Partnership Representatives and Partnership Audits --The Bipartisan Budget Act (BBA)BBA Background The Bipartisan Budget Act of 2015BBA Audits The Role of the Partnership Representative in an Audit BBA Appeals The Bipartisan Budget Act Appeal Process The Partnership Representative Fiduciary Duties and the Partnership Representative Imputed Underpayments Adjustments taken Into Account by Partners Push-Out Elections ModificationsPenaltiesElecting Out