Posts from October 2019.
The IRS office of Appeals on October 18, 2019, released interim guidance on application of the new Bipartisan Budget Act of 2015 (BBA) partnership audit procedures. The new guidance supplements previous interim guidance AP?08?0319?0005, which was issued on March 25, 2019. The April 25 guidance set procedures for Appeals employees to follow in screening, assigning, and referring BBA partnership cases.
The October 18 guidance includes the following key points:
- Election into BBA Regime. Partnerships with taxable years beginning after November 2, 2015, and before January 1, 2018 ...
A New Era of Partnership Representation Before the IRS
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Recent Blog Posts
- Surge in BBA Partnership Audits Expected in 2022
- IRS Releases Memo Concerning Access to Administrative File in TEFRA and BBA Examinations
- IRS Provides Penalty Relief for New Capital Reporting Requirements
- IRS Releases Proposed Regulations on Centralized Partnership Audit Regime
- Centralized Partnership Audit Regime Website Launched by IRS
- Partnership Filing Relief
- IRS Issues LB&I Memorandum
- IRS Release Clarifications for Form 8082
- IRS Release Draft Instructions to Form 8978
- IRS Releases Interim Guidance Centralized Partnership Audit Regime
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