In Field Attorney Advice 20145001F, the IRS concluded that the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA), P.L. 97-248, does not apply to employment tax or worker classification examinations; therefore, agents do not need to follow TEFRA’s partnership unified audit provisions procedures in examinations of employment tax deficiencies or worker classification issues for persons otherwise subject to TEFRA procedures with respect to income tax deficiencies.
SPONSORED REPORT
Tax reform changes are now in effect
With all the recent tax law changes, this year it’s more important than ever to make sure your clients’ tax situations are squared away before year end. This report provides necessary guidance to ensure 2019 starts without a hitch.
PODCAST
Using drones to enhance audits
Hermann Sidhu, CPA, global assurance digital leader at EY, walks us through EY’s exciting new project to use drones to help audit large warehouses and outdoor inventories.
From The Tax Adviser
From CPA Insider