U.S. Partnership Representative

Independent Partnership Representative Solutions for US Partnerships

The U.S. Internal Revenue Service (IRS) introduced the centralized partnership audit regime under the Bipartisan Budget Act (BBA), fundamentally changing how partnership tax audits are conducted.

Under these rules, every partnership must appoint a Partnership Representative (PR) for each tax year. This individual or entity is identified on the partnership’s Form 1065 – U.S. Return of Partnership Income and serves as the primary point of contact with the IRS during any partnership-level tax examination.

The Partnership Representative must maintain a substantial presence in the United States and holds significant authority to act on behalf of the partnership throughout the audit process.

Altura Governance provides independent Partnership Representative services, helping partnerships satisfy IRS requirements while ensuring professional coordination and oversight throughout the audit lifecycle.

The Role of a Partnership Representative

Under the current IRS audit framework, the Partnership Representative has the authority to represent the partnership in all matters relating to IRS examinations, including:

Receiving official communications from the IRS

Managing the partnership’s response during tax audits

Coordinating with the partnership’s legal and tax advisors

Representing the partnership in discussions, settlements, and procedural matters related to the audit

Because the Partnership Representative’s authority is broad and binding on the partnership and its partners, many investment partnerships appoint an independent third-party provider to perform this function.

Altura Governance Services

Altura Governance provides comprehensive support to partnerships requiring a compliant and independent Partnership Representative, including:

Acting as the designated Partnership Representative for the partnership for each applicable tax year

Serving as the named representative on Form 1065 filings

Managing communications and correspondence with the Internal Revenue Service

Coordinating with the partnership’s legal counsel and tax advisors during any IRS examination or inquiry

Liaising with the General Partner, Managing Member, or sponsor to facilitate document requests and responses

Assisting with procedural requirements, documentation, and administrative steps throughout the audit process

Why Altura Governance

Partnership audit procedures can create significant administrative and regulatory burdens. Engaging an experienced independent provider helps ensure the process is managed efficiently and professionally.

Altura Governance offers:

Independent representation

Institutional governance expertise

Coordination with global advisors

Practical support throughout IRS audit processes

Our approach is designed to help partnerships maintain regulatory compliance, operational clarity, and effective communication with tax authorities.

Ensure your partnership remains compliant under the IRS centralized partnership audit regime with independent, experienced representation. Altura Governance provides the professional oversight, coordination, and U.S. presence required to manage IRS communications and support your partnership throughout the audit process.

International Tax Compliance

AML & Regulatory Compliance

Board & Governance Support

Independent Directorship

U.S. Partnership Representative Services