美国注册188bet亚洲真人体育下载在国税局听证会上就拟议的法规作证 to implement Centralized Partnership 审计 Regime and issues related 评论信

一名 美国注册188bet亚洲真人体育下载 (188bet亚洲真人体育下载) testified on October 9 regarding proposed rules related to implementation of the centralized partnership audit regime.  迈克尔·格林沃尔德(Michael 格林沃尔德)在听证会上发表了上述言论.S. 美国财政部和国税局(IRS), focused on proposed rules concerning the partner-level penalty defenses and on two areas for which guidance has not been issued.  The two areas are an audited partnership’s access to the IRS Office of Appeals and the 税 Cuts and Jobs Act’s (TCJA) impact on the proposed rules.

格林沃尔德, 188bet亚洲真人体育下载网址, MPPM, who is chair of the 188bet亚洲真人体育下载’s Partnership 税ation Technical Resource Panel, 说, “根据拟议的条例, 合伙人只能主张惩罚性辩护, 比如合理的理由或善意, if the partner first pays the tax and penalty due and then files a claim for refund of the penalty.  This process will result in the needless expenditure of additional resources by the taxpayer and the IRS, while further extending the length of time until final resolution of the case.”

He explained that the Regime “significantly changes the way adjustments made by the IRS during an exam are assessed and paid.”  By default, 他说, a partnership is liable for any imputed underpayment.  The underpayment is potentially reduced through requested modifications (such as, 合伙人提交经修订的申报表).  另外, a partnership may elect to ‘push-out’ an adjustment to its partners, who must then prepare and file ‘adjustment statements’ for the audited and affected tax years.”

格林沃尔德说, “We recommend allowing partnerships to submit defenses on behalf of the partners (both direct and indirect) during the modification period.  在合伙企业选择“退出”程序的情况下, the IRS should allow the direct and indirect partners to submit a statement supporting a partner-level defense.  他们可以将其与年度报表一起提交.”

He emphasized that “it is both fair and more efficient for the IRS to consider the validity of any partner-level defense early in the process.  Otherwise, the agency would force some partners to unnecessarily pay the proposed penalties.”

Turning to the need for guidance about an audited partnership’s right to file a challenge with the IRS Office of Appeals, 格林沃尔德说, “The appeals process is a vital option for taxpayers to resolve an issue without having to go to 税 Court.”  He noted that the Regime creates a “significant number” of new elections that apply to partnerships under examination and establishes new procedures and stringent statutory deadlines.  “Together these changes will create issues for taxpayers wishing to challenge IRS decisions under the Regime,他说.

格林沃尔德说 评论信 the 188bet亚洲真人体育下载 submitted on October 9 about the proposed regulations (雷格- 136118 - 15所示) identified eight actions or determinations by the IRS that taxpayers should, 至少, 能够挑战.  例如, 他说, taxpayers need the ability to appeal a decision on the validity of an opt-out election, a denial of a requested modification or the proposed audit adjustments among other issues.

在一般情况下, 格林沃尔德说, taxpayers should have the right to appeal any decision by the IRS that directly affects the proposed audit adjustments, 估算少付的计算, or the ability of a partnership to make any valid election under the Regime.  It is also important that the Appeals process is both fair and equitable, he stated.

最后, 他说, taxpayers and their tax preparers need guidance on the impact of the new partnership-related provisions of the TCJA to the Regime.  The TCJA contains several new provisions that impact partnerships and the distributive shares of income and expenses to their partners, 格林沃尔德解释.  特别是, 他说, 第163(j)条关于利息支出限制, 第199A条规定的合格营业收入扣除额, 以及关于GILTI的第954A条, all contain substantial new partnership reporting and calculation elements.

“我们需要尽快得到指导, including examples of how the Regime’s adjustments to partnership items and tax attributes specific to these new provisions are treated under sections 6225 and 6226 by partnerships and their partners,格林沃尔德说.

188bet亚洲真人体育下载的 评论信 on the proposed regulations identifies 12 areas where further guidance or clarification is needed from the IRS to fairly and properly implement the Regime.  信中还包括了一些建议.