Jump directly to the content

Internal Revenue Service - Part 1

Administration

The IRS had some practical advice recently for agents who examine estate tax returns. In an update to its internal revenue manual, the IRS notes that an estate's representative "may not always fully comprehend all technical points" raised by the examiner, and often may make judgments based on whether or not the examiner appears to know what he is doing. Accordingly, the IRS informed its agents that "you will find it a distinct help in an audit if you know and look as if you know what you are doing."

Join now to access this member-only content

Become a Member

Already a member? for full access.

Related Topics:
  • None
Posted:
  • March 1, 1988