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Find notices to expect from the IRS and procedures to follow during the BBA partnership audit process.

Find partnership filing requirements, elect-out procedures and regulations for the centralized partnership audit regime enacted by the Bipartisan Budget Act of 2015 (BBA).

Learn how to elect out of the BBA centralized partnership audit regime and eligibility rules.

Get instructions to electronically submit forms and request push out tracking numbers for audited BBA partnerships and their pass-through partners.

Find how to designate or change a partnership representative under the BBA centralized partnership audit regime and who’s eligible.

The IRS Lead Development Center (LDC) is constantly working to combat tax abuse by stopping abusive promoters and tax return preparers as early as possible.

Instructions for CPEOs and CPEO applicants who are members of a controlled group (within the meaning of sections 414(b) and (c) of the Internal Revenue Code) with other CPEOs or CPEO applicants.

How to file an administrative adjustment request (AAR) to correct errors to items for a partnership under the Bipartisan Budget Act (BBA) of 2015.

IRC Section 807: Large Business and International (LB&I) Directive Related to Principle Based Reserves for Variable Annuity Contracts (AG 43/VM-21) and Life Insurance Contracts VM-20)