnership opt out of the centralized audit regime?

Who is considered an "eligible partner" for opting out?

What is the role of the Partnership Representative under the BBA?

Why can the Partnership Representative role be frustrating for some partners?

In the new regime, when is the tax underpayment assessed?

If a partnership expects partner changes, what should they consider when filing their return?

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