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4.31.9.7.4.2.2.1 Determining the Number of Schedule K-1s Required to be Furnished.4.31.9.7.4.2.2 Criterion #2 - Partnerships Required to Furnish 100 or Fewer Schedule K-1s.4.31.9.7.4.2.1.1 Determining if the Partnership Has Any Ineligible Partner During the Tax Year.4.31.9.7.4.2.1 Criterion #1 - Partnership May Only Have Certain Types of Partners (Eligible Partners).4.31.9.7.4.2 Eligibility to Elect Out of the BBA.4.31.9.7.4.1 Determining if an Election Was Made Timely.4.31.9.7.4 Election Out of the BBA – Tax Periods Beginning On or After.

4.31.9.7.3 Determine if a Partnership is Subject to the BBA Regime.

4.31.9.7.2 Mandatory Referral to the BBA Point of Contact (POC).

4.31.9.6.8 Examples of partnership-level audits.

4.31.9.6.7 Examples of partner-level audits.

4.31.9.6.5 Processing Partner Non-Pass-Through Adjustments.

4.31.9.6.3 Auditing Chapters 2 & 2A – Form 1040 is the Key Case.

4.31.9.6.2 Auditing Chapters 2 & 2A (Ch 2/2A) – BBA Partnership is the Key Case.

4.31.9.6 BBA Scope – Adjustments at the Partnership Level.

4.31.9.5 Partnerships in Bankruptcy or Partnerships That Cease to Exist.

4.31.9.4 Compliance Assurance Process For LB&I.

4.31.9.3.2 Steps For Determining a Partnership Representative (PR) When the Partnership is a Non-Filer.

4.31.9.3.1 Delinquent Returns Are Processed in Accordance With IRM 4.4.9:.

4.31.9.3 Delinquent Return and Substitute for Return (SFR).

4.31.9 Centralized Partnership Audit Regime (BBA) Field Examination Procedures.