New Partnership IRS Audit Procedures
For tax years beginning after 2017, new federal procedures are in effect for auditing partnerships (and limited liability companies treated for tax purposes as partnerships). Under these new audit rules, the partnership is audited at the partnership level. Any additional tax related to audit adjustments of partnership income, gain, loss, deduction, etc. (imputed underpayment) must be paid by the partnership. The imputed underpayment is assessed at the highest individual or corporate tax rate effective for the year of audit.

Partnerships are required to designate a “partnership representative,” who must have a substantial presence in the United States. The partnership representative will have sole authority to act on behalf of the partnership for purposes of the new audit rules and elections. The IRS will appoint a partnership representative if one is not designated. 
Alternatives to New IRS Audit Procedures
Many partnerships have the ability to "opt out" of these new procedures
if proper elections are made.