Transcription of Attorneys Audit Technique Guide - IRS tax forms
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Attorneys Audit Technique Guide - IRS tax forms
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 Page 1 of 52 Table of Contents Chapter 1 - Overview of Attorney Returns .. 3 Introduction .. 3 RecordKeeping .. 4 Bank Accounts .. 5 General Trust Account .. 6 Segregated Trust Account .. 6 Other Revenue Sources .. 7 Client-Related Expenses .. 7 Attorney-Client Privilege .. 8 General Rules .. 8 Fee Arrangements and Client Identity.
8. Register of cases in progress, oftentimes organized by client's name; and 9. Time summary reports, sorted by attorney and by client, listing the time, dates of work, billings and/or charges. Examiners can test the validity of reported income by comparing and reconciling the data provided on the above listed reports. Bank Accounts
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