IRS-BAILRULES.COM

Bail Bond Laws - IRS Information and Resources

Bail Bonds and IRS Laws. INTRODUCTION AREAS OF NONCOMPLIANCE. Two primary issues were identified during a preliminary study consisting of the examination of the returns of 12 bail bond agents. Unreported income and the deduction of payments into the agents' reserve accounts (commonly called Build Up Funds or BUF accounts) were the two prevalent issues. Also, personal expenses were frequently being deducted as business expenses. Typically, a state's department of insurance regulates the licensing and oper...

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Bail Bond Laws - IRS Information and Resources | irs-bailrules.com Reviews

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Bail Bonds and IRS Laws. INTRODUCTION AREAS OF NONCOMPLIANCE. Two primary issues were identified during a preliminary study consisting of the examination of the returns of 12 bail bond agents. Unreported income and the deduction of payments into the agents' reserve accounts (commonly called Build Up Funds or BUF accounts) were the two prevalent issues. Also, personal expenses were frequently being deducted as business expenses. Typically, a state's department of insurance regulates the licensing and oper...

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2 itunes store

3 introduction

4 project initiation

5 nature of business

6 applicable state laws

7 preliminary audit steps

8 primary audit issues

9 establishing fraud

10 future considerations

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Bail Bond Laws - IRS Information and Resources | irs-bailrules.com Reviews

https://irs-bailrules.com

Bail Bonds and IRS Laws. INTRODUCTION AREAS OF NONCOMPLIANCE. Two primary issues were identified during a preliminary study consisting of the examination of the returns of 12 bail bond agents. Unreported income and the deduction of payments into the agents' reserve accounts (commonly called Build Up Funds or BUF accounts) were the two prevalent issues. Also, personal expenses were frequently being deducted as business expenses. Typically, a state's department of insurance regulates the licensing and oper...

INTERNAL PAGES

irs-bailrules.com

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Establishing Fraud

http://www.irs-bailrules.com/establishing-fraud.html

Bail Bonds and IRS Laws. To establish civil fraud, two facts must be proved: that the tax liability was understated; and that the understatement was due to deliberate intent to evade tax. To successfully establish fraud, one must look beyond the books and records and audit the taxpayer, not just his or her tax return. Where did the money go? Establishing how the unreported funds were applied gives additional credence to their existence. 8-12 vehicles that were used as collateral and retained by the bail ...

2

Applicable State Laws

http://www.irs-bailrules.com/applicable-state-laws.html

Bail Bonds and IRS Laws. In order to understand the income and expenses generated in the bail bond business, it is advisable to have at least a limited understanding of the laws that bail agents must adhere to concerning fiduciary responsibilities involving the arrestee, record keeping requirements, and court procedures. The laws regulating this industry vary from state to state. Therefore, an examiner should be familiar with the laws of the state of the bail agent under examination.

3

Bail Bond Laws - IRS Information and Resources

http://www.irs-bailrules.com/index.html

Bail Bonds and IRS Laws. INTRODUCTION AREAS OF NONCOMPLIANCE. Two primary issues were identified during a preliminary study consisting of the examination of the returns of 12 bail bond agents. Unreported income and the deduction of payments into the agents' reserve accounts (commonly called Build Up Funds or BUF accounts) were the two prevalent issues. Also, personal expenses were frequently being deducted as business expenses. Typically, a state's department of insurance regulates the licensing and oper...

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Web Sites

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Bail Bonds and IRS Laws. An Overview of the Bail Business.

5

Preliminary Audit Steps

http://www.irs-bailrules.com/preliminary-audit-steps.html

Bail Bonds and IRS Laws. PRELIMINARY AUDIT STEPS INTRODUCTION. INTERNAL SOURCES OF INFORMATION. IRP transcripts can also be used to identify sources of income such as interest, dividends, rental income, and sales of stocks, bonds, and real estate. They can also be useful in identifying bank accounts and other investments. Some surety companies require a summons before they will provide information. Exhibit 3-1 is a sample of a summons that can be used to obtain summarized information for initial scre...

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Bail Bond Laws - IRS Information and Resources

Bail Bonds and IRS Laws. INTRODUCTION AREAS OF NONCOMPLIANCE. Two primary issues were identified during a preliminary study consisting of the examination of the returns of 12 bail bond agents. Unreported income and the deduction of payments into the agents' reserve accounts (commonly called Build Up Funds or BUF accounts) were the two prevalent issues. Also, personal expenses were frequently being deducted as business expenses. Typically, a state's department of insurance regulates the licensing and oper...

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