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Diane Publishing Books
Large Partnerships: With Growing Number of Partnerships, IRS Needs to Improve Audit Efficiency
James R. White (au)
More businesses are organizing as partnerships while fewer are C corporations. Unlike C corporations, partnerships do not pay income taxes but pass on income and losses to their partners. Large partnerships (those having $100 million or more in assets and 100 or more direct and indirect partners) are growing in number and have complex structures. Some partnerships create tiers of partnerships with hundreds of thousands of partners. Tiered large partnerships are challenging for IRS to audit because tracing income through the tiers to the ultimate partners is complex. This report assesses the Internal Revenue ServicešůĽs (IRS's) ability to audit large partnerships. The objectives are to: (1) determine what IRS knows about the number and characteristics of large partnerships; (2) assess IRS's ability to audit them; and (3) assess IRS's efforts to address the audit challenges. Tables and figures. This is a print on demand report.
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