Tax Planning Resources

IRS Audit Techniques Guides

The Audit Techniques Guides (ATGs) are intended to aid IRS examiners in conducting audits by providing insights into industry-specific issues and accounting practices. Although the primary audience for these guides is IRS employees, they can also be valuable resources for small business owners and tax professionals who are preparing tax returns. The ATGs outline examination techniques that are tailored to specific industries, covering both common and unique issues, business practices, and terminology. Additionally, the guides offer guidance on income examination, interview strategies, and evidence evaluation, which may be helpful for business and tax planning purposes. A brief video is available to provide more information on the usefulness of these guides. The ATGs are accessible in both Adobe PDF and webpage formats, but Acrobat Reader is required to view the PDF versions. Go to the IRS ATG guides. 

California Department of Tax and Fee Administration – Bars & Restaurants

This tax guide section is for auditors to learn about how to audit bars, restaurants, and similar establishments. It will help them apply the right techniques to check for taxes owed. Sales at these places are often taxable, so the auditor needs to check the records and make sure they are accurate. Even though some places sell both food and drinks, the auditor needs to separate the two activities and review them separately. It’s important for the auditor to think independently and keep good records to support their findings. Download a PDF of this tax guide. 

State Taxing Authorities

Aside from federal taxes, states impose various taxes on their residents and businesses. These taxes come in different forms such as income taxes, property taxes, sales and use taxes, payroll taxes, and franchise taxes, among others. Tax policies and rates differ between states, with some states not imposing income tax at all. Each state has its own legislative body that determines the tax types and rates, and a designated department or division responsible for tax collection. For instance, California has three separate taxing departments, each with its own website. Additionally, we have included a directory of local insurance contacts as per the request of our visitors. See links to taxing authorities.