Feature Article
Correcting Partnership Returns After the Centralized Partnership Audit Regime
Practitioners who make or find errors on a filed Form 1065 for their partnership clients may find themselves in for a bit of a shock when it comes to correcting those errors.
Congress passed the Bipartisan Budget Act (BBA) of ... David Woods, EA
Mar/Apr 2021,
Feature Article,
§6221(a),
LLC,
Schedule K-1,
foreign entity,
s corporation,
401(k),
disregarded entity,
c corporation,
TIN,
Reg. §301.6221(b)-1(c),
nonprofit,
Bipartisan Budget Act,
Form 1065X,
trust,
BBA,
Form 8988,
estate,
TEFRA,
Form 8978,
partnership,
Tax Equity and Fiscal Responsibility Act,
audit,
CPAR,
amended,
§6221(b),
IRA