A uniform state approach to the new federal partnership audit regime.

The article explores the federal law and process for the new federal partnership audit regime in the U.S., as of December 2018. Topics discussed include provisions under model uniform statute for reporting adjustments to federal partnership audit adjustments; changes in the federal audits of partnerships to ensure tax agencies can administer their state taxes in conjunction with federal laws; and impact of the 2018 Hawaii legislation on partnerships subject to a federal audit.