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Government Entity Compliance Toolkit

The following information explains what a government entity can expect during a compliance check or an examination conducted by FSLG. It also provides information with regard to adequate record keeping by government entities, disclosure constraints on the IRS and consent by government entities authorizing the IRS to disclose tax information to third parties.

FSLG Compliance Program: Compliance Checks, Examinations, and the Difference Between Them
The purpose of a compliance check and an examination, and the difference between the two.

What Occurs During an Examination
What a government entity can expect during an examination, including the types of questions asked during an examination, the kinds of information requested, and possible outcomes of an examination.

What Occurs During a Compliance Check
What a government entity can expect during a compliance check, including the types of questions asked during a compliance check, the kinds of information requested, and possible outcomes of a compliance check, also includes sample compliance check opening and closing letters, pro forma information document requests, etc.

Basic Recordkeeping for Employment Taxes and Information Return Reporting
Suggestions about methods for maintaining employment tax records and vendor information. What records must be maintained by a government entity with respect to an employment tax exam.

Disclosure Laws
Constraints on the IRS with regard to disclosure of tax information of a government entity to third parties. Providing consent for disclosure to the IRS, including power of attorney provisions, third party contact procedures, etc.

Appeals Process
Information about IRS Appeals Office and procedure for requesting review by the Office of Appeals of an adverse determination made by FSLG after an examination.

Where To Find It
A list of topics and where to go to find more information.

Page Last Reviewed or Updated: 24-Nov-2014