恐龙Marcaccio
总统
Former Texas Comptroller State Tax Auditor
TEXAS TAX GROUP SIGNIFICANTLY REDUCES TAX ASSESSMENT
1 – 税收规则3.356 – REAL PROPERTY SERVICES
2 – 税收规则3.291 – CONTRACTORS
3 – 税收规则3.357 – NONRESIDENTIAL REAL PROPERTY REPAIR, REMODEL
4 – 德州审计员-审核程序-审核员培训手册-承包商
5 – 20021058l – LETTER RULING (OCT 11, 2002) NEW – EXISTING – COMM – RESID
6 – 200005315L – LETTER RULING (MAY 16, 2000) HARDSCAPING
7 – 200210518L – LETTER RULING (OCT. 11, 2002) RETAINING WALL – NEW CONSTRUCTION
万博app安卓 (TTG) works with small, family-owned taxpayers as well as giant, international companies to defend their Sales & 使用税务审计. This story is how TTG reduced a tax assessment 从126615美元.29 to $1,660.36 for a small l和scaping business. 这个叙述将有助于解释为什么TTG在面对国家审计署及其所有资源时应该是你信任的合作伙伴.
狗万万博app员的主要工作是发现未征收的销售税和使用税. Unfortunately for Texas taxpayers, auditors often make mistakes, whether from being undertrained, 过度劳累, 上司对“一切都征税”的态度过于激进, or all of the above.
When this small-business taxpayer engaged 万博app安卓, the Comptroller had already started the audit.
After TTG management assigned 尼克 to the client audit, 曾为国家审计长工作6年的TTG顾问, he met with the TTG management 和 client representative. 这次会议产生了以下内容:防止重大责任的战略, discussion of taxability issues, identifying records needed, confirming the client’s permit status, 和 starting the communication with the auditor. An issue identified to possibly use as an 审计国防 对于这个客户, 是否总承建商可以向业主征收销售税，但如果是新建工程，就不需要这样做. 对购买的材料进行物业服务时，如果将材料转交给看护，则不需要缴纳税费, 监护权, 和 control of the end-user.
尼克 开始的 事先审计 activities 这有助于识别潜在的销售税风险，并在恢复审计之前解决它. 在这种情况下, TTG的预审计工作允许顾问在重新开始审计之前解决大多数可能导致税务责任的问题，并在邀请审计师进入TTG办公室提交审计报告之前为审计师准备审计 事先审计 对他们的工作.
The TTG director then called a meeting with the client, 首席顾问, 并协助顾问讨论将产生第二次审计, thus allowing us “to cut them off at the pass.” With the TTG team on the same page 和 agreeing on strategy, the consultant then applied for the statutory-based extension. 顾问与客户代表再次接触，澄清了材料纳税的一个主要问题, when the general contractor should collect the tax, 等.
The TTG consultant 将应纳税和总销售额与上报给国家的金额进行核对. 然后顾问与审核员和审核主管举行了介绍性会议，讨论档案记录, the nature of the business 和 how it relates to sales tax, 审计范围, 和 reported back to the client representative.
The TTG consultant 然后收到, 综述了, 并组织由审计师和客户代表发送的记录，确保每个人都有相同的记录，并明确哪些记录仍需要国家审计师. 尼克 发现了一种趋势，并核实了许多发票在本质上是免税的，因为要么是使用了总承包商，要么是有问题的工作是新的建筑工作. 尼克 verified new construction work by referring to various websites, such as Google (street view), appraisal district websites, 和Zillow /哈尔.com. TTG的顾问总是花时间深入挖掘并提供支持信息, whether from the internet, 国家法律, or their experience gained from working at the State Comptroller.
审计工作陷入了通常的提交文件的反复, 参数, 和 communication 和 replying to them as time permits. 在这里，有时很明显，国家审计员工作过度，使他们很难看到必要的细节，以理解和研究TTG顾问提出的辩护.
The TTG consultant 还可以花时间钻研在STAR系统上找到的文档, 国家审计署作为一项公共服务提供的重要在线政策资源. Tax laws are complex 和 subject to change. Interpretations of the laws may be affected by administrative hearings, 法院的意见, attorney general opinions, 和 similar authorities. STAR is a research tool, not a substitute for legal advice, 和 is where the TTG consultant experience provides additional value. Time 和 experience a client’s staff may not have.
The STAR documents did not prove direct support, so 尼克 updated the client rep 和 contacted several client vendors to obtain resale 证书s. 不幸的是，一些客户供应商犹豫了，因为他们误解了 resale 证书 目的. Reasons for their hesitancy ranged from thinking that providing a resale 证书 对分包商来说，这意味着他们必须收取和减免税款, which is not valid, to another vendor thinking should only provide a 证书 if remodeling work is provided. With these misunderst和ings in mind, 尼克 进行STAR文件研究，发现其中一条与另一条规则相关联，该规则声明商业新建筑在本质上是免税的，并将其转发给客户代表.
尼克 then requested 和 received an extended deadline from the auditor, thus adding valuable time to explain 和 obtain the valuable resale 证书s from the uncooperative vendors. 额外的信息被添加到审计员的电子表格中，包括关于该物业是否出现在谷歌历史图像中以及该物业是新建还是修复/改建的评论.
尼克 updated the client rep with the current strategy, 双方同意要求审计机构在未来的沟通中附上税务政策信函, supporting her position. 然后，尼克把这封信寄给了那些不愿帮忙的总承包商，他们概述了审计员在手头的应税问题上的错误推理.
Two major vendors still refused to help, 和 尼克 asked the auditor for help explaining why a resale 证书 needed to be obtained. 尼克 also asked if the client could supply purchase invoices only, 理解这一点是不可接受的，但至少要向供应商表明审计师在这个问题上的立场. 在他的研究中, 尼克发现了现任审计师和另一名参与类似审计的审计师之间的电子邮件链. 尼克 reached out to the other auditor 和 asked for her help, 但她拒绝了，因为她不能主动对尼克目前的审计发表评论.
尼克 在收到审计员修改后的时间表和评估后，更新客户代表. After discussing strategy, 双方都同意，在审计的这个阶段，信用是最好的途径. 尼克 then contacted the auditor 和 continued to ask her which resale 证书s 和 credit documentation she would accept. 一些供应商送来了额外的记录，但经过尼克的仔细检查, were found to be incorrect 和 incomplete.
With the clarifications obtained from the auditor, 尼克 是否能够确定仍需要哪些来减少税务评估和收集发票, credit card receipts, 和 resale exemption 证书s for a final assault on the auditor’s judgment. 尼克与审计员进行了交谈，讨论了审计员是否可以获得她主管的批准，将此作为非税务审计提交, mainly due to the low actual tax due.
尼克 spoke with the auditor to discuss the final audit results. 国家审计长放弃了罚款，最后的审计责任为1 660美元.36. 尼克 然后联系客户代表，让他们接受最终评估，并在与审计师确认过程后提供了支付最终金额的说明.
At a post-audit review with the client, 尼克概述了防止类似审计相关问题在未来发生的最佳方法.
恐龙Marcaccio, 总统 (ex-Texas Comptroller Auditor, 16 Years)
TEXAS TAX GROUP, INC.
9950 Westpark Drive, Ste 430
休斯顿, Texas 77063
休斯顿 | 奥斯丁 | 达拉斯 | 圣安东尼奥
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