Critical issues include marking returns as final, determining due dates for final returns, filing Form 966, closing IRS ...

Forbes contributors publish independent expert analyses and insights. Matthew Roberts is a tax attorney who covers tax litigation and fraud. Federal tax law treats partnerships as conduits for tax ...

An overview of the US federal income tax rules that apply to partnership divisions, including guidance on determining whether a transaction is treated as a partnership division, the tax form of a ...

It is fairly common knowledge in CPA circles that the rate at which the IRS examines partnership returns has cratered. Because of this, it may have escaped notice that the IRS has methodically ...