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Centralized Partnership Audit Regime Rules Have Been Implemented; However, Initial No-Change Rates...

The Commissioners, Large Business and International (LB&I) Division and Small Business/Self-Employed (SB/SE) Division, should formulate an action plan to reduce the centralized partnership audit regime examination no-change rates, and if the no-change rates do not fall within an acceptable range, a study should be conducted to identify and address the factors contributing to the high rate.