上个月，美国国税局(Internal Revenue Service, 国税局)最终确定了拟议的税收法规 designation and authority of a 伙伴关系代表 under the centralized 伙伴关系 audit procedures that went into effect for tax years after December 31, 2017. 本文讨论了最终规定的一些关键点.

在讨论这些规定之前, we thought it might be beneficial to briefly discuss the centralized 伙伴关系 audit procedures. 从历史上看, 如果美国国税局审计了合伙企业的纳税申报表，并要求进行调整, those adjustments would be made on the returns of the partners of the 伙伴关系 rather than the 伙伴关系 itself (since the 伙伴关系 is not a tax paying entity). 在新政权下, 如果国税局审查合伙企业的申报表并要求进行调整, these adjustments will be made at the 伙伴关系 level in the year that the audit is completed (not the year under review). 因此, any cost of the adjustment is shifted to the partners who hold an interest in the 伙伴关系 at the time of the audit rather than at the time the original return was filed. 任何额外的税都是由合伙企业支付的, interest and penalties on any underpayments at the highest statutory rate for each 伙伴关系’s distributive share of the underpayment. 合作伙伴可能会考虑是否进行“推手”选举, whereby any audit adjustments are allocated to the partners in the year subject to the audit (as opposed to the year of review). 如果进行了“推脱”选举, 任何少付金额，将收取200个基点的额外利息.

The new regime provides an election to opt out of these procedures if the 伙伴关系 has 100 or fewer partners and all of the partners are either individuals, C公司, 如果在美国注册成立，将被定性为C公司的外国实体, 美国公司或某些遗产. If the 伙伴关系 has any partners that are treated as 伙伴关系s for US tax purposes (i.e.(大多数其他基金)，它不能在这些新的审计规则之外进行选择.

合伙企业实行集中审计程序, the 伙伴关系 must designate a “伙伴关系代表” who will have the sole authority to bind the 伙伴关系 in tax audits. The 伙伴关系代表 is not required to inform partners about the audit proceedings and does not need to obtain permission from the partners to extend any statute of limitations, 解决税务纠纷, 或向税务法庭提起诉讼. 也就是说, the 伙伴关系 can enter into a contractual agreement with its 伙伴关系代表 that places restrictions or obligations on the 伙伴关系代表’s powers. 根据最终条例, it is the 伙伴关系’s responsibility to determine whether the person it designates as its 伙伴关系代表 has the “capacity to act” as a representative of the 伙伴关系.

合伙企业的代表可以是个人，也可以是单位, 包括不考虑美国税收目的的合伙企业或实体. 合伙企业代表为实体的, the 伙伴关系 will still have to designate an individual to act on behalf of the 伙伴关系, 但这样的人不一定是雇员, 被指定为合伙企业代表的单位的高级职员或董事.

作为合伙企业的代表或者指定的个人, 被指定人必须在美国有实质性的存在. 这意味着这个人可以亲自与国税局会面, 在美国有街道地址吗, 你在美国有电话号码吗, 并拥有美国税务识别号码. Although the 伙伴关系代表 or designated individual must have a substantial presence in the US, the final regulations do permit the 伙伴关系代表 to engage another person (i.e., a CPA or attorney) to act on its behalf during an examination under the existing power of attorney procedures.

重要的是, the 伙伴关系 should be aware that there are limited opportunities to change the 伙伴关系代表 once the tax return has been filed. 一旦做出了初步的指定, the 伙伴关系 cannot revoke or change its 伙伴关系代表 until it files an administrative adjustment request or receives notification from the 国税局 that it intends to initiate an audit. The 伙伴关系代表 cannot resign until such person receives a notice of administrative proceeding from the 国税局. 此外，辞职代表不能选择继任者.

If the 伙伴关系 does not designate a 伙伴关系代表 or if it has changed the 伙伴关系代表 multiple times in a short period of time, 美国国税局有权指定合伙企业的代表. 澳门官方老葡京多个指定, 在此之前, 国税局必须, 在收到国税局正在考虑的撤销通知后90天内, notify the 伙伴关系 that it does not have a valid 伙伴关系代表 designation. The final regulations contain a list of factors that the 国税局 will consider when it designates a 伙伴关系代表.

对于有日历年底的合作伙伴, the changes to the centralized audit procedures will become effective for US tax filings from 2018 onward. Given that it will be difficult to change the 伙伴关系代表 under the final regulations, it is important for 伙伴关系s that file US tax returns to pay considerable attention to the initial designation of its 伙伴关系代表.

此外, to comply with the centralized audit procedures and the final regulations on the designation of a 伙伴关系代表, the 伙伴关系 should review its 伙伴关系 agreement to address the rights of partners with respect to audit notification, 审计的参与, 以及任何与国税局和解的信息. The 伙伴关系 may want to consider whether to add a definition regarding what “capacity to act” means with respect to the 伙伴关系代表 or enter into a side agreement with the 伙伴关系代表. It will also want to determine whether it should require the 伙伴关系代表 to elect out of the centralized 伙伴关系 audit regime (assuming the 伙伴关系 is eligible to do this) and if that is not possible, whether it should require the 伙伴关系代表 to make the “push-out” election. 如果合伙企业代表不需要进行“退出”选举, the 伙伴关系 should address any potential economic distortions that could result from the fact that any audit adjustments will be made in the year of the audit instead of the year that the tax return was originally submitted.

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