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MSSP
Market Segment Specialization Program
Auto Body and
Repair Industry
The taxpayer names and addresses shown in this publication arehypothetical. They were chosen at random from a list of names ofAmerican colleges and universities as shown in Webster'sDictionary or from a list of names of counties in the United Statesas listed in the United States Government Printing Office StyleManual.This material was designed specifically for training purposes only. Underno circumstances should the contents be used or cited as authority forsetting or sustaining a technical position.
Department of the Treasury
Internal Revenue ServiceTraining 3149-127 (8/95
TPDS 83999S
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http://www.getirshelptoday.com
This information has been provided to you courtesy of:Springer Jones, Enrolled AgentAdmitted to Practice before the Internal Revenue ServiceIf you have been notified that your personal and/or business tax returnsare under examination or being audited by the Internal Revenue Service,professional representation is highly recommended. More than 80% of IRSaudits result in additional taxes, penalties and interest with the averageface-to-face audit additions exceeding $9,500.Mr. Jones may be reached via his website:http://www.getirshelptoday.com
 
 Auto Body/Repair IndustryTABLE OF CONTENTS
Page
Introduction
................... xi
Chapter 1 -- The Nature of Auto Body/Repair Industry
Overview ................... 1-1
Description of Auto Body Repair Process ... 1-2
Repair/Replacement .......... 1-2
Paint Process ............ 1-2
Other Processes ........... 1-3
Estimation Process.......... 1-3
Differences Between Body and Repair Shops .. 1-4
Chapter 2 -- Documents Available
Introduction ................. 2-1
General Books and Records .......... 2-1
Specific Documents .............. 2-2
The Mitchell Guide .............. 2-5
Organization of Records ........... 2-5
Chapter 3 -- Initial Interview/Tour of Business
Initial Interview .............. 3-1
Tour of Business ............... 3-4
iii
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