In 2015, Congress passed a law creating a new structure to handle partnership tax audits. Audits now occur at the partnership level with IRS dealing with a "partnership representative" (PR). We call ...

The audit community’s adoption of electronic working papers to encourage collaboration has had an unintended consequence of creating dark data. That is, data trapped within these new documents, making ...

AT the start of the year, the Bureau of Internal Revenue (BIR) sent a clear message to the business sector: Tax audits have resumed, but under a refined framework. With the issuance of Revenue ...