superior to the down the street. With an adequate understanding of the repair process, the documentation reviewed during the audit may be easier to interpret.

The above listed considerations and issues are only a few of the many that may arise with a good tour of the business. The important point here is to emphasize that the examiner should be alert to potential issues and conflicts with the taxpayer's statements.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3-5

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