George Hani was quoted regarding the need for further guidance on the new partnership audit regime from the Internal Revenue Service (IRS), particularly in respect to the partnership representative designation. The partnership representative has a great deal of responsibility, Hani said, adding that the rules are set up so they have "sole authority" to act on behalf of the partnership, so certain protections may be necessary in planning. "You'd certainly want to think of indemnities, standard of care, and things of that nature you'd want to build into that partnership agreement. The government will look at the partnership rep as the decision-maker but that doesn't mean the partnership can't restrain or control the representative," he said. Until more guidance is issued, partnerships should look at major decisions a partnership representative makes, including agreeing to adjustments, deciding whether to go to court over an audit, and changing partnership agreements to balance out the power between the partnership representative and other partners, Hani said.