Description

Eric Yauch discusses the final rules on the centralized partnership audit regime.

For additional coverage, read these articles in Tax Notes:

• Audit Regime Raises Need for Appeals Guidance
• Practitioners Suggest Options for Debt Issues in Audit Regime
• Final Audit Regs Put Focus on Debt Mischaracterization
• Final Audit Regs Clarify What’s In, What's Out of New Regime
• New Final Partnership Audit Rules Provide Several Clarifications