Trafra meaning. Tax Equity and Fiscal Responsibility Act. Trafra meaning

 
 Tax Equity and Fiscal Responsibility ActTrafra meaning The Final Partnership Adjustments (FPA) is a statutory notification required by Internal Revenue Code section 6231

Under 20 total employees: Not Affected, N/A. Tax Equity Fiscal Responsibility Act + 1. This generally means nursing home care or Intermediate Care for Intellectual Disability/Related Disabilities. Pastel. S. Medical, Health, COVID. meaning ‘ashes. Reading Time: < 1 minute. 2 TEFRA. The Tax Benefits of Life Insurance. 8. Please support HF 1434 and support children with disabilities and their families. . Prepositions are invariable words which can precede nouns, pronouns or infinitives. BBA Centralized Partnership Audit Regime. ) to another. 7701 (a) (1)), including an entity, to be the PR (Regs. Meaning of tefra. 1917 . TEFRA stands for the ‘Tax Equity and Fiscal Responsibility Act’ and is a state assistance program that can be used by families with incomes too high to qualify for medical assistance. Nov 05, 2023. Sort. ) to another. Money TEFRA abbreviation meaning defined here. Italian language video lessons on Italian grammar, vocabulary, and conversation. Remember, it's now worth 130,000. To give friendly, earnest advice or encouragement to. Annuities have become increasingly popular. for longer than 183 days, may buy a TEFRA D security in the first 40 calendar days after the date of issue. Mia madre è di Napoli – My mother is from Naples. ΤΕΦΡΑ / ΣΚΕΛΕΤΙΚΟ ΣΚΟΤΑΔΙ by Penny Coffin, released 15 January 2022 1. January. The program’s specialized requirements allow some children who would not typically qualify for Medicaid because of family income to receive. Finality Dry Cough’s first release of 2022 is a cassette from Scottish/Greek death metal 4-piece, PENNY COFFIN. What is TEFRA meaning in Medicaid? 1 meaning of TEFRA abbreviation related to Medicaid: Vote. Suggest. ; Dole proposed Tefra two years into the Reagan Presidency as a. Come on, you only bragged to half the office about it. The term tephra defines all pieces of all fragments of rock ejected into the air by an erupting volcano. TEFRA Meaning. ’ It is an all-embracing term for the explosively. Examples of investor returns include, but are not limited to, Form 1040, Form 1041, Form 1120, Form 1120-S and Form 1065. Let’s see some of the uses of the main Italian. A packet of forms and information will be emailed to you. Meaning of Last Name; Tell a Friend; Browse Alphabetically; Baby Names. definition. Indexed universal life (IUL) insurance is a type of permanent life insurance, meaning it has a cash value component along with a death benefit. 1. Download the Guidance Document. For the name Jusser, the heart's desire number is 8. TEFRA. No difference in meaning. Business, Medical, Position. Medical, Healthcare, Power. Meaning, TEFRA applied to Kearney, its items and any person holding an interest in Kearney for that tax year. 3. Synonyms. Part of VA’s duty to assist veterans in supporting their claims includes obtaining exams and opinions. 163-5 (c) (2) (i) (C) (or any successor U. According to the TEFRA D rules (relating to the U. Dense implements the operation: output = activation (dot (input, kernel) + bias) where activation is the element-wise activation function passed as the activation argument, kernel is a weights matrix created by the layer, and bias is a bias vector created by the layer (only applicable if use_bias is True). A due anni ho imparato a camminare! / Quando avevo due anni ho imparato a. Meaning; DOA. The cost basis for pre-TEFRA was established before August 14, 1982. Smog 2. At first glance, they can seem extravagant or flashy, but in reality they are very reserved and down to earth. 19. This guided some to question if is latest select should even be considered life social at all. Medical, Act,. What is TEFRA meaning in Biology? 1 meaning of TEFRA abbreviation related to Biology: Biology. You should talk to your insurance agent to determine the best options for you. 2. “My country is located halfway between the sea and the mountains. TRA FRA - Translation in English - bab. This document is for general guidance only and does not constitute definitive advice. Medical, Healthcare, Power. crossbeam. Technical and Miscellaneous Revenue Act. Medical, Healthcare, Power. The Medical Assistance-TEFRA (Tax Equity and Fiscal Responsibility Act) program provides Medical Assistance (MA) benefits for children with disabilities who do not otherwise qualify for MA due to their parents’ income being above MA program limits. 09 If children lose MA eligibility under 1 of the above bases, but appear to meet all ofAt Trafera, we aim to help our customers enhance the impact and effectiveness of classroom technology. Benefits: EPA Enterprise Vocabulary improves users' ability to access, use, exchange and map accurate terms and their definitions, and thus: Increase the ability to find and track resources such as publications and regulations. The money in a policyholder's cash value account can. S. Sample 1 Sample 2 Sample 3. S. Suggest to this list. Medical, Healthcare, Power. For information on this change please click here . IRC The definition of project does make it clear that a single project can exist on multiple sites, but the definition of project suffers from a not insignificant ambiguity as to whether (i) non-adjacent sites are sufficiently “proximate” and (ii) the purposes carried out at such sites are sufficiently “similar” such that the assets located. More detailed information on these specific types of withholding may be found in the links below: NRA Withholding - Withholding on Payments of U. Baby Name Meanings; Analyze Baby Name; Analysis of Top 100; 3000 Most Used Male Names; 3000 Most Used Female Names; Balanced Names. We would like to show you a description here but the site won’t allow us. TEFRA status determines a group's size for purposes of determining whether the Medicare Secondary Payer Rules apply. The completed application should be faxed or mailed to: Katie Beckett Medicaid Team Mailing Address P. Read: "Repeal of the TEFRA D and. E. The expression number, also known as the destiny number of the name Jusser is 2. $0 - $118. citizen, or anybody who has been resident in the U. What is TEFRA meaning in Electrical? 1 meaning of TEFRA abbreviation related to Electrical: Electrical. Prepositions are invariable words which can precede nouns, pronouns or infinitives. Financial Institutions. 6. 1. Gapare, a standout at Scots College in Wellington, New Zealand, gave Jamion. Why TEFRA hearings are held: A TEFRA hearing is an IRS requirement for any non-profit borrower seeking tax-exempt bonds through a conduit issuer, such as CSFA. Payroll, Tax, Care. TEFRA Medicare Abbreviation. S. USA, Healthcare, Organization. MA-TEFRA. Tax EquityEquity and Fiscal Responsibility Act. The. Let’s see some of the uses of the main Italian. TEFRA Health Care Abbreviation. 2 o o o > O o O o o o o O o o . Support. 9 Under that scenario, the $100,000 cost basis will transfer to the single premium immediate annuity. The prepositions di, a, da, in, su can be simple (not tense) or articulated (tense with the corresponding article). REIT Partner means (a) the General Partner or any Affiliate of the General Partner. Tra and fra have exactly the same meaning; it is just a stylistic choice for the. 30. Enter the partnership representative name, U. MEDI CAL SERVIC ES PO LI CY MANUAL, SECTION F F-100 Non-Financial Eligibility Requirements F-180 Other Health Insurance Coverage Adult Expansion GroupList of 13 best TEFRA meaning forms based on popularity. February 25, 2021. The TEFRA option for children with a disability is named after the Tax Equity and Fiscal. TEFRA. 97–248 ), [1] also known as TEFRA, is a United States federal law that rescinded some of the effects of the Kemp-Roth Act passed the year before. Translate Trafa. Refer to IRM 8. Most common TEFRA abbreviation full forms updated in July 2023. Alaska Medicaid — TEFRA. Treasury Regulation §1. F Letter F Meaning Of Trafta Romantic and generous are two words that define the nature of a person whose name contains the letter F perfectly. TEFRA Notice means the notice of public hearing to be held by the Department regarding, among other things, the. Related acronyms and abbreviations. Study with Quizlet and memorize flashcards containing terms like "tra"/"fra", tra/fra - between (place), tra/fra - within/in (time) and more. 7. org. TEFRA Energy Abbreviation. Long-term savings advantages and the ability to insure an income stream for life add to annuities. Medical, Tax, Act. 2. The World Economic Forum is an independent international organization committed to improving the state of the world by engaging business, political, academic and other leaders of society to shape global, regional and industry agendas. 2. Treasury Department regulations, weTEFRA Rules means Subchapter C of Chapter 63 of the Code (Section 6221 et seq. comLine ID : tafrachannelTranslation of "ترفًا" in English. Login . The idea of a TMP is that the LLC selects a single person that the IRS can. 3. Login . ”. Welcome to Tafra ChannelRelaxing Car Visual ReviewPromosi Gratis‼️Contact :e-mail : tafra. For example, delays that are due. The prepositions in, a, su, a, di, da combine into one word if followed by a definite article. S. Across our global network, we deploy infrastructure, logistics and our deep understanding of markets to supply the resources needed to power and build the world. Tax Equity and Fiscal Responsibility Act of 1985. to cause to pass from one to another : transmit. Return of Partnership Income, ‘Designation of partnership representative’ section. Income definition of child disability. 3. The largest pieces of tephra (greater than 64 mm) are called blocks and bombs. •The estate is of modest value, meaning less than $5,000. Suggest to this list. Selling Restrictions means the selling restrictions set out in Schedule 5; Sample 1 Sample 2. TEFRA. What is TEFRA meaning in Intensity? 1 meaning of TEFRA abbreviation related to Intensity: Intensity. S. Rate it: TEFRA. Did you. See IRM 4. 5. Choose the method that works best for you. To ensure compliance with U. S. [1] The sceptre was originally gifted to Jawaharlal Nehru, the first Prime Minister of India, by a Tamil Adheenam in a private religious ceremony on the evening before the Independence of India. What does trafa mean? Information and translations of trafa in the most comprehensive dictionary definitions resource on the web. Fix Went in for Claims Denying for Edit 4227 When Claims DOS Spanned Between July 2023 and August 2023. Asia Pacific +65 6212 1000. ) from one surface to another by any of several processes. Sometimes you will find the last two sentences as tra di noi or tra di noi It is a common construction. This applies when you withdraw such income. g. Sort. This website is the product of years of ongoing research on these programs. If the DA is qualified, meaning it’s an IRA, for example, withdrawals are fully taxable unless there is a basis in the policy from after-tax contributions (or non-deductible contributions). SSI and Medicaid use the book Disability Evaluation Under Social Security (also known as the BlueCost Basis: Your initial payment/premium (s) paid to a nonqualified annuity is known as the cost basis in your contract. Each of these is a typed numpy array of consistent length, representing the values for each. Medical, Healthcare, Government. traverse翻译:穿越;穿過。了解更多。30. MCYSHN and DHS 8-10-10 TEFRA SUMMARY . org or calling 405-522-7752. [ 42 U. This site is brought to you by the Association of International Certified Professional Accountants, the global voice of the accounting and finance profession, founded by the American Institute of CPAs and The. comLine ID : tafrachannelThe Bipartisan Budget Act (BBA) of 2015 changed how partnerships make adjustments to previously filed partnership returns. Equity TEFRA abbreviation meaning defined here. TEFRA Administration Abbreviation. Tra can be translated as in the middle of, between, and among. ÑWhat is TEFRA meaning in Health Care? 1 meaning of TEFRA abbreviation related to Health Care: Health Care. Home. g. You might also like some similar terms related to TEFRA to know more about it. What does TEFRA mean? If you want to know the TEFRA meaning you should consider that this abbreviation can have several meanings depending on the context in which it is used, in this case this abbreviation can refer to:. To learn more about specific programs, you can compare states and obtain basic information using. Attention: TEFRA unit. 340B Providers and HRSA MEF File Information. Issued by: Centers for Medicare & Medicaid. (bad luck) a. SSI and Medicaid use the book Disability Evaluation Under Social Security (also known as the Blue Cost Basis: Your initial payment/premium (s) paid to a nonqualified annuity is known as the cost basis in your contract. These words refer to the heated rock and ash that make up pyroclastic flows. As we stated previously, it refers to the idea of an intermediate position between two or more items, in terms of time and space. যারা নিয়মিত হাইওয়েতে চলাচল করেন তাদের অবশ্যই চোখে পড়ার কথা রাস্তার পাশে থাকা কিছু সাইন বা চিহ্ন. f. Professional Insights. 1902 TEFRA Liens. The final regulations apply to bonds that are (1) sold on or after 2/17/2006, and (2) subject to the 1997 regulations. 2 submissions from Namibia and South Africa agree the name Tafara means "We have rejoiced" and is of Shona / Zimbabwe origin. TEFRA. la Dictionary Italian-English T tra fra What is the translation of "tra fra" in English? Did you mean: era ora! cra cra Context sentences Italian English Contextual examples of "tra fra" in English See full list on dailyitalianwords. Synonyms. says the name Tefra means "Fire, fiery, conflict" and is of Fiction origin. DCO-9700 (10/12) Page 1 of 2 ARKANSAS DEPARTMENT OF HUMAN SERVICES TEFRA and AUTISM WAIVER Application for Assistance If you need this material in a different format, such as large print, please contact your. The Numerology Number of the name Trafa is 1. Vote. IR-2020-199, September 1, 2020. 5 billion per year. 3 Ruin Probabilities (Continued jrom page 3) appear to perform reasonably without benefit of detailed probability models;TO: All NASD Members ATTENTION: Officers, Partners, and Proprietors BACKGROUND On September 3, 1982, President Reagan signed into law the Tax Equity and Fiscal Responsibility Act of 1982 ("TEFRA" or the "Act"). • Disability – must meet the legal definition of disability for a child that is used by the Social Security Administration • Need ongoing institutional care • This is called the Level of Care determination. erupted, loose fragmental (pyroclastic) products of a volcanic. Batch. ) to another. Diagnosis Code Z52. application of a skill learned in one situation to a different but similar situation. It repealed accelerated depreciation deductions and created a 10% withholding tax on all dividends sent to accounts without tax identification numbers. The heart's desire number, or soul number, is yet another aspect of numerology. TEFRA Costs TEFRA is what is known as a cost-sharing Medicaid program. S. Know the answer of question : what is meaning of Tarapha in English? तरफ़ (Tarapha) ka matalab Angrezi me kya hai. The result is that all loans and cash withdrawals are taxed using the last-in first-out, or LIFO. g. It also increased the unemployment tax. These two prepositions have the same meaning, and we use them to discuss places or times. CPE Credits: 1. Source Income to Foreign Persons Under IRC 1441 to 1443 (Form 1042) FIRPTA Withholding - Withholding of Tax on Dispositions of United States Real Property Interests - FIRPTA. S. According to a user from the United Arab Emirates, the name Tafara is of Zimbabwe origin and means "We had a good time". More meanings for طفرة (tafra) leap noun. The Medical Assistance-TEFRA (Tax Equity and Fiscal Responsibility Act) program provides Medical Assistance (MA) benefits for children with disabilities who do not otherwise qualify for MA due to their parents’ income being above MA program limits. 1. ABBREVIATIONS; ANAGRAMS; BIOGRAPHIES; CALCULATORS; CONVERSIONS; DEFINITIONS;. Norcross, GA. Delinquent partnership returns are ‘filed’ when they are delivered by the requested method to and received by an IRS official authorized to receive such returns; August 1, 2022. Learn more about the process, including timeline, contacts, and fees for FY2022-23 by clicking below. TEFRA. Sample 1 Sample 2 Sample 3. Noun. for longer than 183 days, may buy a TEFRA D security in the first 40 calendar days after the date of issue. Usually Italians use prepositions with. The meaning of the name Tefra goes beyond its origin, to uncover precious insights into the wearer's destiny and luck, as well as favorable symbols. Related acronyms and abbreviations. What is TEFRA meaning in Agency? 1 meaning of TEFRA abbreviation related to Agency: Agency. They come in many sizes and are of different compositions, but they all fall into one group, Tephra sizes range from minuscule ash particles to large pieces of rocks that can weigh up to 30 tonnes. Americas +1 212 318 2000. The guideline premium and corridor test. Obtain a denial letter from the Social Security Administration (SSA). Watch on. TEFRA. 3 - Rules Applicable to Partial Payments 30. 114-74) (BBA) was signed into law on November 2, 2015. In these. Suggest to this list. Ancient Greek: ·ashes, as of the funeral pyre. According to the TEFRA D rules (relating to the U. It requires that the cumulative life insurance premiums you pay over any period of seven years during the contract not exceed the seven pay. 1 for the definition of a substituted AAR. Step 1. 400 South Pine Street. Cue that sad music. A tafra is, more-or-less, a set of named columns or dimensions . The Sengol ( IAST: ceṅkōl) is a gold-plated, silver sceptre that is currently installed in New Parliament House in New Delhi, India. A due anni ho imparato a camminare! /. a ticket that allows a passenger to change conveyances. Why TEFRA hearings are held: A TEFRA hearing is an IRS requirement for any non-profit borrower seeking tax-exempt bonds through a conduit issuer, such as CSFA. What is TEFRA meaning in Banking? 1 meaning of TEFRA abbreviation related to Banking: Banking. 3. TEFRA status and Medicare Part B claims. तरफ़ - Meaning and translation in English. What is the meaning of तरफ़ in English? See dictionary, pronunciation, synonyms, examples, definitions and rhymes of तरफ़ in English and hindiHow do you get the highest return from your insurance? Many would probably say, "Buy when you're young and healthy!" But did you know that it's possible to g. As only tucunare was subjected to thorough examinations, the descriptions apply only to material from this fish species. The Parabolic Time/Price System developed by Welles Wilder is used to set price stops and it is usually referred to as the stop-and-reversal (SAR) indicator. 4. Tephra is the fragmental bits of materials that are produced and flung out by a volcanic eruption. WASHINGTON- The IRS announces the launch of the Bi-Partisan Budget Act (BBA) Centralized Partnership Audit Regime webpage. What does TEFRA mean as an abbreviation? 13 popular meanings of TEFRA abbreviation: If the DA is qualified, meaning it’s an IRA, for example, withdrawals are fully taxable unless there is a basis in the policy from after-tax contributions (or non-deductible contributions). Suggest to this list. If a previous distribution was not fully taxable, the cost basis would be reduced by the amount that was not taxable. The purpose of this alert is to highlight how the repeal of the U. District Judge. Tax Equity Fiscal Responsibility Act. 4345 N. Definition of Interest Expense Section 265(b)(4)(A) defines interest expense as the aggregate amount allowable to the taxpayer as a deduction for interest for the taxable year (determined without regard to this subsection, section 264 and section 291). قفز, إنتقال مفاجئ, المسافة المقطوعة بوثبة, وثبة. Annuity settlement payments are considered both a return of capital and payment of taxable growth. to convey (a picture, design, etc. However, the 1099-R will show the taxable amount as $0 and distribution code of "6" (1035 exchange). Sort. What is TEFRA meaning in Occupation? 1 meaning of TEFRA abbreviation related to Occupation: Occupation. TEFRA achieved this through the implementation of new taxes, closing tax loopholes, and implementing stricter enforcement of existing tax regulations. In addition, we will need supplemental documentation to support information provided on the TEFRA-1 document, as follows: Disability – Include a current (within the. The Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA) promulgated § 291(a)(3) restricting the deductibility of interest expense for financialDefinition of a Ministerial Item or Ministerial Change/Adjustment Ministerial Items or Ministerial Adjustments/Changes should generally mean items that are not relevant in determining the tax liability of any direct or indirect partner. 3. Medical, Healthcare, Power 1. What does tafra mean? Definitions for tafra tafra This dictionary definitions page includes all the possible meanings, example usage and translations of the word tafra. So you're right. A guy who will love you even if you dont want to be loved, call you beautiful everyday even if you dont want him too, A guy who will be there forever to help you and last but not least he will give you head when you want itYou can view the ACT 421-CMO/TEFRA Application Process here. Just so you know, in Italian, we don’t differentiate between “between” and “among”. Related acronyms and abbreviations. 6227, a partnership may either file Form 1065 - X, Amended Return or Administrative Adjustment Request (AAR), or electronically file Form 8082, Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR), with an accompanying revised Form 1065. 2011 REQUIRES PARTICIPATION (MCO AND MHN) PCAT PAYMENT CATEGORYतरफ़ (Tarapha) meaning in English (इंग्लिश मे मीनिंग) is TOWARDS (तरफ़ ka matlab english me TOWARDS hai). La política sólo enaltece cuando es un medio para servir al prójimo. Tefra name meaning available! Tefra name numerology is 5 and here you can learn how to pronounce Tefra, Tefra origin and similar names to Tefra name. L. Meaning of trafa. Business,. In 1952, our founder, Dr. 624, analyzes in detail the statutory rules of §6221–§6234 governing the audits of “TEFRA partnerships. 3. Sort. Sort. What does the post-tefra tax cost basis mean, it is. 1 TEFRA. Related acronyms and abbreviations. 19. TEFRA. What is TEFRA meaning in Tax? 3 meanings of TEFRA abbreviation related to Tax: Tax. The Tax Equity and Fiscal Responsibility Act (TEFRA) is a Medicaid program that can help families with children younger than 19 years old who have a disability and receive care in their homes rather than an institution. 19. Sufrió un terrible través a los 30, y nunca se recuperó financieramente. During the Reagan administration, the rationale for a tax increase was to make tax evaders pay rather than raise taxes on everyone at a time when worries over the budget deficit were high. Italian prepositions: All you need to know. Tax Equity Fiscal Responsibility Act. Congress should consider requiring large partnerships to identify a partner to represent them during audits and to pay taxes on audit adjustments at the2. someone who transfers or is transferred from one position to another. . When an LLC is audited, the IRS is faced with the challenging task of chasing down each of the LLC’s members. 50%. Tax Equity and Fiscal Responsibility Act. Di is used to make comparisons, same as “than”. It expresses what something is about (topic). Synonyms. 6. org or calling 405-522-7752. Solid matter that is ejected into the air by an erupting volcano. guidance on certain open questions. Tefra name meaning available! Tefra name numerology is 5 and here you can learn how to pronounce Tefra, Tefra origin and similar names to Tefra name. Your marginal rate is determined by your adjusted. Medical, Healthcare, Power. “TEFRA D” and “TEFRA C” rules pursuant to the “Hire Act” impacts several aspects of our international debt capital markets practice, including EMTN Programmes. The BBA was amended by the Protecting Americans from Tax Hikes Act of 2015, Public Law 114–113, div Q (PATH Act), and sections 201 through 207 of the Tax Technical Corrections Act of 2018. What does TRFRA abbreviation stand. 8% of GDP, or $37. We issue the FPA to both the partnership and partnership representative. This permits earnings on premiums to avoid income taxation until distribution. Money that you put into the annuity will add to your cost basis. Securities and Exchange Act of 1933 regulations on U. 1 TEFRA. 100+ total employees: OBRA affected. Medical, Healthcare, Power. 8 In its narrower definition, a lien is an encumbrance filed by the state Medicaid agency in land evidence records specifically against real estate property of living Medicaid recipients. If an IRA also has after-tax contributions, any subsequent withdrawals will be taxed on a prorata basis; a percentage of each withdrawal will be a return. Translation of "tafra" in English. income tax history that the. deny formally (an allegation of fact by the opposing party) in a legal suit. Definition of tefra in the Definitions. And if you think about it, you wouldn’t expect that link to be very strong. The Centralized Partnership Audit Regime replaces the Tax Equity and Fiscal Responsibility Act (TEFRA) and the electing large partnership rules. cover, cross, cross, cut across, cut through, get across, get over, pass over, track. You wrote that the primary benefit was enhanced internalLearn about the TEFRA abbreviation & acronym meaning to help solve your crossword puzzle at the free Abbreviations & Acronyms Dictionary from Bay Area Crosswords. Resource Articles What are the prepositions of time in Italian? Author (s): Mango Languages April 28, 2023 ITALIAN, Prepositions The prepositions of time in. TEFRA. If a previous distribution was not fully taxable, the cost basis would be reduced by the amount that was not taxable. AHCCCS may file a lien against the customer’s real property, including the customer’s home, after the customer becomes permanently institutionalized at a nursing home, mental health hospital, or other long term care medical facility. The entity is separate from its owners. Business, Payroll, Tax. In addition, the child must have behavioral or. Families may have to pay a monthly parental fee based on family size and income. 2. Looking for online definition of CAFRA or what CAFRA stands for? CAFRA is listed in the World's most authoritative dictionary of abbreviations and acronyms CAFRA - What does. To ensure compliance with U. This grammar note introduces key prepositions and offers English translations. C. Sandy Sporleder. [1] The sceptre was originally gifted to Jawaharlal Nehru, the first Prime Minister of India, by a Tamil Adheenam in a private religious ceremony on the evening before the Independence of India. 9/7/23-9/21/23. Business » Tax. DEPARTMENT OF THE TREASURY INTERNAL REVENUE SERVICE WASHINGTON, D. Suggest to this list. Meaning of ‘filed’ defined for purposes of delinquent partnership returns.