United States

Understanding the new partnership audit rules

INSIGHT ARTICLE  | 

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In this article, reprinted from Tax Notes, the authors analyze newly enacted statutory rules governing partnership audits and explain how the legislation balances the interests of taxpayers and the IRS. They also examine possible technical corrections and suggest modest reforms consistent with the intent of the new law.

The authors are Don Susswein, a Principal in the Washington National Tax office of RMS, and Ryan McCormick, senior vice-president and counsel of the Real Estate Roundtable.  

Reprinted with permission from Tax Notes. 

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