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Given the recent tax stimulus legislation and complexities still lingering from TCJA, partnerships are finding opportunities and exposure in already filed returns. Partnerships have been particularly affected because many were ineligible for broad due date relief. Further, IRS has indicated that enforcement will focus on issues relating to TCJA and stimulus legislation. Determining how best to handle these scenarios in the current environment is challenging. This panel will discuss how to navigate those challenges.
Learning Objectives:
Understand the various method for a partnership to adjust already filed returns
Identify the consequences of adjusting already filed returns
