EisnerAmper Partner Discusses BBA Partnership Audit Process in Leading Tax Journal
- Published
- May 6, 2025
- Share
Global business advisory firm, EisnerAmper, announces that Miri Forster has co-authored the article: “Buckle Up: Navigating the Long Road of the BBA Partnership Audit” for the winter 2024 issue of the Journal of Tax Practice and Procedure.
Co-authored with Andrew Weiner, Counsel at Kostelantez LLP, the article takes a deep dive on the complex and consequential rules surrounding the Centralized Partnership Audit Regime, also known as the BBA partnership audit procedures, created by the Bipartisan Budget Act of 2015 (“BBA”).
Miri notes: “The Bipartisan Budget Act introduced a plethora of administrative procedures to the IRS partnership audit process. Despite going into effect in 2018, partnerships and IRS exam teams are still learning how to navigate these complex new procedures. As a result, audits are taking longer to complete, and requests for statute extensions are increasing. The BBA audit follows a long and winding road and may take years to complete. Regular communication between IRS examiners and taxpayers and patience are essential to stay on track and move forward efficiently and effectively.”
Miri Forster is an EisnerAmper Partner and National Leader of the Tax Controversy & Dispute Resolution practice group. She and her team provide tax dispute resolution services to public and private corporations, partnerships and high-net-worth individuals. They represent businesses and individuals before the IRS, obtain private letter rulings, assist clients with voluntary disclosures, and advise on a broad range of IRS practice, procedure and dispute resolution matters.
The Journal of Tax Practice and Procedure is published by Wolters Kluwer. This CCH publication offers practical, timely analysis of current issues and trends in the representation of taxpayers before the IRS, from initial contact through litigation.
