Now the IRS has
posted an Audit Techniques Guide (ATG) to provide guidance to its agents on how
to examine income in a cash intensive business. While the ATG is not an
official pronouncement of the law or IRS's position and cannot be used, cited,
or relied upon as such, it does provide valuable information on how IRS audits
cash intensive businesses including specific types of cash businesses.
If you would like
a copy or a link to the IRS website showing the guide let me know and I will
send to you.