www.taxathand.com/article/12997/United-States/2020/Updated-IRS-forms-implement-centralized-audit-procedures-for-partnerships
www.foster.com/larry-s-tax-law/internal-revenue-service-bipartisan-budget-act-law-tax#page=1
See also:
www.crowell.com/NewsEvents/AlertsNewsletters/all/How-to-Prepare-for-Partnership-Audits-Under-the-BBA
Update:
insightplus.bakermckenzie.com/bm/viewContent.action?key=Ec8teaJ9VapXYGpRkApWNV7eOOGbnAEFKCLORG72fHz0%2BNbpi2jDfaB8lgiEyY1JAvAvaah9lF1P4Yhmok33cA%3D%3D&nav
www.globalcompliancenews.com/2023/01/27/https-insightplus-bakermckenzie-com-bm-tax-united-states-a-step-toward-modernizing-partnership-audits-irs-issues-final-regulations-for-centralized-partnership-audit-regime_01232023/#page=1
New Jersey Finally Follows Federal S Elections and Adapts to Federal Centralized Partnership Audit Structure | News & Publications | Gibbons P.C. (gibbonslaw.com)
www.hklaw.com/en/insights/publications/2023/04/irs-partnership-audits-5-must-dos-in-30-days
