IRS audits

IRS Audit Resources Available

Are you being audited by the IRS? Are you a tax professional who is representing a family child care provider who is being audited? If so, you now have access to the most comprehensive library of IRS documents relating to… Read More ›

IRS Revenue Rulings/Procedures

Revenue Procedure 2003-22 – Standard Meal Allowance ruling Revenue Ruling 92-3 – The Time-Space percentage (definition of regular use) Revenue Ruling 79-142 – Food Program  

IRS Tax Court Cases

Lauren Miller vs. IRS Commissioner – The US Tax Court allows the taxpayer to claim an exclusive use room even though she walked through it to get to her bedroom. The case also is helpful to understand what records to… Read More ›

Are My Pets Deductible?

Family child care providers can deduct all “ordinary and necessary” expenses for their business. Ordinary and necessary means typical, helpful, appropriate or useful. Unfortunately, this does not include the costs associated with a dog or cat. In over 25 years… Read More ›