By Kathleen Gregor and Brittany Cvetanovich (May 4, 2018, 10:13 AM EDT) -- The omnibus appropriations bill signed into law on March 23, 2018, included several technical corrections to the new partnership audit regime, originally enacted in 2015, effective for partnership taxable years beginning in 2018. Many of the technical corrections were included in a technical corrections bill proposed in 2016 but never enacted. Other changes echo proposed regulations promulgated in 2017, giving legislative authority to those rules. Key among the technical corrections are authorization to use a push-out procedure in tiered partnerships, a new "pull-in" procedure, and rules governing partnerships that do not pay assessments following an audit. Note that the omnibus bill generally did not include technical corrections relating to the tax reform legislation enacted in December 2017 — with one exception to address the so-called "grain glitch," which had unintentionally provided farmers with a larger Section 199A deduction from selling their crops to cooperatives than if they sold crops to non-cooperative buyers....