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