Compliance

Audit Representation Services

Ryan manages the audit process from beginning to end, ensuring that we minimize our client’s burden to the fullest extent possible. Our professionals handle the arduous process of producing records for the state and securing files required to build the case, determining which issues merit an appeal and the likelihood of success for each. We manage the day-to-day information flow between our client and the taxing authority to ensure timely, complete, and accurate responses and assist with accelerated dispute resolution processes to reduce the costs and other burdens associated with audit defense activities. As needed, we meet with auditors, dispute resolution officers, administrative hearings attorneys, and other agents to clearly identify all positions that impact our client’s ability to achieve a favorable outcome.

We understand the importance of constructive relationships with taxing authorities. We also understand that respect is earned. From informal conferences to administrative level appeals, our goal is to resolve tax controversies quickly and professionally. And when disputes can’t be resolved through simple negotiation, we’re prepared to fight for our clients’ interests for as long as it takes.

Our Audit Representation provides a comprehensive range of services, including:

• Audit coordination
• Audit review and opportunity assessment
• Audit sampling analysis and evaluation
• Controversies and appeals
• Responses for information and document requests
• Risk assessments
• Tax audit representation
• Tax compliance and reporting evaluation
• Taxability determinations
• Voluntary disclosure and registration

Audit Sampling Analysis and Evaluation Services

Ryan’s industry-leading Sampling Analysis and Evaluation service has significant influence on the statistical and non-statistical sampling methods used by many taxing authorities. Our Sampling Analysis and Evaluation professionals work directly with clients on audit sampling issues, as well as support Ryan engagement teams with training and advice, the development of audit sampling plans and evaluations of samples, and preparing and analyzing population data files in preparation of sampling for auditing.

Leveraging years of experience comprehending the structure and methodology of audit examinations, we develop strategic tax reduction techniques that include expanded audit samples, post-audit stratification, and differential analysis, among others. It is our combined knowledge of tax law, audit strategy and methodology, and our emphasis on technical expertise, that help guarantee our representation is unmatched by any other firm.

Ryan provides our clients with solutions for all of their sampling analysis and evaluation needs, including:

• Design of audit sampling plans for our clients when the audit population consists of a large number of transactions
• Development and implementation of alternative sampling and statistical methodologies where state procedures are nonexistent, inadequate, or insufficient for audit sampling purposes
• Evaluation of audit sampling plans and methodologies proposed by state auditors to ensure that our clients' interests are protected during tax audits
• Presentations on sampling and statistical methods appropriate for sales and use tax audits to taxpayers, auditors, and professional organizations such as the Institute for Professionals in Taxation (IPT) and the Tax Executives Institute (TEI)
• Production of a comprehensive report that documents the development of every sampling plan created by the practice for its clients. The documentation process includes archiving all relevant files and databases, and the ability to replicate all random samples if requested by state auditors

Strategic Tax Planning Services

Ryan’s Strategic Tax Planning services focus on our client’s overall tax performance, creating greater opportunities to measure and improve efficiency, develop a more strategic approach to tax, and deliver outstanding shareholder value. Through benchmarking current performance, identifying best practices in relation to peer and historical performance, and measuring the delta between reality and the potential of our client’s tax department, Ryan provides a clear strategic plan for transforming the tax function into a Tax Competency Center.

Ryan professionals help our clients plan and implement processes and technologies that improve the efficiency and effectiveness of their tax operations. We assess tax positions and develop strategic plans that include transaction structuring, business reorganization, and alternative filing positions. And we ensure that the efforts of our clients' tax departments are positively impacting the overall strategic objectives of their organizations.

Services Provided
Ryan leverages years of experience and best practices to help our clients design and implement proven planning strategies for mitigating risk, minimizing tax liabilities, and improving efficiency and effectiveness through a suite of services, including:

• Alternative filing positions
• Business reorganization
• Risk mitigation planning
• Strategic business planning
• Tax automation
• Total performance assessments
• Transaction structuring
• Workflow assessments and solutions

Tax Compliance Outsourcing Services

Ryan’s Tax Compliance Outsourcing services help clients effectively manage their compliance processes, allowing them to focus on the broader strategic vision for total tax performance. Our comprehensive suite of outsourced tax compliance services are designed to meet internal Sarbanes-Oxley requirements, streamline tax operations, and provide a proven approach to compliance management and reporting.

Our professionals possess a breadth of expertise in tax administration and process improvement, delivering a tremendous return on investment and providing a wealth of best practices, as well as a proven roadmap for enhancing the strategic value of the tax department. We assist clients in proactively managing costs and employee resources, eliminating manual processes, minimizing overpayments and errors on returns, and reducing risk and the likelihood of notices and penalties.

Services Provided

Through Ryan’s comprehensive suite of Tax Compliance Outsourcing services, our clients can reallocate their tax resources to higher-value initiatives while improving efficiency and leveraging industry-leading tax knowledge and expertise. Services include:

• Account reconciliation
• Compliance management
• Control documentation
• Data conversions
• Exemption certificates
• Payment and remittance
• Response to notices
• Returns preparation

Predominant Use Studies

Ryan’s comprehensive methodology for collecting utility consumption data to identify existing and previous patterns of utility consumption in relation to the exemption process ensures accurate and thorough validation of exemption claims and utility refund applications. Our methodical approach includes:

• Annual updates or determination of credits where required
• Audit defense
• Claims for exemption to the utility vendor or taxing authority
• Claims for refund to the utility vendor or taxing authority
• Compliance reviews
• Compliance studies or documentation
• Corporate tax libraries of documentation
• Hourly, fixed, or contingency fees
• Replicate client studies maintained in archive
• Requests for letter rulings
• Tax research for specific processes or issues

Voluntary Disclosure and Registration Services

Ryan’s Voluntary Disclosure and Registration services assist corporations in negotiating voluntary disclosure agreements (VDAs) with the most favorable results possible. We have experts in each tax specialty who have assisted clients with VDAs in many jurisdictions. We assist clients with single or multiple negotiation requirements, involving one or multiple tax issues. Ryan professionals have years of experience and maintain constant contact with the tax jurisdictions to ensure the most up-to-date VDA information is readily available to our clients. 

As part of any engagement with a client, we first analyze all of the facts attributed to the business and activities taking place in a respective jurisdiction. We then work with our client to determine potential exposure and possible methods to minimize that exposure. This process might entail determining whether a client’s customers have accrued and remitted tax, the customers’ current audit status, and possible back billing of taxes. We customize each project to maximize client value and simultaneously interact with multiple jurisdictions, so we can efficiently complete the engagement. In all instances, our clients receive a closing agreement or a signed agreement with each tax jurisdiction to clearly define their exposure.

Services Provided

Ryan assists clients in registering and settling past taxes, if applicable, and paying the correct amount required under each jurisdiction’s VDA program. We are often able to negotiate prospective agreements when our client’s fact pattern presents the opportunity. Our Voluntary Disclosure and Registration services include:

• Customer examinations for tax accrued, remitted, and audit status
• Exposure identification and calculation
• Payment remittance
• Prospective agreement negotiation
• Registration and past tax settlement
• Tax minimization strategies