Walter Calvert published "Partnership Audit Rules – Maryland Should Adopt the Model Act" in the Winter 2019 issue of the Maryland State Bar Association's Tax Talk. Here is an excerpt:
While the IRS has adopted regulations that provide procedural rules for the audit of partnerships for federal income tax purposes, those procedural rules generally do not apply for state income tax purposes. For state income tax purposes, states typically conform to federal substantive tax law, but that conformity generally does not carry over to state tax procedures.