# Treatment of Special Enforcement Matters; Correction
> **IRS** · Final regulations; correction. · Published 2023-01-05 · Effective 2023-01-05 · 88 FR 755
## Document
- **Document number:** 2022-28594
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 88 FR 755
- **CFR reference:** 26 CFR 301
- **Publication date:** 2023-01-05
- **Effective date:** 2023-01-05
- **Treasury docket:** TD 9969
## Abstract

This document contains corrections to final regulations (TD 9969) that was published in the Federal Register on December 9, 2022. This correction 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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2023/01/05/2022-28594/treatment-of-special-enforcement-matters-correction)
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