Of special interest are Common Compliance Concerns detailed on pages 168-169. Here are some samples:
- Inadequate bond coverage
- Unauthorized distilled spirits or brewing operations take place on wine premises
- Amount removed in each tax class is not totaled on taxable removal record
- Insufficient evidence of removals for tasting, testing, and breakage
- Taxes paid do not match the taxable removals shown on Form 5120.17
- COLAs don't match the labels
- Records relating to receipt and use of spirits are insufficient
- Bottled wine shortages were not taxpaid
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