Supporting Documentation Standards
Free IRS Enrolled Agent SEE Part 3 (Representation, Practices and Procedures) lesson in Representation Before the IRS. 12 min read, ~1,867 words.
Five doc categories: Financial, Legal, Prior/subsequent returns, Contemporaneous/substantive, Entity-formation. Burden of substantiation rests on the taxpayer; IRC §7491 shifts the burden only when records are credible and the taxpayer cooperated. Cohan rule allows estimation when records lost without taxpayer fault, but never for §274 items (travel, meals, gifts, listed property)...
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What this lesson covers
- Content
- Example 1
- Example 2
- Common Mistakes
- Key Takeaways
- Exam Shortcuts
Learning objectives
- 4
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