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BLOG: IRS Releases Interim Guidance on BBA Partnership Audit Procedures

October 24, 2019,

The IRS office of Appeals on October 18, 2019, released interim guidance on application of the new Bipartisan Budget Act of 2015 (BBA) partnership audit procedures.  The new guidance supplements previous interim guidance AP‑08‑0319‑0005, which was issued on March 25, 2019.  The April 25th guidance set procedures for Appeals employees to follow in screening, assigning, and referring BBA partnership cases.

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