IRS Audit January 21, 2009TO: The Honorable Mayor and City Council Members
FI~OIIn: Michael C. Van Milligen, City Manager
SUBJECT: IRS Audit January 21, 2009
®Al°E: April 14, 2009
Finance Director Ken TeKippe is transmitting information about the January 21, 2009
IRS Audit.
--_--
Michael C. Van Milligen
MCVM/jh
Attachment
cc: Barry Lindahl, City Attorney
Cindy Steinhauser, Assistant City Manager
Ken TeKippe, Finance Director
ubuq~~
~i~ ~~~;^~~~~~~c~c~
2007
TO: Mike Van Milligen, City Manager
Barry Lindahl, City Attorney
Randy Peck, Personnel Manager
FROM: Ken TeKippe, Finance Director
~.
SUBJECT: IRS Audit January 21, 2009
DATE: April 13, 2009
Enclosed is information received today from the Internal Revenue Service relative to
IRS Agent David Prebeck's-visit on January 21, 2009. The audit was relative to
calendar year 2007, tax form 941. The written documentation confirms earlier oral
comments that no changes were being made to the City form 941's filed.
I also included a copy of form 4564 which provides a description of the documents
provided in advance. Finance and Personnel staff spent considerable time gathering
and preparing information in advance of the IRS agent visit.
I believe this is nice confirmation that the City of Dubuque is handling payroll related
issues properly.
KT/jg
Enclosures
~~~~a ~ ~~% ~`
Internet Revenue ~e ice
Date: April 6, 2009
eartrnen~ ®~ the Treasury
Taxpayer Identification Number:
42-6004596
City of Dubuque
c/o Finance Division
50 W. 13th Street
Dubuque, IA 52001-4805
Dear Sir:
Tau Year:
2007
Form Number.
941
Person to Contact:
David Prebeck
Employee Identification Number:
39-01187
Contact Telephone Number:
515-573-4120
We've completed the review of the examination of your tax return for the year(s) shown above. We made no
changes to your reported tax.
This is the final letter we'll send you regarding your examination unless we make a change to a partnership,
S corporation, trust, or estate tax return in which you have an interest.
If you have any questions, please call or write us at the telephone number or address shown above. If you
write, please include your telephone number, the best time for us to call you in case we need to contact you,
and a copy of this letter.
You may want to keep a copy of this letter for your records. Thank you for your cooperation.
Sincerely,
/~~~~~~~~ G~ ~° ~ ~~
j~~ Michael Pupillo, FSLG Manager 7253
Leiter 590 (Rev. 8-2007)
Catalog Number 40261 Z
Form ~sss Department of the Treasury -Internal Revenue Service
(Rev. February 1994) ~IytCi"tt71~~ ®f tT1OQ~t~ltlt ~~X ~X~1111t1~~!®El
Name and Address of Employer Employer Identification Number Date of Report
City of Dubuque 42-6004596
c/o Finance Division Type of Report
50 w. 13th Street
Dubuque, to 52001-4805 Delinquent tax Ina'ease(Decrease) in tax
^
R
fil
d
®
(
eturn not
e
)
(Retum filed)
® Agreed (This report is subject to review and you will be notified by the
District Director when it is accepted)
^ Unagreed
Following is a summary of the results of my examination of your retums as shown on the attached pages of this report.
a ~ b Tax and Penalties f
C
l
d c d e Page
a
en
ar
Year Return
Form Number Delinquent Tax, Increase Penal
Total Number
(Decrease) in Tax Code Section Amount of Report
2006 949 None None None
Total None None None
Other Information
The examination of your employment tax retums as reflected on this Agreement did not include an examination for employment tax
purposes of whether any individuals should be treated as your employees for purposes of Section 530 of the Revenue Act of i978 as
amended by Section 1122 of the Small Business Job Protection Act of i996.
This does not constitute an Income Tax Examination
Examining Officer's Signature District
David Prebeck Central
Cat. No. 41874S Form 4666 (Rev. 02-1994)
®escription of ®ocuments Requested:
Please provide the following information for the calendar year ending 2007:
1. Copies of all Forms 941 including amended/corrected returns for 2007.
` 2. Forms W-2 and W-3. If filed electronically, provide a copy of the electronic file containing Form W-2
data that you submitted previously to the Social Security Administration. This file should contain the
same data elements and record layout as specified in SSA Pub. 42007. Please provide the copy of
the file on either CDROM or MS-DOS formatted 3~h inch floppy disk. If you submitted any corrected
or late forms, please include this information also.
3. All Forms 1099 and 1096 filed (including 1099-MISC, 1099-INT, etc.). If filed electronically, provide
a copy of the electronic file containing the Form(s) .1099 data that you submitted previously to the
Internal Revenue Service Center. This file should contain the same data elements and record layout
as specified in IRS Pub. 1220. Please provide the copy of the file on either CDROM or MS-DOS
formatted 3'h inch floppy disk. If you submitted any corrected or late forms, please include this
information also.
4. Disbursements journal/Accounts Payable for 2007. (If available this can be in electronic format)
5. Chart of Accounts for 2007
6. Calendar year end payroll run which reconciles the payroll records to W-2's filed.
7. Provide copies of independent audit reports for 2007, including notes, basic and supplementary
statements, schedules, etc.
8. Copies of all manuals, procedures, and/or policy statements pertaining to benefits for employees.
9. Do you maintain an Accountable Plan for travel reimbursements? If so, please provide a copy of
your policy.
10. Do you provide a vehicle for any of the employees? If so, please provide a copy of any written
policies for use of these vehicles.
11. Copy of any policy on the use of computers and cellular telephones.
~F~i f i 1 ~t~i~~
~ o:. amity or uunuque
Finance ivision
' 50 Wa 13t" Street
®ubuque, IA
apartment of the Treasury Request Number
internal Revenue Service 1
Information ®ocument Re oast
Subject: mployment Taxes®
Forms 941 xarr~ination for 2007
Submitted to: Finance ivision
ates of Previous Requests:
Initial Reauest
escription'of ®ocuments Requested:
12. Under what type of retirement plan are your employees covered? Please provide details and a copy
of the plan.
13. Any plan documents and amendments for health insurance plans, cafeteria plans, and educational
assistance plans, dependent care assistance plans (Benefit Plans).