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Ronald J. Cappuccio, J.D., LL.M.(Tax) Counsellor at Law
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New Jersey Division of Taxation Targets Bars and Restaurants for Comprehensive Audits

Liquor License Holders Targeted

The New Jersey Division of Taxation is on the attack again! Fifty (50) new employees have been hired to audit bars and restaurants with liquor licenses to extract more taxes from the business and their owners.

The Division of Taxation tries to take advantage of the typically poor record-keeping of many small businesses. Their abusive method is to grossly exaggerate the income of the business during the audit. This causes an increase in:

  1. Sales Tax
  2. Corporate Income Tax, and
  3. Gross Income Tax
for the business and its owners!

Not a Simple Audit

The Audit process starts with a Notice from the Division of Taxation scheduling an audit. Unlike a normal audit where there is an attempt to find the correct income and deductions, this audit is designed to "prove" that the business is understating income. Using elevated profit percentages, the auditor greatly inflates gross income resulting in a large tax increase.  When penalties and interest are added, the result could cost an unprepared taxpayer a small fortune possibly forcing the sale of the business.

How Should You Respond?

Although some business owners mistakenly believe that "cooperation" by not being represented will make the business look better, that is Not True!

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