MultiTax Commission

An intergovernmental state tax agency whose mission is to promote uniform and consistent tax policy and administration among the states, assist taxpayers in achieving compliance with existing tax laws, and advocate for state and local sovereignty in the development of tax policy.

Partnership/RAR Work Group

In 2015, Congress passed the Bipartisan Budget Act. Provisions in the BBA allow the IRS to conduct partnership-level audits and to assess the partnership, if necessary, as part of a centralized partnership audit regime. The MTC Uniformity Committee formed a work group to study the new federal audit process and make recommendations to states about statutes or rules for assessing the state taxes that will result from federal partnership audit adjustments. The MTC work group consulted closely with the AICPA, the ABA, the Council On State Taxation, and the Tax Executives Institute, along with others, to create a model statute.

In 2019, the Commission adopted the model RAR/Partnership Statute (link below) drafted by the work group. Since that time, the IRS has issued regulations and forms and the interaction of the model with the IRS audit process is continuing to be monitored by the work group, which may result in recommended changes to the model.

This page is divided into two parts. The top part lists information on current meetings and information for the work group. The bottom part contains the 2019 model and meeting archives.  

Please contact Helen Hecht for more information. 

The model developed by this work group is here:

This model includes technical corrections submitted to the MTC Executive Committee and approved on November 20, 2020.

Short Summary of the Model

2020 Developments – Work Group Archives

2019 Model RAR/Partnership Statute

Background Information

Agendas, working documents, and other project-related information from previous meetings:

Materials related to federal legislative revisions to the partnership audit regime:

Proposal from ABA/AICPA Task Force for Uniform Model RAR Statute

Other relevant publications: