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Tax Audit - Trucking Industry Edition Ebook

Trucking Industry

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E-book Category: Business, Law
E-book Title: Tax Audit - Trucking Industry Edition
Book Description: TABLE OF CONTENTS

CHAPTER 1 -- INTRODUCTION
Purpose and Nature of the Information in This Report 1-1
Scope of Industry Audited 1-1
Illustration of the Related Transportation Industries 1-2
Corporate Issues 1-3

CHAPTER 2 -- GENERAL BACKGROUND INFORMATION
General 2-1
Government Regulation 2-1
Effect of Deregulation 2-2
Federal Agencies 2-3
Interstate Commerce Commission (ICC) 2-3
U.S. Customs 2-3
Department of Transportation (DOT) 2-3
Federal Maritime Commission (FMC) 2-4
State Agencies 2-4
Public Utilities Commission (PUC) 2-4
Department of Motor Vehicles (DMV) 2-4
Effect of Government Regulation on Audit 2-4

CHAPTER 3 -- PLANNING THE AUDIT
Introduction 3-1
Pre-Audit Planning 3-1
Related Party Transactions 3-3
Information Document Requests 3-5
Initial Interview 3-6
Site of the Examination 3-6
Tour of the Business Premises 3-6
Initial Interview Questions 3-7

CHAPTER 4 -- OPERATIONS AND ACCOUNTING RECORDS
Common Carriers 4-1
Operating Authority 4-1
Tariffs 4-1
Contract Carriers 4-2
Accounting Records 4-2
Accounting or Transactional Cycle 4-3
Sources of Revenue 4-5
Unreported Income 4-6
Expenses 4-9
Schedule 4-13
Payables 4-15
Other Liabilities 4-15
Petroleum Carriers 4-16
Accounting Records 4-17
Income 4-18
Expenses 4-20
Labor Leasing Companies 4-21
Accounting Records 4-21
Income 4-21
Expenses 4-22
Leased Employees 4-22
Independent Contractors 4-25
Types of Independent Contractors 4-26
Operating Authority 4-26
Selection of Subhauler Returns for Audit 4-26
Accounting Records 4-29
Income 4-29
Expenses 4-30
Multiple Owner-Operators Using the Same DBA 4-33
Shipper's Agents 4-34
Agent - Principal Relationship 4-34
Accounting Records 4-34
Income 4-35
Railroad Rebates 4-35
Expenses 4-35
Insurance 4-36
Trade Associations 4-36
Trade Publications 4-36
Freight Forwarders 4-37
Types of Freight Forwarders 4-37
Types of Shipments 4-39
Accounting Records 4-40
Income 4-40
Gain or Loss on Foreign Currency Transactions 4-41
Insurance Premiums 4-42
Expenses 4-42
International Issues 4-43
Trade Associations 4-45
Trade Publications 4-45
Customhouse Brokers 4-45
Licensing Requirements 4-46
Income 4-46
Transactional Analysis 4-46
Expenses 4-48
Insurance 4-49
Penalties 4-49
Trade Publications 4-49
Trade Associations 4-49

CHAPTER 5 -- EMPLOYMENT TAXES
General 5-1
Employee or Independent Contractor 5-1
Classification as an Employee 5-3
Common Law Factors 5-4
Porthaulers 5-6
Casual Labor 5-6
Audit Techniques 5-7
Other Employment Tax Adjustments 5-8

CHAPTER 6 -- EXCISE TAXES
Introduction 6-1
Heavy Vehicle Use Tax (Form 2290) 6-1
Audit Techniques 6-2
Quarterly Federal Excise Tax (Form 720) 6-4
Fuel Tax 6-5
Audit Technique 6-6
Retail Taxes 6-6
Audit Techniques 6-6
Other Excise Tax 6-7

CHAPTER 7 -- PENALTIES
Information Return Penalties 7-1
IRC Section 6721 - Failure to File Correct Information Returns 7-1
IRC Section 6722 - Failure to Furnish Correct Payee Statements 7-1
Back-up Withholding 7-2
Audit Technique 7-4

GLOSSARY
Terminology G-1
Abbreviations G-9

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