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103 results for "Audition Technique"
Drywallers: IRS Audit Techniques Guide By Internal Revenue Service
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This audit technique guide is a supplement to the MSSP Construction Industry Guide. This guide addresses drywallers in their usual capacity of doing work as subcontractors and explains construction... More > audit techniques in this context. Examiners should be familiar with the items shown in the Table of Contents of the MSSP Construction Industry Guide. Items that pertain to drywallers, such as employment tax issues, the cash to accrual accounting change issue are referenced therein. A familiarity with other items on the MSSP Construction Industry Guide Table of Contents is recommended so that examiners can identify and develop issues outside of the scope of this guide. This guide addresses specific aspects of the drywall contractor's business to provide a starting point for conducting audits of drywall contractors. This guide incorporates material from Internal Revenue Manual (IRM) 4231, Chapter 670 "Examination Techniques Peculiar to Small Businesses."< Less
Mortuaries: IRS Audit Techniques Guide By Internal Revenue Service
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This guide addresses the mortuary and the cemetery businesses as separate entities, although a single business enterprise may be involved in the mortuary as well as the cemetery business. The... More > mortuary business is that which entails the preparation of the human remains for interment and the orchestration of the funeral. The cemetery business is that of providing the final resting place for the remains. Each section covered attempts first to familiarize the agent with the general structure and operation of each part of the industry and then offers discussion and audit suggestions on particular issues relating to them.< Less
Attorneys: IRS Audit Technique Guide By Internal Revenue Service
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The right to practice law as an attorney is contingent on being admitted by a state and/or federal bar. These requirements differ from state to state. Typically, a law degree from an accredited law... More > school is required to sit for the State Bar examination. On passing any required examinations and satisfying any other requirements, such as a background check or committee review on character and fitness, the applicant is licensed to practice law. Some courts have additional requirements an attorney must satisfy in order to appear before them. For example, practice before the U.S. Supreme Court requires an attorney to have been admitted to practice in the highest court of a State, Commonwealth, Territory or Possession, or the District of Columbia for a period of at least three years immediately before the date of application; must not have been the subject of any adverse disciplinary action pronounced or in effect during that 3-year period; and must appear to the Court to be of good moral and professional...< Less
Fishing: IRS Audit Techniques Guide By Internal Revenue Service
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A fishing business is defined as the conduct of commercial fishing via definitions detailed in the Magnuson-Stevens Fishery Conservation and Management Reauthorization Act of 2006, 16 U.S.C.... More > §§ 1801-1884 (2011) ("Sustainable Fisheries Act"). Commercial fishing is fishing in which the fish harvested is entered into commerce through sale, barter or trade. Fishing income is defined as income from catching, taking or harvesting of fish (this includes all forms of aquatic life). The National Oceanic and Atmospheric Administration’s National Marine Fisheries Service (NMFS), a division of the Department of Commerce, is the federal agency responsible for the management, conservation and protection of living marine resources within the U. S. Exclusive Economic Zone (water three to 200 miles offshore). Its six Regional Offices and eight Regional Fishery Management Councils have oversight of fishing activities and compliance with fisheries regulations.< Less
Ministers: IRS Audit Techniques Guide By Internal Revenue Service
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The first issue that must be determined is whether the minister is an employee or an independent contractor. This is primarily a factual question. Professional & Executive Leasing, Inc. v.... More > Commissioner, 862 F.2d 751, 753 (9th Cir. 1988; James v. Commissioner, 25 T.C. 1296, 1300 (1956); Hand v. Commissioner, 16 T.C. 1410 (1951). The distinction between an employee and an independent contractor in this context must be made on common law grounds. United States v. Webb, Inc., 397 U.S. 179, 183 (1970). See also IRC section 3121(d)(2); Treas. Reg. sections 31.3121(d)-1(c) and 31.3401(c)-1. In determining whether a worker is an employee, "employer control over the manner in which the work is performed, ‘either actual or the right to it, is the basic test.’" General Investment Corp. v. United States, 823 F.2d 337, 341 (9th cir. 1987, (quoting Air Terminal Cab, Inc. v. United States, 478 F.2d 575, 579 (8th Cir.), cert. denied, 414 U.S. 909 (1973)).< Less
Farmers: IRS Audit Techniques Guide By Internal Revenue Service
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This guide has been written to provide you with a general understanding of the farming operation. It is important to have an understanding of the various facets of a farm operation in order to adapt... More > auditing techniques to different situations. Agriculture continues to be the major industry in many states. CAUTION: Agriculture is subject to both economic and weather fluxuations. Production and yeild differences may exist between different areas of the country or even within a state. Examiners need to be conscious of these elements that may affect the examination. There are several reasons why farming might lend itself to underreporting income. Some of these reasons are: 1. Most income is received from non-information return sources. 2. Crops are not sold on a daily basis. 3. Books may be very elementary (e.g., a single entry system). 4. There may be a lack of internal control since the farmer is responsible for receiving, recording and depositing all income. 5. There may be no internal controls...< Less
Partnerships: IRS Audit Techniques Guide By Internal Revenue Service
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This Guide is designed to assist examiners in classifying and examining partnership returns. The focus is on issues that fall within sections 701 through 761 of the Code (Subchapter K). Subchapter K... More > deals primarily with the formation, operation, and termination of partnerships. Many issues arise during the initial or final year of the partnership. If your return relates to an operating business (as opposed to rentals), you should also look for an MSSP Guide for that type of business. The Tax Equity and Fiscal Responsibility Act of 1982 created the “TEFRA Entity.” Returns qualifying as TEFRA Partnerships and their partners are subject to these “unified procedures” which are contained in IRC sections 6221-6234. The procedures are briefly explained in Chapter 13.< Less
Veterinary: IRS Audit Technique Guide By Internal Revenue Service
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Veterinary practices are part of the health care industry. Preparation of this ATG included consideration of the Los Angeles District information package entitled “Healthcare Industry.”... More > The package was useful because medical procedures, record maintenance, terminology, and audit issues are similar.< Less
Reforestation Industry: IRS Audit Techniques Guide By Internal Revenue Service
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This report is a culmination of the results of the work performed by a team of individuals from Examination, Collection, and the State of Oregon Revenue Department. The primary objective of this... More > group was to evaluate compliance within a specific group of taxpayers and to develop an industry/project report to be used as a reference tool by State and Federal examiners. A team audit approach was used to maximize audit resources and develop communication lines between the State of Oregon Revenue Department, the Examination Division, and the Collection Division of the Internal Revenue Service. The team consisted of four revenue agents from Examination, one revenue officer examiner from Collection, one tax auditor from Examination, one revenue agent from the State of Oregon, and an audit accounting aide from Examination. The audit techniques presented in this report were used by the examiners and have been found to be useful within this industry. The basic goals of the members of this team are outlined below:< Less
Child Care Provider: IRS Audit Technique Guide By Internal Revenue Service
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This Audit Techniques Guide (ATG) will provide information to enable examiners to effectively audit issues pertaining to child care providers. The ATG will: •Provide background information... More > •Identify frequent and/or unique issues •Provide examination techniques •Supply applicable law< Less