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PARTNERSHIPS AND LLCs 1127 Tax Lawyer, Vol. 56, No. 4 PARTNERSHIPS AND LLCS SUBMITTED BY THE COMMITTEE ON PARTNERSHIPS AND LLCS: STEPHEN L. OWEN, COMMITTEE CHAIR; MARK A. LUSCOMBE, SUBCOMMITTEE CHAIR ON IMPORTANT DEVELOPMENTS* Legislation Section 416(d)(1) of the Job Creation and Worker Assistance Act of 2002 (JCWAA), Pub. L. No. 107-147, 116 Stat. 21, clarifies that the partnership audit procedures that apply to settlement agreements entered into by the Treasury also apply to settlement...

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