IRS Agents Use Methods of Proof | Foodman CPAs & Advisors
To embed, copy and paste the code into your website or blog: The IRS has tools inside of its Internal Revenue Manual (“IRM”) available to its agents for determining a Taxpayer’s taxable income as well as documenting its adjustments and corrections through what it calls “Methods of Proof”. The IRM describes seven Methods of Proof for use by its agents who are pursuing its civil or criminal investigations. The IRS encourages its agents to use one or more Methods of Proof during Taxpayer examinations and investigations. The preferred Method of Proof for proving unreported or u...
Source: jdsupra.com