Slide Deck

37 Slides available anytime
  • 37 Slides

Partnership Tax Audit and Collection Rules Including Final Regulations


Understand what to expect from the CPAR audit process, and what options are available.

The Centralized Partnership Audit Regime (CPAR) created through the Bipartisan Budget Act of 2015 replaces the auditing and tax collection procedures for partnerships under the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA) and the electing large partnership rules. The CPAR is generally effective for tax years beginning January 2018 and is vastly different than its predecessor rulesets. As CPAR audits become more prevalent, this presentation will help impacted parties understand what to expect from the CPAR audit process, the role of the Partnership Representative, and what options are available to the partnership in the event of an Imputed Underpayment determination.



Andrew Kramer, CPA

Andrew Kramer, CPA

Yeo & Yeo

  • Senior Manager in the Ann Arbor, MI office at Yeo & Yeo
  • Practice emphasizes small and mid-sized business owners operating in the partnership form
  • Areas of expertise include the Federal income tax implications of partnership formation through the contribution of property, admission of new partners, sale of existing partnership interests, allocations of partnership debt, exit strategy, partnership terminations, and Section 199A Qualified Business Income Deduction computations
  • Frequently speaks on various partnership and Section 199A topics at Michigan Association of CPAs live events
  • Author of “Computing qualified W-2 wages for Sec. 199A purposes”, The Tax Advisor, May 1, 2019, and “Do a business’s charitable contributions reduce its QBI deduction?”, The Tax Advisor, May 1, 2020
  • Member of AICPA and Michigan Association of CPAs
  • Received Michigan State University Department of Accounting and Information Systems Daniel Collins Accounting Research Award
  • M.S. degree in accounting, Michigan State University; B.A. degree in accounting, with honors, Michigan State University
  • Can be contacted at [email protected] or (734) 769-1331

All of your training, right here at Lorman.

Pay once and get a full year of unlimited training in any format, any time!

  • Live Webinars
  • OnDemand Webinars
  • MP3 Downloads
  • Course Manuals
  • Audio Recordings*
  • Executive Reports
  • White Papers and Articles
  • Sponsored Live Webinars

Additional benefits include:

  • State Specific Credit Tracker
  • Members Only Newsletter
  • All-Access Pass Course Concierge

* For audio recordings you only pay shipping

Questions? Call 877-296-2169 to speak with a real person.

Sign Up Today

Access to all training products $699/year

Unlimited Lorman Training

With the All-Access Pass there is no guessing what you will need for your yearly training budget. $699 will cover all of your training needs for an entire year!

Easy Registrations

Once you purchase your All-Access Pass you will never be any further than one-click away from attending any Lorman training course.

Invest in Yourself

You haven't gotten to where you are professionally by luck alone; it's taken a lot of hard work and training. Invest in yourself with the All-Access Pass.