There's some good news in the ongoing war with the Internal Revenue Service over family limited partnership (FLP) discounts: IRS agents are settling practically all of the “good” cases — and even most of the “bad” ones. That means it pays to know how to negotiate during the estate and gift tax audit stage. It also means you have to understand what's happening on the ground. Audits have long been a good percentage of our practice, so we offer here the benefit of our perspective and experience.
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