This is the property of the Daily Journal Corporation and fully protected by copyright. It is made available only to Daily Journal subscribers for personal or collaborative purposes and may not be distributed, reproduced, modified, stored or transferred without written permission. Please click "Reprint" to order presentation-ready copies to distribute to clients or use in commercial marketing materials or for permission to post on a website. and copyright (showing year of publication) at the bottom.
Subscribe to the Daily Journal for access to Daily Appellate Reports, Verdicts, Judicial Profiles and more...

Tax

Jan. 20, 2001

Audit Overhaul

Historically, Internal Revenue Service examiners were assigned to audit taxpayers in many different industries. On one day, an examiner may have audited a grocery store, and on the following day, the examiner may have audited a computer retailer or a medical doctor. As a result, experience gained in one audit did not significantly enhance the examiner's ability to conduct other audits.

        By Charles P. Rettig
        
        Historically, Internal Revenue Service examiners were assigned to audit taxpayers in many different industries. On one day, an examiner may have audited a grocery store, and on the following day, the examiner may have audited a computer retailer or a medical doctor. As a result, experience gain...

To continue reading, please subscribe.
For only $95 a month (the price of 2 article purchases)
Receive unlimited article access and full access to our archives,
Daily Appellate Report, award winning columns, and our
Verdicts and Settlements.
Or
$795 for an entire year!

Or access this article for $45
(Purchase provides 7-day access to this article. Printing, posting or downloading is not allowed.)

Already a subscriber?

Enewsletter Sign-up