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IRS memorandum on changes to procedures for designation of partnership representative

Changes to six sections of Internal Revenue Manual

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OCTOBER 8, 2025

The IRS has issued an interim guidance memorandum (IGM), Interim Guidance on the Partnership Representative Designation Procedures for Partnerships Subject to the Bipartisan Budget Act of 2015 (BBA) Audit Regime, describing changes to the procedures for the designation of the partnership representative.

To implement the procedural changes, the interim guidance revises the following sections of the Internal Revenue Manual (IRM):

  • IRM 4.31.9.7.6, Partnership Representative
  • IRM 4.31.9.7.6.2, Form 8979
  • IRM 4.31.9.7.6.3, Multiple Revocations by the Partnership Within the 90-day Period
  • IRM 4.31.9.7.6.4, Form 8979 and Examiner Responsibilities
  • IRM 4.31.9.7.6.5, Identification of the Partnership Representative or Designated Individual for Letter 2205-D
  • Exhibit 4.31.9-3, Options for Partnership Representative Notices

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