Attorneys Audit Technique Guide
NOTE: This document is not an official pronouncement of the law or the position of the Service and cannot be used, cited, or relied upon as such. This guide is current through the publication date. Since changes may have occurred after the publication date that would affect the accuracy of this document, no guarantees are made concerning the technical accuracy after the publication date.
Revision Date - March 2011
Table of Contents
Chapter 1 Overview of Attorney Returns
- Introduction
- RecordKeeping
- Bank Accounts
- Other Revenue Sources
- Client-Related Expenses
- Attorney-Client Privilege
- Information Reports
- Summary
- Exhibit 1-2 Attorney-Client Privilege
- Pre-Contact Analysis
- Information Document Requests
- Initial Interview
- Exhibit 2-1, Sample Information Document Request (IDR)
- Exhibit 2-2 Bank Document Request List
- Exhibit 2-3 Interview
- Gross Income
- Expenses
- Employed Versus Independent Contractor Issue
- Corporate Officer is an Employee
- 1099 Issues
- Form 8300 Issue
- Related Entities/Taxpayers
- Personal Service Corporation Accounting Periods and Tax Computations
- Exhibit 3-1 Client Costs and Advances
- Exhibit 3-2
- Exhibit 3-3 20 Common-Law Factors/Rev Rul 87-41
Page Last Reviewed or Updated: 12-Dec-2012
