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- Title
Tax Tip.
- Authors
Egerton, Charles H.; Weingart, Christine L.
- Abstract
The article discusses audit procedures of the U.S. Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA). Topics discussed include role played by tax matters partner (TMP) in informing the partners about tax proceedings at the partnership level, application filed by small limited liability companies to apply for TEFRA through the consent of the U.S. Internal Revenue Service and issue of final partnership administrative adjustment (FPAA) to settle authority for partnership in TEFRA audit.
- Subjects
UNITED States. Tax Equity &; Fiscal Responsibility Act of 1982; TAX matters partner; AUDITING procedures; TAXATION of private companies; UNITED States. Internal Revenue Service
- Publication
Journal of Passthrough Entities, 2014, Vol 17, Issue 3, p51
- ISSN
1099-7407
- Publication type
Article