Partnership Representative for IRS - 1065, page 3

I believe Ira's explanation needs clarification. For clubs that opt out, the IRS will audit the partnership and then provide a schedule of each partner's share the partnership audit adjustments. The IRS can't make any adjustments to a partner's tax return without first auditing the partnership.

On Wednesday, February 19, 2020 ira smilovitz via <> wrote:
There is no partnership representative for clubs that have opted out of the Centralized Partnership Audit Regime. If the IRS wants to audit an "opt-out" club, it must do so by auditing the personal returns of each of the partners.

Ira Smilovitz, EA

On Wed, Feb 19, 2020 at 8:37 AM Scott Freeman via <user*> wrote:
Does the 1065 (page 3) need to have a partner designated as
a representative for the IRS if the return has opted out of
the centralized partnership audit regime?