Shea Meehan shaking hands with a client during a business meeting.

The Effects of the Bipartisan Budget Act of 2015 on IRS Examinations of Partnership Returns. New partnership audit rules apply starting in the 2018 tax year.1 The new rules shift some of the burden of federal tax enforcement from the IRS to partnerships under examination. Under the current Tax Equity and Fiscal Responsibility Act (TEFRA)…

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