The IRS Large Business and International division (LB&I) is rolling out a series of campaigns focused on specific compliance issues. The division analyzed extensive data as well as suggestions from IRS compliance employees and the tax community to improve large business compliance activities.

Recent legal advice has prompted LB&I to make significant changes to its processes for assessing tax on the terminal investors in large and complex partnerships. The TEFRA Linkage Plan Strategy campaign will focus on developing new procedures and technology to work collaboratively with the revenue agent conducting the TEFRA partnership examination to identify, link, and assess tax to the terminal investors that pose the most significant compliance risk.

For more information on this and other IRS LB&I compliance campaigns, click here: https://www.irs.gov/businesses/large-business-and-international-launches-compliance-campaigns