By: Cooper Melvin, CPA, JD In September 2023, the IRS announced a special subdivision of the Large Business and International Division will be dedicated to pass-through entity audits. Partnerships have
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Our experience at BMSS over the last three to four years is that we have seen fewer examinations of taxpayers than we did in the years prior to that period.
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Summary On January 19, 2017, Treasury and the IRS issued final regulations (TD 9817) under Section 7704(d)(1)(E) of the Internal Revenue Code. The regulations provide guidance on the types of
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