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,
s corporation, c corporation, nonprofit, trust, estate, partnership, audit, amended, IRA, Schedule K-1, 401(k), TIN, Bipartisan Budget Act, BBA, TEFRA, Tax Equity and Fiscal Responsibility Act, CPAR, §6221(b), §6221(a), LLC, foreign entity, disregarded entity, Reg. §301.6221(b)-1(c), Form 1065X, Form 8988, Form 8978