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21 results for "IR Project"
The Port Project Examination: IRS Audit Techniques Guide By Internal Revenue Service
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The Port Project Examination Audit Techniques Guide is the product of Group 1304 in the Houston District of the IRS. As of December 1992, the group had explored, evaluated, and examined various... More > related industries of the Port of Houston for a year. This information package represents a summary of their findings. This package is by no means all inclusive, but is meant to assist the examiner in audits of industries which are related to coastal and inland waterways. We thank William R. Pfeil, Shipping Industry Specialist, for his assistance.< Less
Lawsuits Awards and Settlements: IRS Audit Technique Guide By Internal Revenue Service
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The information and techniques presented in this guide for lawsuit settlement examinations were developed during a project in Alabama, which began with media coverage of relevant tax issues. Analyses... More > of newspaper articles revealed that numerous lawsuits were being resolved in the state either by verdict or settlement for substantial amounts. As a result, a separate project relating only to lawsuit verdicts and settlements was initiated and approved. Early results of the project revealed that the vast majority of these lawsuit verdicts and settlements were escaping taxation. Virtually none of the payments were reported on Forms 1099. For this reason, it has been easy for these payments to fall through the gap of unreported income.< Less
Mobile Food Vendors: IRS Audit Techniques Guide By Internal Revenue Service
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All of the initial returns comprising this industry study were selected with the focus on two types of food vendors: 1. Food Catering Trucks 2. Espresso Carts. As media attention touted the potential... More > profitability of these businesses, it was observed that many street corner operations were operating at high volumes, principally in cash, and with little or no forms of internal controls. Recognizing the potential for income underreporting, projects were initiated to identify issues, determine the levels of compliance, and to developing audit techniques to assist examiners in future examinations. This guide contains a considerable amount of data and estimates which resulted from the projects conducted. Please keep in mind that the validity of this information may need to be refined and adjusted for such factors as product mix, selling prices, costs, methods of operation, etc. based on geography, demographics, the evolution of the industry, and the mere passage of time.< 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
Bail Bond Industry: IRS Audit Techniques Guide By Internal Revenue Service
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Noncompliance in the bail bond industry was initially identified in a project conducted by one of our districts through the Examination function. There appeared to be a relatively high incidence of... More > nonfilers, and of those returns audited, there was often a lack of adequate books and records to support income and expenses claimed. The first indication that there was noncompliance in filing returns was observed by checking the filing records of persons advertising in the phone books. Of the names checked, almost a third were nonfilers. Two primary issues were identified during a preliminary study consisting of the examination of the returns of 12 bail bond agents. Unreported income and the deduction of payments into the agents' reserve accounts (commonly called Build Up Funds or BUF accounts) were the two prevalent issues. Also, personal expenses were frequently being deducted as business expenses.< Less
Pizza Restaurant: IRS Audit Techniques Guide By Internal Revenue Service
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A project was conducted by the Providence District on the pizza industry. Because pizza restaurants are basically cash businesses, the potential for skimming exists. The type of entities discussed in... More > this guide are the family owned mom and pop types of establish- ments. The "chain" or "franchise" types of pizza parlors are not addressed in this guide due to the nature of their operations, that is, the close control maintained by the franchise of these establishments does not lend itself to the approaches discussed in this guide. Overall, documentation of income and expenses in this industry has been found to be lacking. In most instances, the cash register tapes are not retained and income is not deposited intact. There is generally little or no documentation to verify the gross receipts reported on the tax return. Purchases are often paid in cash and the purchase invoices are not kept. Employees are often paid in cash, sometimes, in order to avoid the payroll taxes.< Less
New Markets Tax Credit: IRS Audit Technique Guide By Internal Revenue Service
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The New Markets Tax Credit (NMTC) Program, enacted by Congress as part of the Community Renewal Tax Relief Act of 2000, is incorporated as section 45D of the Internal Revenue Code. This Code section... More > permits individual and corporate taxpayers to receive a credit against federal income taxes for making Qualified Equity Investments (QEIs) in qualified community development entities (CDEs). These investments are expected to result in the creation of jobs and material improvement in the lives of residents of low-income communities. Examples of expected projects include financing small businesses, improving community facilities such as daycare centers, and increasing home ownership opportunities. A “low-income community” is defined as any population census tract where the poverty rate for such tract is at least 20% or in the case of a tract not located within a metropolitan area, median family income for such tract does not exceed 80 of statewide median family income...< Less
Low-Income Housing Tax Credit: IRS Audit Techniques Guide By Internal Revenue Service
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This audit techniques guide has been developed to offer the examiner technical support for identifying and developing issues related to IRC section 42 in this area of tax law. The guide consists of... More > chapters covering specific LIHC topics and issues. The chapters are arranged topically, with the various elements of the LIHC being introduced and discussed in the order in which they are generally encountered during the development of a project -- a building block format of terms and mechanics. Exhibits, as applicable, are also included at the end of each chapter. In an effort to provide the examiner with valuable examination tools, several "Pro Forma" documents have been drafted for use specifically in IRC section 42 cases. These include an Information Document Request, Initial Interview Questionnaire, and Revenue Agent Report. These documents appear at the end of the guide.< Less
Project Tadpole By Sage McGall
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What are Barack Obama's ties to high-power socialists? Benghazi? Is he a natural-born citizen of the United States? Can glaring inconsistencies in his life narrative be rationally explained? Will the... More > release of puzzling PROJECT TADPOLE documents resolve these questions with finality, or be dismissed as conspiracy fodder by the media establishment? Who do YOU believe? NOTE: Document is Vigenere-encrypted. For advanced analysts only. This material is provided "as is" without warranty of any kind. The author does not warrant, guarantee, or make any representations regarding the reliability, authenticity, or accuracy of this content. "For entertainment purposes only."< Less
City of Cologne By El Guisante Verde Project
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English/Spanish text Español/Inglés This little book about the German city of cologne, is a brief look of the town, made from my own experience, so, it isn’t a common tourist... More > guide. I would like that you think, “I couldn’t wait to go to Cologne,” when you’ll read these pages. __________________________________________________ Este pequeño libro sobre la ciudad alemana de Colonia, es una breve introducción a la ciudad, realizada desde mi propia experiencia, por lo que no es una guia turística al uso. Lo que me gustaría conseguir es que al terminar de leer estas páginas pienses: "Estoy deseando ir a Colonia".< Less