Bipartisan Budget Act of 2015 (Replacing TEFRA), Columbia, MD


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The Bipartisan Budget Act of 2015 (BBA) transformed how the IRS will approach partnership audits of partnership years beginning after December 31, 2017. The BBA repeals the current rules governing partnership audits and replaces them with a new centralized partnership audit regime that, in general, assesses and collects tax at the partnership level. Change have also been made on how a partnership will be represented in the audit. Hundreds of pages of regulations on the new partnership audit regime have been proposed. This course describes the main aspects of the new code and proposed regulations.


  • 12:00 AM
  • $0


Mr. Hughes is licensed as an attorney and Certified Public Accountant in Maryland and Pennsylvania. As of counsel, Mr. Hughes focuses his practice on business…

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