Partnerships: If you’re audited, will you be ready?
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Description
Abstract: The Bipartisan Budget Act of 2015 established a new “centralized audit” regime for partnerships, including LLCs taxed as partnerships. Although the new audit rules apply to partnership tax returns for tax years beginning after 2017, the IRS didn’t finalize regulations on these rules until December 2018. This article reviews the new audit rules and discusses steps partnerships should take if they’re audited.
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