by Elizabeth C. Crouse:  “New partnership audit rules will be effective for audits of tax years beginning in 2018. Proposed Treasury Regulations have been released and are expected to be finalized in the next few months. These rules significantly change partners’ information and payment expectations upon audit of a partnership and should be considered sooner rather than later. . . . Partnership agreements should be reviewed and revised now to account for, at minimum, the new partnership representative requirements (appointment of any required designated individual would generally be better handled through internal processes of the partnership representative).”