IRS Audits of Pass-through Entities (APTE)

Claudia Hill, EA, Ian J. Redpath, Esq., Lance G. Weiss, CPA, CVA, Michael J. Tucker, JD, CPA (moderator)
  • 3
  • Intermediate
  • Taxes

Individual course: $94
Best Value: All-Star Tax Season Pass
Volume Discounts: 
Click here for details.


This program will cover the IRS’s audit agenda regarding pass-through entities, including the relatively new centralized partnership audit regime and the option to elect out of the regime. The course will also discuss the Treasury Inspector General for Tax Administration’s efforts to address the compliance risk of underreporting S corporation shareholder/employee compensation.

Major Topics:

  • The centralized partnership audit regime
  • Designating a partnership representative
  • Eligible and ineligible partnerships electing out of the centralized partnership audit regime
  • Filing an administrative adjustment request to change a prior return
  • S corporation shareholders/officers and “reasonable compensation”
  • S corporation and partnership risk of audit
  • Common IRS audit triggers for pass-through entities
  • Types of IRS audits

Learning Objectives

  • Effectively advise clients on pass-through entity tax and IRS audit issues

Any tax practitioner advising clients on pass-through entity taxation, especially anyone representing a pass-through entity under audit

Basic knowledge of individual income tax rules




Varies by state. Check back soon for details