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The proposed regulations provide administrative rules for partnerships including procedures for electing out of the centralized audit regime, filing administrative adjustment requests, and the determination of amounts owed by the partnership or its partners related adjustments that arise out of an examination of a partnership. The proposed regulations also address the scope of the centralized audit regime and provide definitions and special rules that govern its application. The regulations affect partnerships for taxable years beginning after December 31, 2017, and any partnerships that elect into the application of the partnership audit regime pursuant to Treas. Reg. 301.9100-22T for taxable years beginning after November 2, 2015, and before January 1, 2018.