The IRS’ Lawsuits, Awards, and Settlements Audit Techniques Guide

Some time ago, the IRS issued an Audit Techniques Guide on the taxation of lawsuits, awards, and settlements. As many tax practitioners can attest, there are a multitude of tax issues involving any one of these issues. In any event, and although the Audit Technique Guide (“Audit Guide”) is somewhat dated, it is still worth a read to get a quick review of the issues an IRS auditor will focus on when these types of issues have been identified in an IRS examination....
By: Freeman Law

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