This black and white 1955 film produced for the American Institute of Accountants in cooperation with the Internal Revenue Service (IRS), offers taxpayers broad and generalized information about the operations of the IRS while providing guidance on dealing with a financial audit. It includes dramatic re-enactments of the auditing process (TRT 14:43).

Opening titles: “Helping the Taxpayer” and “What Happens When the Government Questions Your Tax Returns” (0:08). A man drops an envelope into a post office mailbox mounted on a streetlamp (0:26). Letters slide down a post office mail chute. Dumping out mailbags. Sorting envelopes (0:38). Interior IRS office: The inner workings of the tax service. Men and women work at long wooden desks, shuffling and reviewing paperwork. Large doric columns extend to a high ceiling. A bald man in glasses wears a bow tie. Filing cabinets line the walls (0:55). Lines of taxpayers queue up behind signs: “Tax Forms” and “Office Supplies” (1:23). A sign: “Franklin and Edson Certified Public Accountants.” An accountant at a desk compares two ledgers. He pulls a book from a shelf, “Montgomery’s Federal Taxes” (1:28). A map of the United States with a bar graph representing the relatively low number of tax returns that are audited by the IRS each year superimposed (1:48). Another tax office “Morgan and Cramer.” A man with a mustache and a pinstripe suit reviews dubious business trip expenses with his accountant. He explains that toy cars cannot easily be sold the following Christmas season, after the toys have become out of date (2:49). An IRS agent intervenes. Upon successful completion of the review, the accountant offers cigarettes to all (4:48). A scene of three men in an office, representing the appellate division of the IRS. Struggling toy manufacturers plead their case, having declared substantial business losses related to unsold toy cars (5:34). With the toy men gone, IRS agents get to the bottom of their case, “good cop, bad cop” style. The timing of the business loss is discussed in extended detail (7:15). Shaking hands in closeup (9:26). In a home living room, an accountant meets with a widow, her business partner, and lawyer. The four parties discuss dividing shares of a business and the resulting tax implications, surrounded by tasteful furniture (9:31). The business partner agrees to take on additional taxes, but the honest widow refuses on going to court, insisting on avoiding legal loopholes (12:32). Review of previous scenes: A wide shot of the IRS office reveals coat racks draped with fedoras and raincoats. A man at work rubs the bridge of his nose (13:45). The mustached man touches his chin pensively, the appellate process, the goodhearted widow (13:57). Exterior Internal Revenue Service Building in Washington, D.C., located at 1111 Constitution Avenue, Northwest, in the Federal Triangle (14:14). End titles over the seal of the IRS (14:28).

This educational film was directed by Tom Willard and distributed by Associated Films.

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This film is part of the Periscope Film LLC archive, one of the largest historic military, transportation, and aviation stock footage collections in the USA. Entirely film backed, this material is available for licensing in 24p HD, 2k and 4k. For more information visit http://www.PeriscopeFilm.com