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Fishing Audit Technique Guide

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Fishing Audit Technique Guide Fishing Audit Technique Guide NOTE: This document is not an official pronouncement of the law or the position of the Service and cannot be used, cited, or relied upon as such. This guide is current through the publication date. Since changes may have occurred after the publication date that would affect the accuracy of this document, no guarantees are made concerning the technical accuracy after the publication date. Revision Date - August 2011 Table of Contents Chapter 1 - Income.............................................................................................................. 7 Background ..................................................................................................................... 7 Types of Fishing Operations ........................................................................................... 7 New England ................................................................................................................... 8 Alaska ............................................................................................................................. 9 Gulf Coast ....................................................................................................................... 9 Determining Income from the Catch ............................................................................ 11 Type of Vessel .............................................................................................................. 12 Licenses/Permit Data .................................................................................................... 12 Fishing Season .............................................................................................................. 12 Contracts ....................................................................................................................... 12 Third Parties .................................................................................................................. 13 Other Fishing Income ................................................................................................... 13 Methods of Underreporting Income.............................................................................. 14 Documents to Request .................................................................................................. 15 Supporting Law ............................................................................................................. 15 Chapter 2 - Package Audit and Penalties .......................................................................... 17 Required Filing Checks................................................................................................. 17 Fishers Compensation ................................................................................................... 17 IRC § 6050A Reporting requirements of certain fishing boat operators .................... 18 Fish Purchases ............................................................................................................... 18 IRC § 6050R Returns relating to certain purchases of fish. ....................................... 18 IRC § 6050I Cash Receipts in Excess of $10,000 ........................................................ 20 IRC § 3406 Backup Withholding ................................................................................. 20 Penalties ........................................................................................................................ 21 Examination Techniques ............................................................................................... 22 Resources ...................................................................................................................... 22 Chapter 3 - Employment Classification ............................................................................ 23 Crewmembers ............................................................................................................... 24 Corporate Officers ........................................................................................................ 26 Spouse as a crewmember .............................................................................................. 26 Husband and wife as partners ....................................................................................... 27 Children as crewmembers ............................................................................................. 27 Tender Vessels .............................................................................................................. 27 Foreign Crewmembers .................................................................................................. 28 Other Employment Tax Issues ...................................................................................... 29 Examination Techniques ............................................................................................... 29 Issue Identification ........................................................................................................ 30 Documents to Request .................................................................................................. 31 Interview Questions ...................................................................................................... 31 Supporting Law ............................................................................................................. 32 Resources ...................................................................................................................... 33 Glossary of Terms ......................................................................................................... 33 Page 1 of 140 Chapter 4 - Leasing/Rental Activities ............................................................................... 35 Background ................................................................................................................... 35 Issue Identification ........................................................................................................ 35 Example 1. Boat Rental & Permit Rental to Closely Held Corporation .................. 35 Example 2. Boat, LEFP & Asset Rental .................................................................. 36 Example 3. Boat & Permit, to a Related Partnership ................................................ 37 Payments to a Partner in his Capacity as a Partner ....................................................... 38 Payments to a Partner Other than in his Capacity as a Partner ..................................... 38 Use of the LEFP ............................................................................................................ 38 Leasing the Boat ........................................................................................................... 38 Example 4. Boat Rental ............................................................................................ 39 Example 5. LEFP Rental........................................................................................... 40 Whether the Leasing Activity Itself Is a Trade or Business ......................................... 41 Example 7. LEFP and IFQ Rental ............................................................................ 42 Passive Activity Loss Rules .......................................................................................... 43 Examination Techniques ............................................................................................... 44 Documents to Request .................................................................................................. 44 Interview Questions ...................................................................................................... 45 Supporting Law ............................................................................................................. 45 Revenue Rulings ........................................................................................................... 46 Court Cases ................................................................................................................... 46 Resources ...................................................................................................................... 49 Glossary of Terms ......................................................................................................... 49 Chapter 5 - Fishing Permits .............................................................................................. 51 Background ................................................................................................................... 51 Amortization ................................................................................................................. 52 Questions and Answers - Transfers of Fishing Permits ................................................ 53 Sales, Exchanges, Transfers, and Buy backs of Fishing Permits.................................. 56 Fully or partially nontaxable exchanges ....................................................................... 56 Like-kind Exchanges .................................................................................................... 56 Installment Sales ........................................................................................................... 57 Taxable Exchanges ......................................................................................................
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