i would like to invite comments, and i post with the knowledge that i may not be entirely correct.If a partnership can not, or does not elect out , the general rule is that that the partnership will bear the burden of an audit.audit.This has the effect of causing current partners to pay for prior year's audit as a general rule..Alternatively1) a partnership has 45 days after being notified of the audit change to elect to amend k-1s to its partners. The partners then pick up the change. and amend their return for the review year - the push out method2) The partnership can pass out to a prior partner " a review year partner" their share the balance due assess to the partnership. Their by no amended return for that partner, they just pay money. "the pull in method"If i am correct, can a partnership specifically allocate a partial amount of the assessment to " prior partners" and then pay the difference.Thereby dividing the burden between current partners and prior partners.Any comments more than appreciated.