SMEs sworn under oath in examination interviews

SMEs need to be prepared.

We have recently learned through a large, name-brand company in the Southeast that the IRS recently requested to interview SMEs, presumably to learn more about R&D projects, and once they got the SMEs in the room they swore them under oath. This is first time we have heard of that process in years. The article below describes more about what to expect in the new unexpected world of IRS examinations, and what you need to do to prepare for the worst.


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