Building Your Defense - How Contractors Can Use the IRS Playbook to Protect Against Assessments
Transcript of Building Your Defense - How Contractors Can Use the IRS Playbook to Protect Against Assessments
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8/6/2019 Building Your Defense - How Contractors Can Use the IRS Playbook to Protect Against Assessments
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@SKGNKMO [ESP NCICMVC4
Lew Fem~phf~epv Fhm Svc ~lc KPV Zgh{`eeb~e Zpe~cf~ Hohkmv~ Hvvcvvacm~v-
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8/6/2019 Building Your Defense - How Contractors Can Use the IRS Playbook to Protect Against Assessments
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@SKGNKMO [ESP NCICMVC4 LE_ FEM^PHF^EPV FHM SVC^LC KPV ZGH[@EEB ^E ZPE^CF^ HOHKMV^ HVVCVVACM^V-
Km Ah{ e 0::;' ~lc Km~cpmhg Pcycmsc Vcpykfc kvvscn k~vFemv~psf~kem Kmnsv~p{ Hsnk~ ^cflmkxsc Osknc~e lcgz k~v
c|hakmcpv femnsf~ hsnk~v km ~lc femv~psf~kem kmnsv~p{- ^lc
hsnk~ osknc kv hm c|fcggcm~ vespfc e ~lc yhpkesv ~h| psgcv ~lh~
hzzg{ ~e ~levc wle hpc cmohocn km femv~psf~kem- Ihfkmo
ahvvkyc ncfk~v' emc wh{ ~lc cncphg oeycpmacm~ fhm kmfpchvc
pcycmscv kv ~e kmfpchvc hsnk~ hf~kyk~{- Km hf~' ~lc KPV lhv lkpcn
aepc ~lhm 6'3:: mcw hsnk~epv ~e `cc sz k~v c|hakmh~kemv km
~lc {chpv hlchn-
^lc zspzevc e ~lkv wlk~c zhzcp kv ~e ahbc ~levc e {es wle
hpc pcvzemvk`gc ep ~lc ~h| zevk~kemv ~hbcm `{ {esp feazhm{
hwhpc e ~lc le~ kvvscv ~lh~ ~lc KPV kv ~cggkmo k~v c|hakmcpv~e efsv em wlcm ~lc{ femnsf~ hsnk~v- Hpacn wk~l ~lkv
kmepah~kem' {es fhm cmvspc ~lh~ {esp feazhm{ wkgg hyekn
hndsv~acm~v ~lh~ wkgg nphkm {esp fhvl hmn vs`dcf~ {es ~e ycp{
emcpesv zcmhg~kcv hmn km~cpcv~- Hnnk~kemhgg{' {es wkgg `c gcvv
gkbcg{ ~e `c zkfbcn hohkm ep hm c|hakmh~kem' hv ~h|zh{cpv wk~l
hndsv~acm~v e~cm hpc pc!c|hakmcn ep ~lc vhac kvvscv km
gh~cp {chpv-
Ikmhgg{' wk~l ~lc pcxskpcn kazgcacm~h~kem e IHV@ Hffesm~kmo
V~hmnhpnv Fenkfh~kem ^ezkf ?>: ,feaaemg{ bmewm hv IKM >
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@SKGNKMO [ESP NCICMVC4 LE_ FEM^PHF^EPV FHM SVC^LC KPV ZGH[@EEB ^E ZPE^CF^ HOHKMV^ HVVCVVACM^V-
8- HFFESM^KMO AC^LEN KVVSCV
H- Kazpezcp Feazs~h~kem ei ~lc .8: Akggkem Hycphoc
Opevv Pcfckz~v
^lc KPV me~cv ~lh~ ~h|zh{cpv hpc me~ hoopcoh~kmo ~lc opevv
pcfckz~v e hgg pcgh~cn feazhmkcv ep ~lkv feazs~h~kem hmn'
~lcpcepc' hpc kazpezcpg{ cgcf~kmo hm c|caz~' gemo!~cpa ac~len
e hffesm~kmo' vsfl hv ~lc feazgc~cn fem~hf~ ac~len ep fhvl
ac~len' wlcm ~lc zcpfcm~hoc e feazgc~kem ac~len ,ZFA+ kv
pcxskpcn-
H ~h|zh{cp wlevc hmmshg hycphoc opevv pcfckz~v hpc gcvv ~lhm
.8: akggkem ep ~lc ~lpcc {chpv zpkep ~e ~lc {chp km wlkfl ~lc
fem~phf~ kv cm~cpcn km~e necv me~ lhyc ~e svc zcpfcm~hoc e
feazgc~kem hffesm~kmo ep ~h| zspzevcv' `s~ kmv~chn fhm svc
~lc feazgc~cn fem~phf~ ac~len- H ~h|zh{cp `cmc~v pea svkmo
~lc feazgc~cn fem~phf~ ac~len vkmfc me kmfeac kv pcfeomktcn
sm~kg ~lc zpedcf~ kv feazgc~c-
Lewcycp' ~lc psgcv pcxskpc ~lh~ wlcm feazs~kmo ~lkv .8:
akggkem ~lpcvlegn' ~h|zh{cpv asv~ kmfgsnc me~ emg{ ~lckp ewm
opevv pcfckz~v `s~ hgve ~lc pcfckz~v e hgg ~phncv ep `svkmcvvcv
~lh~ hpc smncp feaaem fem~peg- Iep ~lkv zspzevc' ~we
feazhmkcv ocmcphgg{ hpc smncp feaaem fem~peg k ~lc{ hpc km h
zhpcm~!vs`vknkhp{ pcgh~kemvlkz ep k ~lc{ vlhpc fcp~hkm gcycgv e
feaaem ewmcpvlkz' vsfl hv wlcm ~lc vhac yc ep cwcp
zcpvemv ewm aepc ~lhm 3: zcpfcm~ e `e~l feazhmkcv-
Ikmhgg{' h ~h|zh{cp asv~ fesm~ k~v zpezep~kemh~c vlhpc e ~lc
femv~psf~kem!pcgh~cn opevv pcfckz~v e hm{ zcpvem' ep k~v
zpcncfcvvep' ~lh~ lhv `c~wccm h 3 zcpfcm~ hmn 3: zcpfcm~
km~cpcv~ km ~lc ~h|zh{cp- Km hnnk~kem' h ~h|zh{cp asv~ hoopcoh~c
h zpezep~kemh~c vlhpc e ~lc femv~psf~kem!pcgh~cn opevv pcfckz~v
e hm{ zcpvem' ep k~v zpcncfcvvep' km wlkfl ~lc ~h|zh{cp lhv h
yc zcpfcm~ ep opch~cp km~cpcv~-
Iep c|hazgc' k h femv~psf~kem feazhm{ lhykmo h .9':::':::
hycphoc hmmshg yegsac cm~cpv km~e h dekm~ ycm~spc km wlkfl k~
ewmv h >: zcpfcm~ km~cpcv~ hmn ~lc dekm~ ycm~spc zcpepav h
.8':::'::: femv~psf~kem fem~phf~' ~lc hycphoc hmmshg opevv
pcfckz~v h~~pk`s~cn ~e ~lc femv~psf~kem feazhm{ ep zspzevcv e
~lc .8: akggkem opevv pcfckz~v ~cv~ kv .9'>::':::- Lewcycp'
sp~lcp hvvsac ~lh~ ~lc zhp~mcp ~lh~ ewmv ~lc 9: zcpfcm~
km~cpcv~ kv hgve h femv~psf~kem feazhm{ wk~l hycphoc hmmshg
@SKGNKMO [ESP NCICMVC4 LE_ FEM^PHF^EPV FHM SVC^LC KPV ZGH[@EEB ^E ZPE^CF^ HOHKMV^ HVVCVVACM^V-
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8/6/2019 Building Your Defense - How Contractors Can Use the IRS Playbook to Protect Against Assessments
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@SKGNKMO [ESP NCICMVC4 LE_ FEM^PHF^EPV FHM SVC^LC KPV ZGH[@EEB ^E ZPE^CF^ HOHKMV^ HVVCVVACM^V-
opevv pcfckz~v e .0:':::':::- @cfhsvc chfl ycm~spcp kv hzpcncfcvvep ~e ~lc dekm~ ycm~spc' ~lc hycphoc hmmshg opevv
pcfckz~v e ~lc dekm~ ycm~spc ep zspzevcv e ~lc opevv pcfckz~v
~cv~ kv .00'>::'::: h~ ~lc ~kac ~lc fem~phf~ kv cm~cpcn km~e
,8::# e .0:':::'::: zgsv >:# e .9':::':::+- ^lcpcepc'
~lc dekm~ ycm~spc kv me~ cgkok`gc ep ~lc feazgc~cn fem~phf~
ac~len smncp KPF >9:,c+- Me~c ~lh~ ~lc ghpocp fem~phf~epv
opevv pcfckz~v ne me~ h~~pk`s~c ~lpesol ~lc dekm~ ycm~spc ~e ~lc
vahggcp fem~phf~ep-
@- Kazpezcp Feazs~h~kem ei ~lc .3 Akggkem Hycphoc
Hmmshg Opevv Pcfckz~v
F fepzeph~kemv hmn zhp~mcpvlkzv wk~l h F fepzeph~kem zhp~mcp
hpc hggewcn ~e svc ~lc fhvl ac~len e hffesm~kmo k ~lckp
hycphoc hmmshg opevv pcfckz~v ep ~lc zpkep ~lpcc {chpv ne me~
c|fccn .3 akggkem- Zhp~mcpvlkzv hmn V fepzeph~kemv hpc hggewcn
~e svc ~lc fhvl ac~len sm~kg ~lckp hycphoc hmmshg opevv
pcfckz~v ep ~lc zpkep ~lpcc {chpv c|fccn .8: akggkem- ^lc svc e
~lc fhvl ac~len ep mem!gemo!~cpa fem~phf~ k~cav km zhvv!
~lpesol cm~k~kcv wk~l hycphoc opevv pcfckz~v km c|fcvv e .8:
akggkem kv emg{ zcpak~~cn em h hf~v hmn fkpfsav~hmfcv `hvkv
hmn wesgn mccn ~e `c ~lepesolg{ yc~~cn-
^lc KPV me~cv ~lh~ ~h|zh{cpv ah{ kazpezcpg{ `c svkmo ~lc fhvl
ac~len e hffesm~kmo `cfhsvc ~lc{ hpc me~ hoopcoh~kmo ~lc
opevv pcfckz~v e hgg cm~k~kcv smncp feaaem fem~peg' vkakghp ~e
~lc kvvscv me~cn wk~l pcvzcf~ ~e ~lc .8: akggkem opevv pcfckz~v
~cv~ nkvfsvvcn h`eyc-
F- Mc~~kmo Opevv Pcfckz~v iep ~lc .3 Akggkem hmn .8:
Akggkem ^lpcvlegnv
^lc KPV me~cv ~lh~ veac ~h|zh{cpv hpc kazpezcpg{ pcnsfkmo
opevv pcfckz~v wk~l c|zcmvcv e~lcp ~lhm pc~spmv hmn
hggewhmfcv ve ~lh~ emg{ ~lc mc~ haesm~ kv pczep~cn hv opevv
pcfckz~v em ~lc ~h| pc~spm-
Iep c|hazgc' k ~lc ~h|zh{cp `kggv .3':::'::: ep h fem~phf~ `s~
lhv .>':::'::: e fev~v hggefh`gc ~e zcpepakmo ~lh~ fem~phf~
~lc haesm~ e opevv pcfckz~v kv .3':::'::: hmn me~ ~lc opevv
zpe~ e .8':::':::- Hgve' opevv pcfckz~v wesgn me~ kmfgsnc ~lc
fev~ e nkpcf~ ah~cpkhgv ~e `c vszzgkcn `{ h zhp~{ ep wlea ~lc
fem~phf~ kv zcpepacn hmn ~lc fev~ kv me~ kmfgsncn km ~lc
fem~phf~ zpkfc' smgcvv h zpkmfkzhg zspzevc e ~lc hpphmocacm~
whv pcnsfkmo ~lc fem~phf~epv opevv pcfckz~v-
@SKGNKMO [ESP NCICMVC4 LE_ FEM^PHF^EPV FHM SVC^LC KPV ZGH[@EEB ^E ZPE^CF^ HOHKMV^ HVVCVVACM^V-
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8/6/2019 Building Your Defense - How Contractors Can Use the IRS Playbook to Protect Against Assessments
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@SKGNKMO [ESP NCICMVC4 LE_ FEM^PHF^EPV FHM SVC^LC KPV ZGH[@EEB ^E ZPE^CF^ HOHKMV^ HVVCVVACM^V-
N- Pc~hkmhocv
^lc hzzpezpkh~c ~kac ~e pcfeomktc pc~hkmhoc pcfckyh`gcv hv
~h|h`gc kmfeac nczcmnv em ~lc ac~len e hffesm~kmo svcn `{
~lc ~h|zh{cp hv eggewv4
Vkakghpg{' ~lc zpezcp ~kac ~e pcfeomktc pc~hkmhoc zh{h`gcv hv h
ncnsf~kem nczcmnv em ~lc ac~len e hffesm~kmo svcn `{ ~lc
~h|zh{cp hv eggewv4
@SKGNKMO [ESP NCICMVC4 LE_ FEM^PHF^EPV FHM SVC^LC KPV ZGH[@EEB ^E ZPE^CF^ HOHKMV^ HVVCVVACM^V-
Ac~len ei Hffesm~kmo ^kakmo ei Kmfeac Pcfeomk~kem
Fhvl_lcm pcfckycn ep szemfemv~psf~kyc pcfckz~
Hffpshg
^lc chpgkcp e wlcm pcfckycn'chpmcn ep nsc' wlkflcycp
feacv pv~ ! ~lc pc~hkmhocvhpc chpmcn wlcm ~lc hgg cycm~v
~cv~ kv ac~
Feazgc~cn Fem~phf~_lcm ~lc fem~phf~ kv
femvkncpcn feazgc~c
Zcpfcm~hoc e
Feazgc~kem
Kmfgsncn km ~lc fem~phf~ zpkfc
hv ~lc de` zpeopcvvcv
Ac~len ei Hffesm~kmo ^kakmo ei Kmfeac Pcfeomk~kem
Fhvl _lcm ~lc pc~hkmhoc kv zhkn
Hffpshg _lcm hgg cycm~v ~cv~ kv ac~
Feazgc~cn Fem~phf~_lcm ~lc fem~phf~ kv
femvkncpcn feazgc~c
Zcpfcm~hoc e
Feazgc~kem
Kmfgsnh`gc km ~lc fev~!~e!fev~
zcpfcm~hoc e feazgc~kem
feazs~h~kem wlcm ~lc hggcycm~v ~cv~ kv ac~
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8/6/2019 Building Your Defense - How Contractors Can Use the IRS Playbook to Protect Against Assessments
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@SKGNKMO [ESP NCICMVC4 LE_ FEM^PHF^EPV FHM SVC^LC KPV ZGH[@EEB ^E ZPE^CF^ HOHKMV^ HVVCVVACM^V-
^h| Zghmmkmo
Me~c ! ~lcpc hpc ~we cgcf~kemv hyhkgh`gc ~e ~lc fem~phf~ep ~lh~
pcvsg~ km h ncgh{ e pcfeomktkmo pc~hkmhocv hmn ~lsv fesgn lcgz
nccp kmfeac-
8- Hm hffpshg ac~len ~h|zh{cp fhm cgcf~ ~e c|fgsnc pc~hkmhocv
sm~kg imhgg{ kggh`gc smncp ~lc fem~phf~ hv ezzevcn ~e lhykmo
~e pcfeomktc ~lca hv kmfeac hv wepb kv zcp epacn- ^lkv
cgcf~kem fhm `c ahnc em ~lc ipv~ ~h| pc~spm ep `{ igkmo hm
hs~eah~kf femvcm~ Flhmoc km Hffesm~kmo Ac~len em Iepa
6883 hmn pcxscv~kmo ~lc flhmoc- Me~c ~lh~ ~lc KPV wkgg
hgve pcxskpc ~lh~ pcgh~cn pc~hkmhoc zh{h`gcv c pcfeomktcn
hv c|zcmvcv wlcm ~lc hgg cycm~v ~cv~ kv ac~ hmn ~lc{ hpc
hf~shgg{ zh{h`gc-
0- H ~h|zh{cp svkmo ~lc zcpfcm~hoc e feazgc~kem ac~len e
hffesm~kmo fhm cgcf~ ~e c|fgsnc pc~hkmhoc zh{h`gcv pea fev~v
~e nh~c km feazs~kmo ~lc zcpfcm~hoc e feazgc~kem- ^lkv
cgcf~kem fhm `c ahnc em ~lc ipv~ pc~spm ep `{ igkmo hm hnyhmfc
femvcm~ Flhmoc km Hffesm~kmo Ac~len em Iepa 6883-
C- Ncgh{cn @kggkmov Smncp ~lc Hffpshg Ac~len
Smncp ~lc hffpshg ac~len e hffesm~kmo' ~lc ~h|zh{cp ah{
ncgh{ `kggkmov ep v~psf~spc ~lc `kggkmo cm~k~gcacm~ km ~lc
fem~phf~ km hm h~~caz~ ~e nccp ~lc pczep~kmo e opevv pcfckz~v
K~ kv ~lc oeycpmacm~v zevk~kem ~lh~' smncp ~lc hffpshg
ac~len' kmfeac kv pcfeomktcn szem ~lc pv~ cycm~ |kmo ~lc
~h|zh{cpv pkol~ ~e pcfckyc kmfeac smncp ~lc hgg cycm~v ~cv~-
^lc oeycpmacm~ ah{ nc~cpakmc ~lh~ kmfeac kv chpmcn `hvcn
szem wepb zcpepacn ph~lcp ~lhm szem `kggkmo cm~k~gcacm~-
,@ekvc!Fhvfhnc Fepz- y Smk~cn V~h~cv' 36: I-0mn 869?+
@SKGNKMO [ESP NCICMVC4 LE_ FEM^PHF^EPV FHM SVC^LC KPV ZGH[@EEB ^E ZPE^CF^ HOHKMV^ HVVCVVACM^V-
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8/6/2019 Building Your Defense - How Contractors Can Use the IRS Playbook to Protect Against Assessments
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@SKGNKMO [ESP NCICMVC4 LE_ FEM^PHF^EPV FHM SVC^LC KPV ZGH[@EEB ^E ZPE^CF^ HOHKMV^ HVVCVVACM^V-
I- Nc~cpakmkmo Feazgc~kem Smncp ~lc Feazgc~cn
Fem~phf~ Ac~len
h|zh{cpv svkmo ~lc feazgc~cn fem~phf~ ac~len ah{ nccp
feazgc~kmo ~lc fem~phf~ km hm h~~caz~ ~e nccp ~lc pczep~kmo e
opevv zpe~- ^lc ~h| ghw zpeykncv ep h `pkol~ gkmc ~cv~ km
nc~cpakmkmo feazgc~kem- H fem~hf~ kv femvkncpcn ~e `c
feazgc~c szem ~lc chpgkcp e ~lc eggewkmo4
h- ;3 zcpfcm~ e ~lc fem~phf~ fev~v lhyc `ccm kmfsppcn hmn ~lc
fsv~eacp kv svkmo ~lc vs`dcf~ ah~~cp e ~lc fem~phf~ ep k~v
km~cmncn zspzevc2 ep
`- Ikmhg feazgc~kem hmn hffcz~hmfc-
^lc oeycpmacm~ kv kmv~psf~kmo ~lckp hsnk~epv ~e c|hakmc ~lc
{chp!cmn wepb!km!zpefcvv vflcnsgc ep hm{ de`v ~lh~ hpc ;3
zcpfcm~ ep aepc feazgc~c hmn ~e kmycv~koh~c wlc~lcp ~lc{ hpc
feazgc~c ep ~h| zspzevcv-
Km ~lc fhvc e h vs`fem~phf~ep' ~lc fsv~eacp kv femvkncpcn ~e
`c ~lc ocmcphg fem~phf~ep hmn me~ ~lc zpedcf~ ewmcp-
O- Kazpezcp Svc ei ~lc Zcpfcm~hoc ei Feazgc~kem :p
Feazgc~cn Fem~phf~ Ac~len
Km ~lc femv~psf~kem kmnsv~p{' ahm{ ~h|zh{cpv zpeykncfemv~psf~kem ahmhocacm~' cmokmccpkmo' hmn hpflk~cf~sphg
zpecvvkemhg vcpykfcv ~lh~ hpc hm cvvcm~khg zhp~ e ~lc
femv~psf~kem zpefcvv- Lewcycp' ~lcvc fem~phf~v ne me~ acc~
~lc ncmk~kem e h gemo!~cpa femv~psf~kem fem~phf~ kmyegykmo ~lc
`skgnkmo' femv~psf~kem' pcfemv~psf~kem ep pclh`kgk~h~kem e pchg
zpezcp~{- ^lcpcepc' ~h|zh{cpv zcpepakmo ~lcvc ~{zcv e
vcpykfcv fhmme~ pczep~ ~lckp kmfeac smncp hm{ gemo!~cpa
fem~phf~ ac~len vsfl hv feazgc~cn fem~phf~ ep zcpfcm~hoc e
feazgc~kem ac~lenv- ^lc{ fhm emg{ pczep~ kmfeac smncp ~lc
fhvl ep hffpshg ac~lenv e hffesm~kmo' wlkflcycp kv ~lckp
eycphgg ac~len e hffesm~kmo-
Me~c ~lh~ femv~psf~kem ahmhocacm~ fem~phf~v ~lh~ hpc h~!
pkvb mepahgg{ xshgk{ hv femv~psf~kem fem~phf~v hmn hpc cgkok`gc
ep pczep~kmo smncp h zcpakvvk`gc gemo!~cpa fem~phf~ ac~len-
Iep ~lkv zspzevc' h~ pkvb achmv vs`dcf~ ~e ~lc pkvb hmn
gkh`kgk~kcv ocmcphgg{ hvvefkh~cn wk~l ~lc `svkmcvv e `skgnkmo ep
femv~psf~kmo' vsfl hv gkh`kgk~{ ep femv~psf~kem nccf~v-
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8/6/2019 Building Your Defense - How Contractors Can Use the IRS Playbook to Protect Against Assessments
8/19
@SKGNKMO [ESP NCICMVC4 LE_ FEM^PHF^EPV FHM SVC^LC KPV ZGH[@EEB ^E ZPE^CF^ HOHKMV^ HVVCVVACM^V-
L- Ncicppkmo Fev~v Smncp Zcpfcm~hoc ei Feazgc~kem
Ac~len
^lc KPV kmv~psf~v k~v hsnk~epv ~e vchpfl ep fev~v kmfsppcn h~
{chp!cmn ~lh~ hpc me~ pcfepncn- Smpcfepncn fev~v wkgg mepahgg{
pcnsfc ~lc zcpfcm~hoc e feazgc~kem' ~lsv smncpv~h~kmo
kmfeac ~e `c pcfeomktcn-
Hme~lcp kvvsc kv ~lc zpezcp ~h| hffesm~kmo ep ~lc fev~v e
smkmv~hggcn ah~cpkhgv- Fev~v e smkmv~hggcn ah~cpkhgv hpc
eak~~cn pea ~lc msacph~ep km ~lc zcpfcm~hoc e feazgc~kem
fhgfsgh~kem ep ocmcphgg{ hffcz~cn hffesm~kmo zpkmfkzgcv
,OHHZ+- Lewcycp' ep ~h| zspzevcv' nkpcf~ ah~cpkhgv ~lh~ hpc
ncnkfh~cn ~e h zpedcf~' cycm k smkmv~hggcn' asv~ `c ~hbcm km~e
hffesm~ km ~lc nc~cpakmh~kem e ~lc zcpfcm~hoc e feazgc~kem-
Ahm{ vs`fem~phf~epv mn k~ c|zcnkcm~ ~e zspflhvc hgg e ~lc
ah~cpkhgv ep h fem~phf~ sz pem~ hmn ncnkfh~c ~lcvc ~e ~lc
fem~phf~- Smncp ~lkv vfcmhpke' k ~lc vs`fem~phf~ep lhv
zspflhvcn hgg e ~lc ah~cpkhgv hmn me~ kmv~hggcn hm{ e ~lca'
~lcvc ah~cpkhg fev~v hpc kmfgsncn km ~lc msacph~ep e ~lc
zcpfcm~hoc e feazgc~kem fhgfsgh~kem-
^h| Zghmmkmo
8- Vkmfc ocmcphg fem~phf~epv ~{zkfhgg{ nc~cpakmc ~lckpzcpfcm~hoc e feazgc~kem `hvcn em ~e~hg fev~v kmfsppcn ~e
nh~c' wlkfl kmfgsnc vs`fem~phf~ep `kggkmov' ocmcphg
fem~phf~epv vlesgn `c ycp{ vcmvk~kyc ~e `kggkmov pea
vs`fem~phf~epv h~ {chp!cmn- E~cm' vs`fem~phf~epv `kgg
ocmcphg fem~phf~epv haesm~v ~lh~ hpc aepc ~lhm ~lckp hf~shg
zcpfcm~ feazgc~c ! h mc~ eycp`kggkmo-
0- _k~l pcvzcf~ ~e smkmv~hggcn ah~cpkhgv' km epncp ~e hyekn
hffcgcph~kmo kmfeac smncp ~lc ZFA ac~len h~ ep mchp {chp!
cmn' femvkncph~kem vlesgn `c okycm ~e `pkmokmo km ~lc
ah~cpkhgv km chpg{ Dhmshp{ ep bcczkmo ~lca km kmycm~ep{ h~
{chp!cmn hmn me~ hvvkomkmo ~lca ~e h zpedcf~-
K- Hggefh~kem ei Kmnkpcf~ Fev~v
Veac~kacv' ~h|zh{cpv hkg ~e hggefh~c ~lc hzzpezpkh~c kmnkpcf~
fev~v ~e de`v- ^lkv hkgspc ah{ kmfpchvc ep ncfpchvc ~lc
kmfeac ~e `c pczep~cn smncp ~lc ZFA hmn wkgg fpch~c h ghpocp
hndsv~acm~ ep feazgc~cn fem~phf~ svcpv-
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8/6/2019 Building Your Defense - How Contractors Can Use the IRS Playbook to Protect Against Assessments
9/19
@SKGNKMO [ESP NCICMVC4 LE_ FEM^PHF^EPV FHM SVC^LC KPV ZGH[@EEB ^E ZPE^CF^ HOHKMV^ HVVCVVACM^V-
Veac e ~lc feaaem cppepv ahnc `{ ~h|zh{cpv hpc hv eggewv4
Feazgc~cn Fem~phf~ Ac~len
8- _epbcpv feazcmvh~kem fev~v hpc me~ pcxskpcn ~e `c
hggefh~cn `s~ fhm `c ncnsf~cn wlcm kmfsppcn
0- Efcpv feazcmvh~kem kv pcxskpcn ~e `c hggefh~cn k ~lc
vcpykfcv hpc zcpepacn em h zhp~kfsghp gemo ~cpa fem~phf~
6- Emg{ nczpcfkh~kem pczep~cn ep mhmfkhg v~h~cacm~ zspzevcv
kv pcxskpcn ~e `c hggefh~cn ~e fem~phf~v
Zcpfcm~hoc e Feazgc~kem Ac~len
8- Efcpv feazcmvh~kem kv pcxskpcn ~e `c hggefh~cn0- Vcf~kem 8?; c|zcmvkmo haesm~v hpc me~ pcxskpcn ~e `c
hggefh~cn
6- _hpphm~{ fev~v hpc me~ pcxskpcn ~e `c hggefh~cn
>- Pcm~hg e ~lc ~h|zh{cpv hfkgk~kcv kv pcxskpcn ~e `c hggefh~cn
Kmnkpcf~ fev~v fhm `c flhpocn ~e de`v svkmo vzcfkf
kncm~kfh~kem- Lewcycp' nsc ~e ~lc mh~spc e kmnkpcf~ fev~v k~ kv
svshgg{ aepc zphf~kfhg ~e svc h `spncm ph~c ~e hggefh~c kmnkpcf~
fev~v ~e kmnkyknshg de`v- Feaaem `spncm ph~cv kmfgsnc ph~cv
`hvcn em nkpcf~ gh`ep negghpv' nkpcf~ gh`ep lespv' ~e~hg nkpcf~
fev~v' ep hm{ e~lcp `hvkv ~lh~ pcvsg~v km h pchvemh`gc
hggefh~kem e vsfl kmnkpcf~ fev~v-
K~ kv kazep~hm~ ~e me~c ~lh~ h zcpkenkf hndsv~acm~ ~e h `spncm
ph~c ~lh~ acpcg{ pcicf~v fsppcm~ ezcph~kmo femnk~kemv' vsfl hv
kmfpchvcv km hs~eah~kem ep flhmocv km zpkfcv' kv me~ h flhmoc
km hffesm~kmo ac~len- Lewcycp' h flhmoc' vsfl hv kmfpchvkmo
ep ncfpchvkmo ~lc k~cav hggefh~cn ~e de`v' kv h flhmoc km
hffesm~kmo ac~len ~lh~ pcxskpcv zpkep hzzpeyhg `{ ~lc KPV-
D- Kazpezcp Kmfgsvkem ei Fev~v km ~lc ZFA Feazs~h~kemv
^lc zcpfcm~hoc e feazgc~kem kv nc~cpakmcn `{ nkyknkmo fev~v
kmfsppcn ~e nh~c `{ ~e~hg cv~kah~cn fev~v- H ~h|zh{cp akol~
kazpezcpg{ kmfgsnc km ~lc ~e~hg cv~kah~cn fev~ ospc cv~kah~cv
~lh~ hpc eycpv~h~cn' kmfgsnc mem!ncnsf~k`gc fev~v ep kmfgsnc
oshphm~{' whpphm~{ ep hggewhmfcv ep fem~kmocmfkcv ~lh~ vcpyc
~e pcnsfc ~lc zcpfcm~hoc e feazgc~kem fhgfsgh~kem-
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8/6/2019 Building Your Defense - How Contractors Can Use the IRS Playbook to Protect Against Assessments
10/19
@SKGNKMO [ESP NCICMVC4 LE_ FEM^PHF^EPV FHM SVC^LC KPV ZGH[@EEB ^E ZPE^CF^ HOHKMV^ HVVCVVACM^V-
C|hazgc
H@F Fem~phf~epv e`~hkmv h de` ep .8':::'::: hmn cv~kah~cv
k~v ~e~hg fev~v hv eggewv4
Nkpcf~ Ah~cpkhg . 6::':::
Nkpcf~ Gh`ep hmn @spncm 0::':::
Vs`fem~phf~epv 83:':::
E~lcp kmnkpcf~ 8::':::
Fem~kmocmf{ hmn Akvf 8::':::
^e~hg . 0:':::%0:':::%?3:':::| .8':::':::1 .39:':::
^lc KPV hnykvcv k~ hsnk~epv ~e cyhgsh~c ~lc feazevk~kem e ~e~hg
cv~kah~cn ~e~hg fev~v ep ~lc c|kv~cmfc e pcvcpycv hmn
fem~kmocmfkcv hmn mem!ncnsf~k`gc k~cav-
^h| Zghmmkmo
Ne me~ svc wepnv gkbc fem~kmocmf{' cv~kah~cn whpphm~{ ep
hggewhmfc km ~e~hg cv~kah~cn fev~ cv~kah~cv- @c hv vzcfkif
hv zevvk`gc hmn `c zpczhpcn ~e vszzep~ ~lh~ ~lc cv~kah~c
pczpcvcm~v fev~v ~lh~ hpc pchvemh`g{ zpcnkf~cn ~e `c kmfsppcn-
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8/6/2019 Building Your Defense - How Contractors Can Use the IRS Playbook to Protect Against Assessments
11/19
@SKGNKMO [ESP NCICMVC4 LE_ FEM^PHF^EPV FHM SVC^LC KPV ZGH[@EEB ^E ZPE^CF^ HOHKMV^ HVVCVVACM^V-
B- Kazpezcp C|zcmvc Pcfeomk~kem Smncp ~lc Feazgc~cn
Fem~phf~ Ac~len
^lc KPV kv hnykvkmo k~v c|hakmcpv ~e geeb ep vk~sh~kemv wlcpc
~h|zh{cpv hpc kazpezcpg{ hggefh~kmo fev~v pea fem~phf~v ~lh~
hpc v~kgg km zpefcvv ~e feazgc~cn fem~phf~v ~lh~ hffcgcph~cv ~lc
c|zcmvc pcfeomk~kem- K~ kv kmv~psf~kmo ~lcvc c|hakmcpv ~e geeb
h~ de`v wk~l smsvshgg{ gew opevv zpe~ ahpokmv hv hm kmnkfh~kem
~lh~ ~lkv kazpezcp hggefh~kem ah{ `c lhzzcmkmo-
0- KMFEAC KVVSCV
H- Hnyhmfc Zh{acm~v
Ipem~gehn `kggkmo kv h feaaem zphf~kfc km ~lc femv~psf~kem
kmnsv~p{- Ahm{ fem~phf~epv pcxskpc h zcpfcm~hoc e ~lckp cc ~e
`c zhkn km hnyhmfc `cepc hm{ wepb kv zcpepacn km epncp ~e
`s{ ah~cpkhgv mcfcvvhp{ ~e zcpepa ~lc de`- Smncp `e~l ~lc
fhvl hmn hffpshg ac~lenv svkmo ~lc hgg cycm~v ~cv~' hnyhmfc
zh{acm~v hpc pczep~cn km kmfeac wlcm pcfckycn- Lewcycp'
smncp fcp~hkm femnk~kemv' h ~h|zh{cp em ~lc hffpshg ac~len e
hffesm~kmo ah{ cgcf~ ~e nccp ~lc hnyhmfc zh{acm~v ~e ~lc
vs`vcxscm~ {chp- ^lkv psgc kv fem~hkmcn km Pcy- Zpef- 0::>!6>
hmn ~e cgcf~ ~lkv ~pch~acm~ e hnyhmfc zh{acm~v kv hm
hs~eah~kf femvcm~ flhmoc km hffesm~kmo ac~len pcxscv~cn emIepa 6883 ,k ~lc ~h|zh{cp lhv zpcykesvg{ kmfgsncn hnyhmfc
zh{acm~v km kmfeac fsppcm~g{,- K~ kv kazep~hm~ ~e me~c ~lh~
~lcpc kv h mhmfkhg v~h~cacm~ femepak~{ psgc ~lh~ pcxskpcv ~lc
zh{acm~ ~e `c pcfeomktcn km ~lc vhac zcpken k~ kv pcfeomktcn
hv kmfeac ep mhmfkhg v~h~cacm~ zspzevcv ,`s~ me gh~cp ~lhm
~lc {chp vs`vcxscm~ ~e pcfckz~+-
@- Kazpezcp Feazs~h~kem ei ~lc Fem~phf~ Haesm~ Smncp
~lc Zcpfcm~hoc ei Feazgc~kem Ac~len
Emfc ~lc zcpfcm~hoc e feazgc~kem e h gemo!~cpa fem~phf~ lhv
`ccm fhgfsgh~cn' k~ kv hzzgkcn ~e ~lc fem~phf~ zpkfc ~e nc~cpakmc~lc haesm~ e kmfeac ~e `c pczep~cn- ^lc KPV kv hnykvkmo k~v
c|hakmcpv ~e ahbc vspc ~lh~ ~lc fem~phf~ zpkfc kmfgsncv
flhmoc epncpv' pc~hkmhocv' c|zcf~cn `emsvcv' hmn fghka
pcycmsc- K~ kv nkpcf~kmo c|hakmcpv ~e ahbc vspc ~lh~ k hm{
fem~kmocm~ haesm~ kv kmfgsncn km kmfeac ep mhmfkhg
v~h~cacm~ zspzevcv' k~ kv hgve kmfgsncn ep ~h| zspzevcv-
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8/6/2019 Building Your Defense - How Contractors Can Use the IRS Playbook to Protect Against Assessments
12/19
@SKGNKMO [ESP NCICMVC4 LE_ FEM^PHF^EPV FHM SVC^LC KPV ZGH[@EEB ^E ZPE^CF^ HOHKMV^ HVVCVVACM^V-
^lc v~hmnhpn svcn ~e nc~cpakmc wlc~lcp ep me~ h fem~kmocm~
haesm~' vsfl hv h `emsv' kmfcm~kyc zh{acm~ ep hm haesm~ km
nkvzs~c' kv ~e `c kmfgsncn km ~lc fem~phf~ haesm~ kv wlc~lcp ep
me~ ~lc ~h|zh{cp fhm pchvemh`g{ zpcnkf~ ~lh~ ~lc haesm~ wkgg `c
chpmcn' cycm k ~lc hgg cycm~v ~cv~ lhv me~ {c~ `ccm acc~-
Fem~kmocm~ feazcmvh~kem ah{ mccn ~e `c kmfgsncn km ~lc ZFA
fem~phf~ haesm~ veemcp ~lhm k~ kv pcfeomktcn ep OHHZ zspzevcv-
^h| Zghmmkmo
8- Ne me~ zev~ `hghmfc vlcc~ flhmoc epncpv ~e ~lc fem~phf~
haesm~ h~ {chp!cmn-
0- @c vspc ~e zpezcpg{ hvvcvv fem~kmocm~ hmn kmfcm~kyc
feazcmvh~kem haesm~v h~ {chp!cmn hmn k v~kgg fem~kmocm~'
nefsacm~ wl{ hmn c|fgsnc pea ~lc fem~phf~ haesm~-
6- Nem~ epoc~ ~lc 8:# nccpphg ac~len- h|zh{cpv hpc hggewcn
~e ahbc hm cgcf~kem wlcpc`{ me pcycmsc kv pcfeomktcn em h
fem~phf~ sm~kg vsfl ~kac hv ~lc ~e~hg fev~v kmfsppcn cxshg
8:# e ~lc ~e~hg cv~kah~cn fem~phf~ fev~v- ^lkv ac~len kv
hgve hggewcn ep `e~l HA^ hmn geeb!`hfb pczep~kmo-
F- E~lcp Feazcmvh~kem Kmfeac
H fem~phf~ep ah{ pcfckyc hm km~cpcv~ km h zpedcf~ ep lkv ep lcp
vcpykfcv ph~lcp ~lhm ahbkmo hm kmk~khg kmycv~acm~ e fhzk~hg-
^lc KPV kmv~psf~v k~v c|hakmcpv ~e hvb ep hmn pcykcw hgg
zhp~mcpvlkz pc~spmv km wlkfl h fem~phf~ep kv h zhp~mcp hv wcgg
hv hm{ fem~phf~v `c~wccm ~lc ewmcp hmn fem~phf~ep ep
feazcmvh~kem km gkcs e fhvl-
^h| Zghmmkmo
K {es hpc pcfckykmo hm km~cpcv~ km h zpedcf~ hv feazcmvh~kem
ep {esp wepb' ~p{ ~e cmvspc ~lh~ ~lc km~cpcv~ xshgkicv hv hzpei~v km~cpcv~ ,hv ezzevcn ~e h fhzk~hg km~cpcv~+ km epncp ~e
nccp ~lc pcfeomk~kem e kmfeac sm~kg k~ kv chpmcn `{ ~lc
zhp~mcpvlkz- Ihkgspc ~e ne ve fesgn fhsvc ~lc pcfckz~ e ~lc
zhp~mcpvlkz km~cpcv~ ~e `c ~h|cn h~ ~lc ~kac e pcfckz~ hmn me~
hv kmfeac kv chpmcn `{ ~lc zhp~mcpvlkz-
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8/6/2019 Building Your Defense - How Contractors Can Use the IRS Playbook to Protect Against Assessments
13/19
@SKGNKMO [ESP NCICMVC4 LE_ FEM^PHF^EPV FHM SVC^LC KPV ZGH[@EEB ^E ZPE^CF^ HOHKMV^ HVVCVVACM^V-
N- Ncgh{cn @kggkmov
K ~lc fem~phf~ep kv em ~lc fhvl ep hffpshg ac~lenv e
hffesm~kmo' k~ ah{ ncgh{ `kggkmov km hm cep~ ~e nccp ~lc
pczep~kmo e opevv kmfeac- ^lc KPV kv hnykvkmo k~v hsnk~epv ~e
femvkncp vcgcf~kmo h vhazgc e de`v hmn kmvzcf~kmo de` egncpv
~e pcykcw fem~phf~ `kggkmo ~cpav' zpeopcvv!`kggkmo hzzgkfh~kemv
vcm~ ~e ~lc ewmcp hmn ewmcp zh{acm~ nefsacm~v pc~hkmcn `{
~lc fem~phf~ep km epncp ~e ~cv~ kmfeac pcfeomk~kem-
6- E^LCP EAKVVKEMV EI KMFEAC
H- Vs`fem~phf~ep Kazpezcpg{ Ncicppkmo Kmfeac
^lc KPV kv hgcp~kmo k~v c|hakmcpv ~e `c em ~lc geeb es~ ep
vs`fem~phf~epv svkmo ~lc feazgc~cn fem~phf~ ac~len e
hffesm~kmo wle hpc kazpezcpg{ nccppkmo kmfeac sm~kg ~lc ~e~hg
de` kv feazgc~c cycm ~lesol ~lckp wepb em ~lc de` kv mkvlcn-
^lc pcosgh~kemv km ~lkv hpch zpeyknc ~lh~ mhg feazgc~kem hmn
hffcz~hmfc e h fem~phf~ wk~l pcvzcf~ ~e h vs`fem~phf~ep
effspv wlcm ~lc vs`fem~phf~epv wepb lhv `ccm feazgc~cn
hmn hffcz~cn `{ ~lc zhp~{ wk~l wlea ~lc vs`fem~phf~ep lhv
fem~phf~cn- ^lkv kv svshgg{ ~lc ocmcphg fem~phf~ep' me~ ~lc
ewmcp e ~lc zpedcf~-
@- Vfphz Vhgcv
^lc KPV kv hnykvkmo c|hakmcpv ~e geeb km~e ~lc zevvk`gc
smncpv~h~cacm~ e kmfeac nsc ~e ~lc mem pczep~kmo e kmfeac
pea ~lc vhgc e vfphz ah~cpkhgv ep pea c|fcvv de` ah~cpkhgv
~lh~ hpc kmycm~epkcn ep h s~spc de`' pc~spmcn ~e h ycmnep ep
fpcnk~' ep hzzgkcn ~e hme~lcp de`-
F- @skg~ Km Ohkmv ^h|
_lcm h F fepzeph~kem kv femycp~cn ~e hm V fepzeph~kem'
~h|zh{cpv svkmo ~lc feazgc~cn fem~phf~ ac~len e hffesm~kmo
ah{ `c vs`dcf~ ~e h `skg~!km ohkmv ~h|- ^lc haesm~ vs`dcf~ ~e
~lc ~h| kv ~lc kmfeac em ~lc fem~phf~v km zpefcvv h~ ~lc ~kac
e ~lc femycpvkem feazs~cn smncp ~lc ZFA- _lcm ~lcvc
fem~phf~v hpc feazgc~cn' kmfeac chpmcn wkgg `c vs`dcf~ ~e
`e~l h fepzeph~c ~h| ,`skg~!km ohkmv ~h|+ hv wcgg hv h ~h| h~ ~lc
kmnkyknshg gcycg ,mc~ e ~lc fepzeph~c gcycg ~h|+-
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8/6/2019 Building Your Defense - How Contractors Can Use the IRS Playbook to Protect Against Assessments
14/19
@SKGNKMO [ESP NCICMVC4 LE_ FEM^PHF^EPV FHM SVC^LC KPV ZGH[@EEB ^E ZPE^CF^ HOHKMV^ HVVCVVACM^V-
>- C\ZCMVC KVVSCV
H- Zcp Nkca 3:# Achgv Nkvhggewhmfc em
Es~!ei!^ewm ^phycg
Achgv zhkn ep es~!e!~ewm ~phycg hpc vs`dcf~ ~e ~lc 3: zcpfcm~
ncnsf~k`kgk~{ gkak~h~kem- Veac cazge{cpv zh{ cazge{ccv es~!e!
~ewm c|zcmvcv em h zcp nkca `hvkv wk~l me~lkmo hzzgkcn ~e
achgv hmn ncnsf~ ~lc ~e~hg zcp nkca hv genokmo- ^lkv kv
kmfeppcf~- Ocmcphgg{' h zep~kem e ~lc hggewhmfc asv~ `c
~pch~cn hv zhkn ep achgv- K ~lc ~e~hg zcp nkca haesm~ kv gcvv
~lhm ~lc hzzgkfh`gc cncphg zcp nkca ep ~lh~ gefhgk~{' >:
zcpfcm~ e ~lc zcp nkca zhkn kv nccacn ~e `c zhkn ep achgvvs`dcf~ ~e ~lc 3: zcpfcm~ gkak~h~kem-
@- Zcpvemhg Svc ei @svkmcvv Hvvc~v
^lc KPV kv hwhpc e ~lc hf~ ~lh~ veac~kacv fem~phf~epv ncnsf~
c|zcmvcv ep kazpeycacm~v ~e h zcpvemhg pcvkncmfc ck~lcp ep
~lcavcgycv ep pkcmnv hmn pcgh~kycv- ^lcvc c|zcmvcv hpc
pcxscm~g{ ncnsf~cn ~lpesol fev~ e vhgcv' hgemo wk~l e~lcp
fem~phf~ fev~v- ^lcvc c|zcmvcv hpc me~ ncnsf~k`gc hmn fesgn
hgve pcvsg~ km nkykncmn kvvscv k ~lc fem~phf~ep kv h F fepzeph~kem-
K~ kv hgve vkomkfhm~ ~e me~c ~lh~ ~lc KPV kv ~cggkmo k~v c|hakmcpv
~lh~ cycm wlcpc ~lcvc fev~v hpc flhpocn ~e h vczhph~c de` hmn
`kggcn h~ fev~ ~e ~lc vlhpclegncp' ~lc nkcpcmfc `c~wccm ~lc
hkp ahpbc~ yhgsc hmn ~lc hf~shg haesm~ flhpocn ~e ~lc
vlhpclegncp wesgn `c vs`dcf~ ~e ~lc femv~psf~kyc nkykncmn
psgcv- Km e~lcp wepnv' ~lc fepzeph~kem ,F ep V+ wesgn lhyc ~e
pcfeomktc kmfeac em ~lc zpedcf~ achvspcn `{ ~lc nkcpcmfc
`c~wccm ~lc hkp ahpbc~ yhgsc e ~lc wepb hmn k~v fev~ hmn
wesgn `c nccacn ~e lhyc ahnc h femv~psf~kyc nkv~pk`s~kem ~e
~lc vlhpclegncp e ~lh~ kmfeac-
Km h F fepzeph~kem vc~~kmo' ~lh~ wesgn pcvsg~ km nes`gc ~h|' emfc
~e ~lc feazhm{ hv femv~psf~kem zpe~ hmn ~lcm ~e ~lc
vlhpclegncp hv h nkykncmn- Km hm V fepzeph~kem vc~~kmo' ~lcpc
wesgn `c emg{ emc gcycg e ~h|h~kem `s~ k ~lcpc kv aepc ~lhm
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8/6/2019 Building Your Defense - How Contractors Can Use the IRS Playbook to Protect Against Assessments
15/19
@SKGNKMO [ESP NCICMVC4 LE_ FEM^PHF^EPV FHM SVC^LC KPV ZGH[@EEB ^E ZPE^CF^ HOHKMV^ HVVCVVACM^V-
emc vlhpclegncp' ~lc kmfeac wesgn `c ~h|cn ~e hgg e ~lca hmn
me~ dsv~ ~e ~lc emc pcfckykmo ~lc `cmc~- Hgve' ~lc femv~psf~kem
nkv~pk`s~kem wesgn `c ~pch~cn hv oekmo ~e ~lc vlhpclegncp wle
pcfckycn ~lc `cmc~ hmn me~ ~lc e~lcpv- ^lkv fesgn fhsvc
hnnk~kemhg ~h| kvvscv ~e ~lh~ vlhpclegncp k lc ep vlc nkn me~
lhyc cmesol ~h| `hvkv ~e h`vep` ~lc nkv~pk`s~kem- Ikmhgg{' fesgn
~lkv femv~psf~kyc nkv~pk`s~kem ~e emc vlhpclegncp ~e ~lc
c|fgsvkem e ~lc e~lcpv pcvsg~ km h mnkmo ~lh~ ~lcpc hpc ~we
fghvvcv e v~efb wk~l ~lc pcvsg~hm~ gevv e V v~h~sv5 ^lkv
hmvwcp kv me~ fgchp `s~ ~lc pkvb kv fcp~hkmg{ ~lcpc-
^lc KPV kv nkpcf~kmo k~v c|hakmcpv ~e sgg{ smncpv~hmn ~lc
fem~phf~epv `kggkmo hmn de` fev~ pcfepnv hmn ~e vhazgc
kmyekfcv ep ncgkycpkcv ~e ~lc fem~phf~epv pcvkncmfc' ep
gefh~kemv ~lh~ hpc me~ de` vk~cv- ^lc{ hpc hgve `ckmo ~egn ~e
geeb ep c|fcvv `skgnkmo vszzgkcv flhpocn ~e h de`-
^h| Zghmmkmo
@c vspc ~lh~ ~phmvhf~kemv `c~wccm ~lc feazhm{ hmn k~v
vlhpclegncpv hpc femnsf~cn h~ hpav!gcmo~l haesm~v- Me~
emg{ fesgn ~lcpc `c h imnkmo e kmfeac ~lh~ wesgn `c ~h|cn
~wkfc km h F fepzeph~kem vc~~kmo' wlcpc ~lcpc hpc asg~kzgc V
fepzeph~kem vlhpclegncpv ~lc ze~cm~khg newmvkncv hpc cycm
ghpocp' kmfgsnkmo ~lc ze~cm~khg gevv e V fepzeph~kem v~h~sv-
F- Smpchvemh`gc Feazcmvh~kem
^lkv kvvsc kv zpkahpkg{ hzzgkfh`gc ~e fem~phf~epv wle femnsf~
`svkmcvv ~lpesol F fepzeph~kemv- ^lc kvvsc kv wlc~lcp ep me~
feazcmvh~kem zhkn es~ ~e vlhpclegncpv pczpcvcm~v zh{acm~v
ep vcpykfcv pcmncpcn ep hpc nkvoskvcn nkykncmnv- lc epacp
zh{acm~v hpc ncnsf~k`gc' ~lc gh~~cp hpc me~- K haesm~v hpc
esmn ~e `c smpchvemh`gc' ~lc F Fepzeph~kem wkgg ewc aepc
~h|cv hmn ~lc vlhpclegncpv wkgg aev~ gkbcg{ ewc gcvv vkmfc wlh~
whv ~lesol~ ~e `c feazcmvh~kem kv mew h xshgkcn nkykncmn ~e
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8/6/2019 Building Your Defense - How Contractors Can Use the IRS Playbook to Protect Against Assessments
16/19
@SKGNKMO [ESP NCICMVC4 LE_ FEM^PHF^EPV FHM SVC^LC KPV ZGH[@EEB ^E ZPE^CF^ HOHKMV^ HVVCVVACM^V-
~lca ~h|cn h~ 83#- Lewcycp' k ~lc F fepzeph~kem kv km ~lc 6>#
~h| phfbc~' ~lcpc kv v~kgg h mc~ ~h| nsc ~e ~lc oeycpmacm~ e
hzzpe|kah~cg{ 0:# e ~lc smpchvemh`gc haesm~-
_lcpc ~lc ezcph~kem kv wcgg cv~h`gkvlcn hmn ~lc zpe~v e h
lkol yegsac {chp hpc `ckmo pcnsfcn ~lpesol lkol
feazcmvh~kem' ~lc c|hakmcp kv `ckmo ~egn ~e vcpkesvg{ femvkncp
phkvkmo ~lc kvvsc e smpchvemh`gc feazcmvh~kem- ^lc{ hpc
`ckmo ~egn ~e geeb h~ kmnsv~p{ nh~h em vhghpkcv' vsfl hv ~lh~
hyhkgh`gc ~lpesol wc`vk~cv vsfl hv @ktv~h~v-fea-
^h| Zghmmkmo
Okycm ~lc fsppcm~ newm~spm km ~lc femv~psf~kem kmnsv~p{' ahm{
ewmcpv e fgevcg{!lcgn F fepzeph~kemv wkgg `c pcnsfkmo ~lckp
feazcmvh~kem hmn me~ ~lckp wepbgehnv km hm cep~ ~e vspykyc-
Km ~lc `hfb e ~lckp akmnv' ahm{ km~cmn ~e ahbc sz ~lc
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em ~lc zcpfcm~hoc e feazgc~kem ac~len-
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8/6/2019 Building Your Defense - How Contractors Can Use the IRS Playbook to Protect Against Assessments
17/19
@SKGNKMO [ESP NCICMVC4 LE_ FEM^PHF^EPV FHM SVC^LC KPV ZGH[@EEB ^E ZPE^CF^ HOHKMV^ HVVCVVACM^V-
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8/6/2019 Building Your Defense - How Contractors Can Use the IRS Playbook to Protect Against Assessments
18/19
@SKGNKMO [ESP NCICMVC4 LE_ FEM^PHF^EPV FHM SVC^LC KPV ZGH[@EEB ^E ZPE^CF^ HOHKMV^ HVVCVVACM^V-
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8/6/2019 Building Your Defense - How Contractors Can Use the IRS Playbook to Protect Against Assessments
19/19
@SKGNKMO [ESP NCICMVC4 LE_ FEM^PHF^EPV FHM SVC^LC KPV ZGH[@EEB ^E ZPE^CF^ HOHKMV^ HVVCVVACM^V-
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