IRS IRS Administration IRS Examination Process LB&I Partnerships/TEFRA IRS Issue BBA Guidance to Office of Appeals By Jeff Erney
IRS IRS Administration Partnerships/TEFRA Who Qualifies as a Partner under the New BBA Regulations By Jeff Erney
General IRS IRS Administration Partnerships/TEFRA IRS Issues Final Regulations on BBA Partnership Audit Regime By Jeff Erney
IRS IRS Administration Partnerships/TEFRA Substantial Changes to Partnership Tax Audit Procedures will Severely Impact Partner Liability and Rights Before the IRS By Jeff Erney
Partnerships/TEFRA IRS Urges Partnerships to Amend Partnership Agreements To Address Expanded Role of Partnership Representatives By Jeff Erney
Partnerships/TEFRA Penalties and Reasonable Cause SCOTUS Struggles with TEFRA Jurisdiction: Oral Arguments in United States v. Woods By John Harrington and Marc Teitelbaum
Partnerships/TEFRA Penalties and Reasonable Cause Jurisdiction to Dispute Penalties: Partner v. Partnership-Level Proceedings By John Harrington and Marc Teitelbaum
Partnerships/TEFRA Penalties and Reasonable Cause The Eighth Circuit Weighs in on Whether Outside Basis is an Affected Item at the Partner Level By Marc Teitelbaum and John Harrington