To print this article, all you need is to be registered or login on Mondaq.com. On September 1, 2020, as a first step in its stated intention to increase Partnership audits in 2021, the Internal Revenue Service added a new section, BACKGROUND Before January 1, 2018, when the IRS audited a partnership (including any entity taxed as a partnership, like the typical limited liability company), and tax, interest or penalties were owed, the IRS could only collect from the individual partners. For small partnerships or LLC's (ten or fewer partners or members), the IRS had to audit each partner or member, too. For larger