The IRS has a flowchart for partnership audits
2020-08-27 https://www.irs.gov/pub/irs-pdf/p5388.pdf p5388Download
IRS news release advises how employers that outsource payroll functions can protect themselves from unscrupulous service providers (IRC §3402)
August 19, 2020 While most third-party payroll servicers provide quality service, there are some that leave businesses vulnerable to unpaid bills, the IRS announced, urging employers that outsource payroll functions to take certain steps to protect themselves and explaining the various classifications of providers. A third-party arrangement with a certified professional employer organizations (CPEO), payroll service provider (PSP), or reporting agent (RA) may be right for many employers, the IRS…