# Treatment of Special Enforcement Matters
> **IRS** · Final regulations. · Published 2022-12-09 · Effective 2022-12-09 · 87 FR 75473
## Document
- **Document number:** 2022-26783
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 87 FR 75473
- **CFR reference:** 26 CFR 301
- **Publication date:** 2022-12-09
- **Effective date:** 2022-12-09
- **Treasury docket:** TD 9969
## Abstract

This document contains final regulations that except certain partnership-related items from the centralized partnership audit regime created by the Bipartisan Budget Act of 2015, and sets forth alternative rules that will apply to the examination of excepted items by the IRS. The centralized partnership audit regime does not apply to a partnership-related item if the item involves a special enforcement matter described in these regulations. Additionally, these regulations make changes to the existing centralized partnership audit regime regulations to account for changes to the Internal Revenue Code (Code) as well as changes that clarify those regulations. The regulations affect partnerships and partners to whom special enforcement matters apply.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2022/12/09/2022-26783/treatment-of-special-enforcement-matters)
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