1 / 8

Federal, State, and Local Governments

Federal, State, and Local Governments. IRS Hot Topics/Audit Issues. wallace.l.reimold@irs.gov. The Audit Process. Audits selected by our Compliance and Program Management group (CPM) in Austin, TX On-Site vs. Correspondence Audits Opening Interview & Review of Records

virginar
Download Presentation

Federal, State, and Local Governments

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript

  1. Federal, State, and Local Governments IRS Hot Topics/Audit Issues wallace.l.reimold@irs.gov

  2. The Audit Process • Audits selected by our Compliance and Program Management group (CPM) in Austin, TX • On-Site vs. Correspondence Audits • Opening Interview & Review of Records • Agreement Forms & Closing Agreements

  3. County Audits • Treatment of Election Workers (IRS Revenue Ruling 2000-6) • Elected and Appointed Officials • Medical Examiner/Coroner • Board Members (Revenue Ruling 61-113) • Constables (Revenue Ruling 66-52)

  4. City/Municipal Audits • Employer Provided Vehicles • Elected and Appointed Officials • Judges • Municipally Owned Gyms • Moving Expense Reimbursements (Publication 521)

  5. School Districts/Boards of Education • Employee vs. Independent Contractor • PT/Seasonal Workers (Coaches, Band, Summer Work) • Administrative Assistants/Special Ed. Assistants • Interventionists • Rehired Annuitants

  6. Utility Districts • Employer Provided Vehicles • Clothing Allowance/Reimbursement • Spousal Travel • Employee Discounts

  7. Voluntary Classification Settlement Program • Partial relief from federal employment taxes with reclassification: • Certain eligibility requirements apply • Form 8952, Closing Agreement • See Announcement 2012-45 • www.irs.gov “Voluntary Classification Settlement Program”

  8. Department of the Treasury Internal Revenue Service www.IRS.gov Thank you! www.IRS.gov

More Related