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Centralized Partnership Audit Regime Rules Have Been Implemented; However, Initial No-Change Rates Are High and Measurable Goals Have Not Been Established

Report Information

Date Issued
Report Number
2022-30-020
Report Type
Audit
Joint Report
Yes
Participating OIG
Treasury Inspector General for Tax Administration
Agency Wide
Yes (agency-wide)
Questioned Costs
$0
Funds for Better Use
$0
View Report

Recommendations

The Commissioners, Large Business and International (LB&I) Division and Small Business/Self-Employed (SB/SE) Division, should formulate an action plan to reduce the centralized partnership audit regime examination no-change rates, and if the no-change rates do not fall within an acceptable range, a study should be conducted to identify and address the factors contributing to the high rate.
The recommendation was rejected.

The Commissioners, Large Business and International (LB&I) Division and Small Business/Self-Employed (SB/SE) Division, should establish overall partnership examination goals and measurements that address the expected outcomes from the implementation of the centralized partnership audit regime.
The recommendation was rejected.

The Commissioner, Large Business and International (LB&I) Division, should implement a fully systemic method of monitoring and verifying pushouts are properly reported on partners’ returns