Small Business and Self-Employed One-Stop Resource
This section provides general small business information useful in all industries and professions. It includes links to small business products, employment taxes, electronic filing and paying, taxpayer burden reduction, abusive tax avoidance transactions, and many other topics.

Issue Management Resolution System
The IRS Stakeholder Liaison (SL) function has established the Issue Management Resolution System (IMRS). When stakeholder organizations notify the IRS of concerns about IRS policies, practices and procedures, SL researches the issues to bring about resolution.

Worker Classification (Independent Contractors vs. Employees)
Are you or your help independent consultants or employees? Before you can know how to treat payments you make for services, you must first know the business relationship that exists between you and the person performing the services.

Resources for Specific Communities

Industries and Professions
Specific tax information for Agriculture, Automotive, Construction, Entertainment, Fishing, Gas Retailers, Manufacturing, Real Estate, Restaurants, Tax Professionals, and other industries.

Resources Specific to Automotive

Workbook on Reporting Cash Payments of over $10,000
The law requires that trades and businesses report cash payments of more than $10,000 to the federal government by filing IRS/FinCEN Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business This workbook helps determine what transactions a business must report and how to report them and also addresses the civil and criminal penalties that might apply for noncompliance with the rules.

Tax Laws and Regulations - Automotive
This page provides links to recent revenue rulings and court cases, legal determination of business use of the home and other regulations for the small business.

Trends and Statistics - Automotive
This site provides industry specific and general survey results that should be of interest to the small business owner.

Related Links - Automotive
This page provides you links to sites that have specific information dealing with the automotive industry.

Avoiding Problems - Automotive
This section contains important information on recordkeeping, misclassification of employees and warns you of fraudulent automotive schemes.

Audit Technique Guide - Auto Body and Repair Industry (PDF)
Publication Date: 8/95
Overview of the industry. Discusses some issues that may be encountered - including other sources of income; cost of sales; employment taxes; etc.

Audit Technique Guide - Motor Vehicle Dealers (PDF)
Publication Date: 1/2005
Overview of the issues that exist in the motor vehicle dealer industry - including some of the basics about books and records and specific issues that exist, including extended service contracts, service technician tool reimbursements and other compensation issues.

Automotive sales industry (and anti-money laundering)

Workbook on Reporting Cash Payments of over $10,000

Automotive Manufacturers’ Incentive Program to Vehicle Salespersons
This is a new flyer published in 2/2008 and addresses how to report the incentive payments as other income which are not treated as wages, subject to withholding, and are not subject to self employment tax.

Talk With The IRS

Contact My Local Office
IRS Taxpayer Assistance Centers are your one-stop resource for face-to-face tax help and solutions to tax problems, every business day.

Taxpayer Advocate Service
The Taxpayer Advocate is an independent organization within the IRS. They help taxpayers resolve problems with the IRS and recommend changes that will prevent the problems.

Tax Forms & Publications 1-800-829-3676 Call to order current and prior year forms, instructions, and publications. You should receive your order within 10 working days.

Tax Help & Questions:
Individuals: 1-800-829-1040
Business & Specialty Tax: 1-800-829-4933
Hearing Impaired TTY/TDD: 1-800-829-4059
TeleTax - 24 hour tax information: 1-800-829-4477 See instructions 1040, 1040A, or 1040EZ for topic numbers and details.
Refund Hotline: 1-800-829-1954