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A construction site in Hillcrest. Photo credit: Courtesy The San Diego Workforce Partnership would like to connect with local businesses and organizations to expand its Construction Career Jumpstart program across other industries. Twenty San Diegans impacted by the COVID-19 crisis donned hard hats and picked up construction tools for four weeks of hands-on training in the initial phase of the program. The goal? To prepare the trainees for careers in the region’s growing  energy, construction and utilities sector. To date, 19 of the 20 graduates have received full-time job offers.  The program, designed to build a diverse and qualified talent pipeline, aims to meet San Diego employers’ needs while also giving residents from underserved communities access to quality jobs on an accelerated timeline.  “It’s essential to level the playing field and give folks the opportunity to embark on a new career that will not only change their trajectory and quality of life, but also bring diversity, inclusion and representation to San Diego’s growing energy, construction and utilities sectors,” said Andy Hall, San Diego Workforce Partnership’s chief impact officer.   The training is the first of its kind at the Workforce Partnership and was made possible with a $136,000 grant from San Diego Gas & Electric. Nancy Smith-Taylor, SDG&E’s director of diversity and workforce management, called the program “a career launchpad.”  “Programs like this are more important than ever to offer a path to earning a living wage and more secure jobs while building a pipeline of skilled workers that have a direct link to the economic recovery and continued growth of our region,” Smith-Taylor said.   SDG&E has committed to fund a portion of the expanded program. In addition, recruitment for the next Construction Career Jumpstart class has begun. By clicking subscribe, you agree to share your email address with Times of San Diego to receive a free newsletter with the latest local news delivered at 8 a.m. daily. You can opt out at any time via an unsubscribe link. Whoops! There was an error and we couldn't process your subscription. Please reload the page and try again. To qualify, applicants must live in San Diego County, have a high school diploma or GED and a valid CA driver’s license, while being able to demonstrate a need for services based on household income or public assistance. For details on how to get started, see  workforce.org/ccj .  Each participant receives a $1,000 stipend for completing the training. The program prepares workers for several positions, including welders, linemen/line women and electricians. The skilled positions pay $60,000 or more a year within three to five years. “To me it represented the real world, the real work,” said Jorge Badilla, a program graduate. “Now as a construction wireman, I can see that teamwork is the basic necessity in completing a job.”    Participants received instruction on safety, trenching, jackhammering, power-tool usage and other essential skills. Graduates were then connected with SDG&E and other employers, including the City of San Diego, General Dynamics NASSCO, R.E. Staite Engineering, Tesla and San Diego County’s building trades unions.  More than three quarters of the first cohort were people of color, while a fifth were women. Almost 60% had completed two- or four-year college degrees.  For more information on Construction Career Jumpstart, local companies should contact  business@workforce.org .  With the generous support of readers like you, Times of San Diego publishes timely and accurate news coverage for a better-informed community.

https://timesofsandiego.com/business/2021/02/21/workforce-partnership-provides-career-launchpad-to-jobs-in-energy-construction/

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As part of the regulatory project implementing the BBA regime, the IRS and Treasury responded to the GAO and TIGTA critiques: “[T]he IRS intends to increase the number of partnership audits for both partnerships that are subject to the centralized partnership audit regime and partnerships that have elected out of the partnership audit regime.” REG-136118-15. Budget constraints and the 2017 tax reform implementation forced the IRS to defer this commitment. The structural changes surveyed above show that the IRS may finally be ready to follow through on its promise to audit more partnerships. The IRS is starting a concerted enforcement effort to address partnership issues. This effort appears to be different from past attempts. For one thing, many IRS leaders are publicly committing to this effort, across the organization, in a well-coordinated way. Just as importantly, the IRS is implementing structural changes to its enforcement program, especially in its Large Business & International division, which audits taxpayers with more than $10 million in assets. In March 2020, an IRS official announced that the IRS was in the early stages of developing a program for large partnerships similar to its Large Corporate Compliance Program. The LCC Program subjects some of the largest and most complex corporations to in-depth and often continuous examinations. In early October 2020, the same IRS official publicly stated that the Large Partnership Program would likely debut in early 2021, and that, like the LCC Program, the IRS will use data analytics in selecting an entity for audit. In the LB&I Fiscal Year 2021 Focus Guide ( Publication 5319 , sneak a peek at these guys 10/2020), released at approximately the same time, LB&I more formally announced that it intended to implement in FY2021, as a major program priority, an expansion of the LCC Program to partnerships. As noted above, the IRS plans to use data analytics in selecting large partnerships for audit under the forthcoming initiative. E-filed partnership returns feed directly into the Service’s data analytics programs. (In 2019, the Taxpayer First Act, Public Law 116-25, amended tax code Section 6011(e) to enable the IRS to require more partnerships to e-file Form 1065.) The IRS is using machine learning and artificial intelligence to support LB&I’s strategic goal of identifying more productive work for employees. LB&I is also devoting significant resources to its Global High-Wealth Program: LB&I is intent on increasing its coverage of these taxpayers, with an emphasis on their connected business entities that almost always include partnerships. In addition, LB&I is currently engaged in hiring experienced tax professionals with expertise with pass-through tax issues. The IRS leadership commitment, personal outreach, and recruiting efforts going into this hiring initiative are all unprecedented. In addition to the initiatives described above, the IRS has recently significantly enhanced required reporting for partnerships. For example, for the 2019 taxable year, partnerships were required to report negative tax capital accounts, and beginning in the 2020 taxable year, partnerships are required to report all partners’ tax capital accounts. New enhanced reporting is now required with respect to Section 704(c) built-in gains and losses, certain information with respect to a sale or exchange of a partnership interest, as well as many new items relating to new provisions enacted in the Tax Cuts & Jobs Act (TCJA). In addition, questions have been added to the forms regarding disguised sales and transfers of partnership interests that may have been subject to new Section 864(c) (regarding transfers from foreign partners), among other questions.

https://news.bloombergtax.com/daily-tax-report/irs-partnership-enforcement-ramps-up