Page 15 - The TEFRA Partnership Audit Rules Repeal:
P. 15
TIGTA Recommendations
Key Recommendations (Source: TIGTA, pp. 15, 23)
• IRS should adopt procedures to measure success for partnership examinations
• New systems should be implemented to determine the amount of taxes assessed as a result of partnership audits
• LB&I and SB/SE should coordinate with Treasury’s Office of Tax Policy and the IRS Office of Research, Analysis and Statistics to determine the impact that proposed tax law changes to TEFRA audits would have on the IRS’s partnership audit process
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