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Retail Industry ATG - Chapter 3: Examination Techniques for Specific Industries

NOTE: 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.

Chapter 2 / Table of Contents / Chapter 4
Tax Code, Regulations and Official Guidance Search

Chapter 3: Examination Techniques for Specific Industries

Electronic Business Online Retail

Introduction
Initial Interview Questions
Information Document Request
Income
Cost of Goods Sold
Expenses
- Potential Tax Issues
Web Sites for Assistance
Glossary

Video/DVD Rental Business

Introduction
Income
Cost of Goods Sold
Expenses
Glossary

Gasoline Service Stations

Introduction
Initial Interview Questions
Income
- Potential sources of additional income
Expenses
Web Sites
Glossary
Statistics

Independent Automobile Dealerships

Introduction
Initial Interview Questions
Books and Records
Income
Cost of Goods Sold
Purchases
Expenses
- Related Finance Company
- Non-prime or Sub-prime Finance Contract
- Other Issues
Web Sites
Glossary
Statistics

Direct Sellers

Introduction
Income
Expenses
- Start up Expenses
- IRC 195
- Inventory
- Cost of Goods Sold
Partnership v. Sole Proprietorship
Employee v. Independent Contractor
Profit v. Not-For-Profit Issue
Nine Factors and Analysis
Examination Practices
Web Sites for Assistance
Code, Regulations, Revenue Ruling and Court Cases

Auto Body/Repair

Introduction
Description of Auto Body Repair Process
Initial Interview
Tour of Business
Books and Records
Income
Categories of Charges
Other Income Sources
Indications of Underreporting
Other Income Issues
Cost of Sales
Expenses
Glossary

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Page Last Reviewed or Updated: 2012-08-14