Thursday, October 1, 2015
Employment Tax Audit Procedures
The IRS issued a
memorandum to examiners in the Small Business/Self-Employed (SB/SE) division
providing updated guidance on their responsibilities for checking that returns
were filed (filing checks) and the scope of all employment tax examinations.
The memorandum amends Internal Revenue Manual (IRM) 4.23.3.7.4 (titled
"Scope of Employment Tax Examination"), and the new guidance is to be
applied by examiners immediately. The memorandum is available at: http://www.irs.gov/pub/foia/ig/spder/SBSE-04-0915-0058.pdf.
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