# Partnership Representative Under the Centralized Partnership Audit Regime and Election To Apply the Centralized Partnership Audit Regime; Correcting Amendment
> **IRS** · Correcting amendments. · Published 2019-09-04 · Effective 2019-09-04 · 84 FR 46440
## Document
- **Document number:** 2019-19059
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 84 FR 46440
- **CFR reference:** 26 CFR 301
- **Publication date:** 2019-09-04
- **Effective date:** 2019-09-04
- **Treasury docket:** TD 9839
## Abstract

This document contains corrections to Treasury Decision 9839, which was published in the Federal Register for Thursday, August 9, 2018. Treasury Decision 9839 contains final regulations regarding the designation and authority of the partnership representative under the centralized partnership audit regime, which was enacted into law on November 2, 2015 by section 1101 of the Bipartisan Budget Act of 2015 (BBA).

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2019/09/04/2019-19059/partnership-representative-under-the-centralized-partnership-audit-regime-and-election-to-apply-the)
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