Government Entity Compliance Toolkit


The following information explains what a government entity can expect during a compliance check or an examination conducted by FSLET. 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.

FSLET 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.

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 FSLET after an examination.