Many entities treated as partnerships are now under attack. The IRS claims they have incorrectly treated their owners as "limited partners," allowing them to escape SECA taxes on their distributive shares. The partnerships base their position on a law enacted in 1977, which Congress or the IRS has never updated. The broad scope of the "limited partner" exception, coupled with governmental inaction for five decades and the IRS's recent Compliance Campaign, has led to chaos. This presentation chronicles the major events over the years, the critical tax authorities, and the current Tax Court cases addressing the limited partner exception.