IRS examination
Payroll tax audit or IDR
When the IRS asks about payroll returns, wage reporting, contractor payments, benefits, or supporting records.
Explore examination support →Practical perspective · Clear next steps
Insights for the issues behind the notice.
Explore GWD articles, practical guides, issue notes, and short video explainers on compensation, benefits, employment tax, and IRS controversy. Content is organized by the questions and events that bring employers and their advisors here.
Articles & blogsPractical issue briefsVideo explainersReels & Shorts
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Start with the issue you are facing.
Each topic is a shareable destination for a related article, blog, video reel, YouTube Short, or professional-network post. Use the service link on each topic to see GWD’s defined scope of support.
Owner pay
S corporation compensation
How owner services, wages, distributions, benefits, and business records can become connected examination issues.
Explore owner-compensation support →Worker status
Employee or independent contractor?
Questions that arise when the contract, working relationship, payment method, and information returns do not align.
Explore classification support →Collections and penalties
Missed payroll deposits
What to organize when employment-tax deposits are unpaid, collection notices arrive, or personal responsibility is raised.
Explore payroll-tax matter support →Executive compensation
Equity, deferred pay, and transaction compensation
Tax questions involving awards, vesting, withholding, deferred arrangements, severance, or a change in control.
Explore executive-pay controversy support →Benefits and reporting
Fringe benefits and W-2 reporting
How benefits, reimbursements, perquisites, and payroll codes can create reporting questions during an examination.
Explore benefit and reporting review →Health coverage reporting
ACA notice or 1095-C question
Organizing employee-month, coverage-offer, payroll, and vendor data when an ACA reporting issue is raised.
Explore ACA notice support →Retirement-plan tax issues
Eligibility, deferrals, or contribution errors
Issue triage for payroll-to-plan data differences, missed participation, or tax questions identified in a review.
Explore retirement-plan issue support →Tax-exempt organizations
Executive pay across related entities
Federal tax and reporting questions involving compensation, deferred amounts, severance, and related organizations.
Explore tax-exempt matter support →Transactions and diligence
Compensation exposure found before a deal
How historical payroll, owner compensation, equity, or severance issues can surface during diligence and restructuring.
Explore transaction review support →Cross-system records
Payroll, HR, benefits, and accounting do not tie
Questions to ask when different records report different people, amounts, dates, or compensation treatment.
Explore reconciliation support →Corporate accounting review
ASC 718 and ASC 740 questions
Review and advisory topics involving share-based compensation and income tax accounting materials.
Review ASC scope and boundaries →A useful next step
Get context. Then determine what the matter needs.
GWD’s Insights page is an educational resource. Reading or watching content does not establish an advisor-client relationship and is not a substitute for reviewing the facts, deadlines, and documents in a particular matter.
When an IRS issue is active, begin with the notice, the response deadline, and a secure review process.
Discuss an IRS Matter“Clear analysis starts with the right question—and the records that answer it.”
GWD’s work centers on federal tax controversy involving Compensation & Benefits and Employment Tax. ASC 718 and ASC 740 engagements are limited to review and advisory support.
Review service scopePrimary sources
Official IRS resources
These IRS materials provide background on several subjects covered in GWD’s articles and issue notes. Use them as starting points; their application depends on the facts and current law.
S corporations
Employees, shareholders, and corporate officers
IRS information on wage treatment for shareholder-employees who provide services to an S corporation.
Read IRS guidanceWorker classification
Employee or independent contractor
IRS overview of federal tax factors used to distinguish employees from independent contractors.
Read IRS guidanceEmployment tax examinations
Examination and appeal rights
IRS Publication 5146 explains employment tax examinations and related appeal rights.
Read Publication 5146