{"title":"税收争议角:新的“合伙人代表”","authors":"Megan L. Brackney","doi":"10.2139/SSRN.2910585","DOIUrl":null,"url":null,"abstract":"Under the new Bipartisan Budget Act of 2015 (the “BBA”), there are significant changes to the partnership audit rules, including changes to the procedures for assessment and collection of tax, and for judicial review.This column focuses on one specific procedural change, the elimination of the Tax Matters Partner (TMP), and the creation of the new Partnership Representative (PR).","PeriodicalId":225629,"journal":{"name":"Tax Law: Practitioner Series eJournal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2017-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Tax Controversy Corner: The New ‘Partnership Representative’\",\"authors\":\"Megan L. Brackney\",\"doi\":\"10.2139/SSRN.2910585\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Under the new Bipartisan Budget Act of 2015 (the “BBA”), there are significant changes to the partnership audit rules, including changes to the procedures for assessment and collection of tax, and for judicial review.This column focuses on one specific procedural change, the elimination of the Tax Matters Partner (TMP), and the creation of the new Partnership Representative (PR).\",\"PeriodicalId\":225629,\"journal\":{\"name\":\"Tax Law: Practitioner Series eJournal\",\"volume\":\"1 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2017-01-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Tax Law: Practitioner Series eJournal\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2139/SSRN.2910585\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Tax Law: Practitioner Series eJournal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/SSRN.2910585","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Tax Controversy Corner: The New ‘Partnership Representative’
Under the new Bipartisan Budget Act of 2015 (the “BBA”), there are significant changes to the partnership audit rules, including changes to the procedures for assessment and collection of tax, and for judicial review.This column focuses on one specific procedural change, the elimination of the Tax Matters Partner (TMP), and the creation of the new Partnership Representative (PR).
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