What records are good enough to pass an auditor's test?

The article discusses the IRS's efforts to detect and prevent fraud related to the Employee Retention Credit (ERC). The IRS has imposed a moratorium on processing certain forms to train auditors in detecting ERC fraud. The auditors have identified additional patterns of fraud, including businesses claiming the ERC when they were not eligible, using wages already used for a forgiven Paycheck Protection Program loan, and claiming wages for employees who were not working. The article also emphasizes the importance of maintaining accurate records during tax audits and provides examples of acceptable proof, such as mileage apps. Additionally, the article mentions changes to the W-2 e-filing process implemented by the Social Security Administration to protect against identity theft. [Extracted from the article]