How This Will Impact Mobility
Mobility programs involving home sales are increasingly unlikely to be audited, as are gross-up calculations and other employment-related tax determinations. However, this does not mean that Worldwide ERC® members should, for example, abandon principles supporting non-taxability of properly conducted home sale programs. The IRS continues to identify particular issues for coordinated nation-wide audits, and might target relocation home sales if it were to determine that many companies are ignoring Rev. Rul. 2005-74.