ASPA BUSINESS MANAGEMENT COMMITTEE'S 

Management Letter

Vol. 16-May 15, 1983

A second IRS examination... for the same reasons and using the 

same records can be made only after a written notification from the 
Secretary of the Treasury. Tax payer may request written requirement 
be produced before he in turn produces any of the same records. If 
he doesn’t ask for it, he waives any objection. If the IRS agent 
appears to be trying to harass the tax lawyer to fix up an error he 
made on the first examination, most likely he will drop the matter. 
But if records were never produced or originally asked for, the first 
examination apparently isn’t over so above doesn’t pertain. Examina­
tion is deemed complete when the tax payer is notified in writing that 
an adjustment has been made or that the return has been accepted as 
filed. 

Sideline business has deductable expenses... according to 
the tax court. It used to be that people in business had to hold 
themselves out to others as being engaged in the selling of goods or 
services. However, it was ruled that a full time professional gambler 
was in business even though he did not hold himself out as providing 
services to anyone else. Thus, the impact is that individuals who 
spend a lot of time managing investments or pursuing potentially 
profitable hobbies may find it easier to qualify as being in business 
and eligible for deductions. (Anthony Ditunno) 80TC12.  

REMEMBER: Nobody’s perfeck! 
Look for new publication from ASPA... entitled "Working With 
Your Banker”. Business Management Committee Chairman Al Gardner was 
instrumental in the compilation of the material and has drawn on his 
experience as a director of banks in Colorado. It will contain some 
good, sound advise. 

Promotional brochures help sales, according to reports received 
from ASPA members who are utilizing some of ASPA’s promotional materials. 
We are enclosing a copy of the ”Do It Yourself... Sod Installation" brochure. 
This brochure is reasonably priced at 12¢ per brochure (500 brochure 
minimum order) or $195 per unbroken box of 2,000—sent UPS transportation 
collect. Order this and other promotional materials by sending in the 
enclosed order blank along with your check in payment. 
Many firms imprint or stamp the brochures with their firm name to 

give them personal recognition which is of course helpful in making sales.

(OVER)

American Sod Producers Association  

Assn. Bldg., 9th & Minnesota  

Hastings, Nebraska 68901  
Phone (402) 463-4683 

The largest potential age group of homeowners - 25 to 45 year olds- 
will incrase during the '80’s. This group represents the major working 
force, both men and women, whose time will be committed to the business world. 
There will be demand for sod... but how much will depend on promotion and 
"selling". An important point... sod will reduce the hours of lawn care and 
allow the working family more of that valuable free time. 

Note: This monthly newsletter is compiled and published under  
the auspices of the ASPA Business Management Committee to serve as a  
helpful business update for all ASPA members. We invite your comments  
and recommendations.

AL GARDNER, Chairman 
Business Management Committee