Partner Megan Brackney will present on “BBA Partnership Audit Rules – Controversy and Procedure” at the Practising Law Institute’s (PLI) Understanding the BBA Partnership Audit Rules 2025 full-day seminar in PLI’s New York City office on April 1, 2025.

Megan’s panel, which is from 11:45 a.m. to 12:45 p.m., will cover how the Bipartison Budget Act of 2015 (BBA) was enacted to make it easier for the IRS to assess and collect tax attributable to adjustments to partnership-related items. As a result, the law has created new procedural rules for partnership audits. The session will discuss the steps in a BBA audit, the role of appeals, practical challenges for partnership representatives, key deadlines for the IRS, how interest calculations may be larger under the BBA, when penalties may apply and what penalty defenses are available. This session will also discuss judicial review and practical issues arising in BBA audits.

Other participants include Jennifer M. Black, Hans F. Famularo (Invited), Kate Kraus, and Lee S. Meyercord.

Virtual and in-person attendance is offered. You can learn more about the seminar and register here.

Megan is a tax controversy attorney with a distinguished track record of delivering exceptional results for clients facing complicated and difficult tax issues.  Megan is the current Chair-Elect of the American Bar Association Section of Taxation and also a frequent speaker and contributor to local and national conferences on taxation, ethics in tax practice, IRS penalties, and civil tax controversy.