Treatment of Special Enforcement Matters; Correction, T.D. 9969

Summary

SUMMARY: This document contains corrections to a final regulation (T.D. 9969) that was published in the Federal Register on December 9, 2022. This document contains final regulations that except certain partnership-related items from the centralized partnership audit regime created by the Bipartisan Budget Act of 2015, and sets forth alternative rules that will apply to the examination of excepted items by the IRS.