Jones Bluff v. Commissioner: What the BBA Partnership Audit Ruling Means for Your Multi-Member LLC
In Jones Bluff, LLC v. Commissioner (166 T.C. No. 6, March 2026), the U.S. Tax Court rejected a due process challenge to the BBA centralized partnership audit regime, ruling partnerships lack…
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Tax Court Rejects Due Process Challenge to BBA Audit Regime in Jones Bluff
On March 19, 2026, in Jones Bluff, LLC v. Commissioner , 166 T.C. No. 6 (2026), the Tax Court held that a partnership could not assert due p
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