Page 442 - Large Business IRS Training Guides

Form 8993 Suggested Audit
Steps (cont’d)

• Review
how the taxpayer determines:

• If a sale of property is to a foreign person and for a foreign use
a sale of intangible property is for a foreign use, if
• Whether
applicable

• If an individual consumer of a general service is located outside
U.S.
the
• Whether
a business recipient of a general service is located
outside the U.S.

• As
necessary, confirm the taxpayer’s documentation is

reliable

of this area if warranted
• Expand audit

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