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- Title
IRS Watch.
- Authors
Keenan, John; Harkins, Colleen C.
- Abstract
The article discusses the concept of the U.S. Internal Revenue Service (IRS) examination of partnership items under the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA) provision. It states that the TEFRA procedure help achieve treatment of partnership items to reduce the complexity and administrative costs of each partner. It examines the proposal to replace the partnership audit structure of TEFRA with a centralized audit for the adjustment and collection of tax.
- Subjects
UNITED States. Internal Revenue Service; UNITED States. Tax Equity &; Fiscal Responsibility Act of 1982; TAX collection -- Law &; legislation; AUDITING procedures; TAX incidence
- Publication
Journal of Tax Practice & Procedure, 2014, Vol 16, Issue 3, p11
- ISSN
1529-9279
- Publication type
Article