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VII.

DEALER TAX WATCH

INDEX OF ARTICLES: JUNE, 1994 - DECEMBER, 2009

PAGE 47

IRS ACTION, AUDIT ACTIVITY, MANUALS & AUDIT TECHNIQUE GUIDES (continued)

IRS ACTION & AUDIT ACTIVITY (continued)

IRS Red Flags for Spotting Abusive Tax Shelters*............................................................September, 2000 ........pg. 23

Some Mid-Year Reflections on IRS Audit Activity & New Standards for Examining Agents .June, 2000..................pg. 19

Mid-Year 1999 Tax Issues Round-Up................................................................................June, 1999..................pg. 12

The IRS Audit Alphabet … Compliance Checks MSSP - ISP - MSU TCMP - DIF - DORA..June, 1995..................pg. 7

More on TCMP and DORA .................................................................... Update on Economic Reality (a/k/a “Financial Status”) Audits .................. Update on Economic Reality (a/k/a “Financial Status”)Audits .................. Lifestyle & “Economic Reality” Audit Questions Raising a Controversy .. Emerging Partnership Issues of Special Interest to Dealers ........................ Checklist Comparison of Dealer Tax Issues................................................ Right From the IRS’ Top MSSP Specialist .................................................

.......................June, 1995..................pg. 22 .......................March, 1996...............pg. 5 .......................June, 1995..................pg. 6 .............. PG ..June, 1995..................pg. 12 .......................March, 1996...............pg. 6 .......................June, 1994..................pg. 5 .......................June, 1994..................pg. 6

IRS AUDIT MANUALS & AUDIT TECHNIQUE GUIDES

Audit Technique Guide (ATG) for Retail Industry

2009 Issuance … Overview of ATG At A Glance ............................. Determining the Cost Basis for Trade-Ins.............................................. Trade-In Valuation and LCM Adjustments............................................ Dealership E-Commerce … IRS Internet Investigative Tools, Questions &

.......................Mid-Year, 2009 .........pg. 41 .......................Mid-Year, 2009 .........pg. 38 .......................Mid-Year, 2009 .........pg. 39 Techniques.....Mid-Year, 2009 .........pg. 42

Audit Technique Guide (ATG) for New Automobile Dealerships

2004 Revision … Overview of ATG At A Glance............................. Vehicle Service Contracts Emphasis - Audit Technique Flowchart . Dealer Agent & Dealer Obligor Programs … Tax Issues & IRS Audit VSCs & Suspect Oversubmit Situations........................................... Possible Income Diversion & Oversubmit Programs .......................

.......................March, 2005...............pg. 7 .......................March, 2005...............pg. 13

Techniques .....March, 2005 ....................... March, 2005

...............pg. 14 ...............pg. 15

.......................March, 2005...............pg. 16

2000 Revision … Overview of ATG At A Glance............................. Related Entities Flowchart: An Example......................................... PORCs & Captive Transactions Exposure........................................ Related Finance Company Checklist ................................................ When PALs Aren’t Friendly............................................................. Initial Interview Questions & Concepts............................................

.......................December, 2000.........pg. 6 .......................December, 2000.........pg. 9 .......................December, 2000.........pg. 14 .............. PG...December, 2000.........pg. 15 .......................December, 2000.........pg. 17 .......................December, 2000.........pg. 19

1993 Revision … Overview of ATG At A Glance............................. IRS “Package Audit” Requirements ................................................. Dealer (Reasonable) Compensation IRS Manual Instructions for Auditing Compensation ................. IRS’ Questionnaire on Compensation ......................................... IRS’ Demo Usage Worksheet...........................................................

.......................June, 1994..................pg. 8 .......................June, 1994..................pg. 19

.......................June, 1994..................pg. 16 .......................June, 1994..................pg. 20 .......................June, 1995..................pg. 21

“Real” Audits...........................................................................................................June, 1995..................pg. 10 IRS Information Document Requests, C Corp. and S Corp. Examples..............June, 1995..................pg. 16

Comments on IRS Document Requests............................................

..................June, 1995..................pg. 20

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