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 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."
  • ISBN10 1304134024
  • ISBN13 9781304134028
  • Publish Date 13 June 2013
  • Publish Status Active
  • Publish Country GB
  • Imprint Lulu.com
  • Format Paperback
  • Pages 40
  • Language English