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The Internal Revenue Service (IRS) requires taxpayers to maintain documents and records that support tax positions and returns filed. The inability to produce documents under an examination can have harsh consequences on the outcome of a tax audit. Therefore, deciding how long to continue storing or destroying tax and company records can make file purging a risky task.
While the holiday season is still fresh, now is a good time to reflect on the recent flurry of passed and proposed legislative activity impacting the construction industry.
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