Jones Bluff v. Commissioner: Why LLC Members Get No Seat at the Table in a BBA Partnership Audit
In Jones Bluff, LLC v. Commissioner (166 T.C. No. 6, March 2026), the Tax Court dismissed a Fifth Amendment due-process challenge to the BBA centralized partnership audit regime on standing and…
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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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