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Auto Body and Repair Industry: IRS Audit Techniques Guide By Internal Revenue Service
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This guide was developed by members of the Market Segment Speciality Program in Los Angeles to familiarize agents with some of the practices prevalent within the auto body and repair industry and... More > share information on issues encountered during the study of this business segment. All of the examinations included in this study were conducted in the Los Angeles basin and commentary reflects this location. State laws and local ordinances in other areas will differ, particularly in the areas of emissions and certification controls, sales tax applicability, and state tax reporting. Bird dog fees, towing, and dealer incentive payments may also be regulated. It is, therefore, important for the examiner to become familiar with local restrictions and compare them to those in the Los Angeles area when evaluating the material presented.< Less

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