When you get a paycheck, you owe a portion of your income to the federal government. The amount you have to pay depends on how much you make, your family circumstances and a variety of other factors. But, generally speaking, if you earn a living in the United States, you must pay taxes to the Internal Revenue Service (IRS).

Partnership tax audits present substantial risks. If the Internal Revenue Service (IRS) determines that a partnership has underreported or underpaid its federal tax liability, it can impose liability for back taxes, interest and penalties. If the audit uncovers evidence of intentional tax evasion or tax fraud, auditors can also hand over the matter to IRS Criminal Investigation (IRS CI) for further inquiry and a possible referral to the U.S. Department of Justice (DOJ).