The Bipartisan Budget Act of 2015 introduced sweeping changes to how partnerships will be audited by the U.S. Internal Revenue Service, not the least of which is the requirement that, effective for audits of tax years beginning after December 31, 2017, partnerships appoint a “partnership representative” to act on behalf of the partnership during those audits. In a two-part guest series, Amanda H. Nussbaum and Kimberly A. Condoulis, partner and associate, respectively, at Proskauer Rose, provide an overview of the final regulations issued in August 2018 that govern the role of the partnership representative, including its designation, authority and removal. This second article addresses the removal of a partnership representative by the partnership, resignation of a partnership representative and key factors that partnerships should consider when selecting a partnership representative. The first article discussed in detail the process for appointing a partnership representative and the authority of the partnership representative. For more on the new partnership audit rules, see “The Effect of 2017 Tax Developments on Advisers to Private Funds: New Partnership Audit Rules, Tax Reform, Blockers, Discounted Gifting, Fee Waivers and State Nexus Issues” (Nov. 30, 2017). For additional commentary from Nussbaum, see “Harbinger Capital Partners Offshore Manager Settles New York Tax Evasion Case for $30 Million” (Nov. 8, 2018).