It is hard to believe that it was the Bipartisan Budget Act of 2015 (“BBA”) that created a new audit regime

An Update on the New Partnership Audit Rules Under BBA
It is hard to believe that it was the Bipartisan Budget Act of 2015 (“BBA”) that created a new audit regime
Section 1101 of the Bipartisan Budget Act of 2015 (“BBA”) made substantial changes to the way in which the IRS conducts audits