The IRS released a new audit techniques guide for the research tax credit. This new audit guide explains how IRS revenue agents are to conduct audits of research tax credits. This audit guide supplements the prior audit techniques guide released by the IRS approximately three years ago. This new audit guide can be found on [...]
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This tax refund case is before the Court on the United States of America’s (the “IRS’s”) claim for the recovery of a refund erroneously paid to defendants Arthur and Dorothy McFerrin. Pending before the Court are the IRS’s Motion for Summary Judgment (the “Motion”) [Doc. # 14] [1] and Defendants Arthur and Dorothy McFerrins’ Cross-Motion [...]
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Posted in R&D Tax Credit Court Cases • Comments Off
LMSB-04-0508-030 May 2008 Internal Revenue Service Large and Mid Size Business Division (LMSB) Pre Filing and Technical Guidance (LMSB:PFTG) 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 [...]
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Tags: research tax credit
Posted in R&D Tax Credit IRS Publications • Comments Off