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November 17, 2016 Section News

Section Testimony Before the U.S. House of Representatives Committee on Small Business

By Jesse Tsai, Staff Counsel, ABA Section of Taxation, Washington, DC

On September 14, 2016, the House Committee on Small Business met to discuss the IRS examination process as it pertains to small businesses. Ms. Jennifer E. Breen, vice chair of the Administrative Practice Committee, represented the Section of Taxation at the hearing. Ms. Breen provided insight into the examination process, including how the IRS’s Small Business/Self-Employed Division selects audit candidates, what are the typical audit procedures, and how examinations are concluded. A video recording and written copy of Ms. Breen’s testimony are available below. ■

PDF: Jennifer Breen, Vice Chair, Administrative Practice Committee, testimony before the Committee on Small Business on September 14, 2016.

 Video: Jennifer Breen - 5 Minute House Testimony