How can I subscribe to The KGOB Journal?

The Journal is free to read. To receive new essays directly, verify your email through the gate that appears on any article — we send one quarterly digest plus occasional alerts on major tax-law changes. We do not sell or share email addresses, and you can unsubscribe in one click.

Who writes the essays in The KGOB Journal?

Essays are written by KGOB columnists and senior staff writers — Sara Gonzalez, CPA (Tax Strategy), Helena Park (Wealth Strategy), Priya Iyer (Tax Procedure), Marcus Reyes (Multistate Compliance), and Robbie (State of the States). Every essay is research-backed with primary-source citations to congress.gov, IRS publications, Federal Register notices, and state DOR materials.

How often does The Journal publish?

The Journal publishes essays year-round and rolls quarterly issues — The Winter Brief (Q1), The Spring Brief (Q2), The Summer Brief (Q3), and The Year-End Brief (Q4). New essays appear on the index page weekly during active tax legislation cycles.

Can I cite a Journal essay in my own work?

Yes. Every essay includes a citation block at the bottom with the recommended format (Bluebook, APA, Chicago, MLA). All primary sources are linked. For longer-form reprints, contact the firm — we are generally happy to grant permission for academic or professional use.

Are these essays legal or tax advice?

No. The KGOB Journal is editorial commentary and educational analysis. It is research-backed and reflects how the firm thinks about current tax law, but it is not a substitute for engagement-level advice tailored to your specific situation. For implementation, contact KGOB at 1-844-599-3355 to schedule a scoping call.

KGOB CPAs & Advisors | Let's Talk Growth

The BBA Centralized Partnership Audit: Five Years On

Five filing cycles have tested every BBA procedural concept. The push-out election under §6226, the elect-out under §6221(b), modifications under §6225(c), and the Partnership Representative are all now well-understood.

Priya Iyer

Tax Procedure Columnist

PublishedJuly 30, 2025

EffectiveTY 2018 onward

Reading10 min

The Bipartisan Budget Act of 2015 (P.L. 114-74) replaced the TEFRA partnership audit regime with the Centralized Partnership Audit Regime, codified at IRC §§6221–6241 ¹ and effective for tax years beginning after December 31, 2017. Five filing cycles have now passed. The push-out election, the elect-out exception, the modification procedure, and the partnership representative, concepts that were theoretical in 2018, have all been litigated and tested. Our practice has handled multiple BBA exams; the patterns are now clear.

Continue reading · Free, verified sign-up

You've read the first three minutes.
The rest is free. Verify your email to continue.

We send a six-digit code to your inbox. Enter the code below to unlock the full essay and every other essay in the archive. The Journal arrives quarterly. Nothing else.

· Verified emails only· Disposable addresses blocked· Unsubscribe in one clickThe KGOB Journal · Est. 2018

The BBA Centralized Partnership Audit: Five Years On

You've read the first three minutes.
The rest is free. Verify your email to continue.

The Journal

The Firm

Follow

The BBA Centralized Partnership Audit: Five Years On

You've read the first three minutes.The rest is free. Verify your email to continue.

The Journal

The Firm

Follow

You've read the first three minutes.
The rest is free. Verify your email to continue.