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Audit Regime’s Modification Options Also Have Consequences

March 1, 2019 – Publications / Mentions

Tax Notes

Recent guidance on the partnership audit regime highlights the importance of understanding the procedural drawbacks of each option available for taxpayers challenging adjustments. Depending on what taxpayers choose to do under the audit regime’s modification process, they may have to pay taxes, penalties, and interest upfront before seeking judicial review.

Resources

Read the article here.

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