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To File or Not to File an Amended Partnership Tax Return Subject to TEFRA?
Posted by Mark Thurber on Mon, Dec 9, 2013 @ 09:27 AM

Regardless of the myriad reasons why an amended partnership tax return may be required, it could result in a significant impact on all of the partners. Considering that there are new rules and procedures to effect a change to the tax return with the new Form 1065X as well as revisions to Form 8082, Notice of Inconsistent Treatment of Administrative Adjustment Request (“AAR”), careful consideration must be given to filing this type of amended return.

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Topics: tax returns, Mark Thurber, Form 1065X, TEFRA

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