Tax Audit - Scrap Metal Industry Edition Ebook

TABLE OF CONTENTS

• Unreasonable Compensation 3-5
• Types of Scrap Metal 1-4
• Types of Cases 2-16
• Traffic Tickets and Fines 3-5
• Special Rules for Long-Term Contracts 3-5
• Sellers of Scrap Metal 2-16
• Purchasers of Scrap Metal 2-1
• Pre-Audit Steps 2-6
• Pre-Audit Steps 2-19
• Penalties 4-1
• Penalties
• Operations of Purchaser 2-1
• Major Issues 2-3
• Major Issues 2-17
• Loans to Shareholders 3-4
• Inventory/IRC Section 263A 3-4
• Interview Questions 2-8
• Interview Questions 2-22
• Information Document Request 2-7
• Information Document Request 2-21
• General Background Information 1-1
• Failure to File Form 8300 4-3
• Excise Tax 3-3
• Examination Techniques
• Employment Tax 3-2
• Earned Income Tax Credit 3-2
• Double Deduction of Expenses 3-2
• Development Process 2-26
• Development Process 2-12
• Criminal Referrals 4-2
• Coordination with Other Functions 5-1
• Coordination with Industry Groups 5-3
• Compliance Strategies
• Compliance Letter 5-3
• Compliance Issues 1-5
• Common Industry Issues (Purchasers & Sellers)
• Civil Penalties 4-1
• Built-In Gains--S Corporations 3-1
• Accumulated Earnings 3-1