Isn't It Ironic? A Court's Ability to Make Adjustments Under BBA

As Seen in Procedurally Taxing - Tax Notes Federal

In this article, Managing Director and contributing author for Procedurally Taxing Jenni Black examines whether, in a case challenging a notice of final partnership adjustment under the Bipartisan Budget Act of 2015, the court loses its ability to make an adjustment if the section 6235 limitations period expires while the court case is ongoing.