The Bipartisan Budget Act of 2015 (BBA) created a “centralized system for audit, adjustment and collection of tax that [generally] applies to all partnerships,” with…
The Bipartisan Budget Act Audit Regime
Traps for the Unwary
The Bipartisan Budget Act of 2015 (BBA) created a “centralized system for audit, adjustment and collection of tax that [generally] applies to all partnerships,” with…