The IRS accepts most federal employment tax returns as filed. However, some returns are examined to determine if wages, tips, compensation, credits, and taxes are reported accurately. The publication discusses general rules and procedures that the IRS follows when examining employment tax returns. It explains what happens before, during, and after an examination, as well as appeal procedures and special procedures dealing with tips and worker classification issues. (IRS Publication 5146, Employment Tax Returns: Examination and Appeal Rights (Rev. 9-2015).)
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