b'systemofrecordkeepingwhicliinhisjudgmentisbestadaptedto hisparticularsituation. Whilenoparticularformofrecordkeepingis mademandatory, theServicehasissuedguidelinesrelatingtorecordkeepingfor specificitemsthathaveprovedtroublesomefortaxpayersto substantiateinthepast.Recordkeepingguidelineshavebeen issuedforsuchthingsaspayroll,inventory,depreciation, propertyexchanges,andtravel,entertainment,andgiftexpenses. Inmostcases,recordsarekeptbybusinessesasamatterof courseandtheserecordsmeetorsurpasstheseguidelines.However,ifdeductionsareunusuallylargeinayearincomparisonto pastyears,orproblemsastodeductibilityofanitemoritems areanticipated,theseguidelinesshouldbeconsultedtominimize thechanceofpartialortotaldisallowanceofthedeductionbythe Serviceifanauditoccurs. Whattypeofrecordsareappropriatefortaxpurposes?Obviously, suchrecordswouldincludegeneralandsubsidiaryledgers,cash disbursementjournalsandvarioustypesofsourcedata(invoices, vouchers,bills,andcancelledchecks).Equallyimportantmaybe otherrecordssuchasminutebooks,workingpapers,correspondence files,contractualagreementsandcopieso fpriortaxreturns. Sincethepurposeforkeepingtaxrecordsistoestablishthetax liability,therecordshouldincludereconciliationsorotherworkingpaperspreparedintheordinarycourseofbusinesswhichare necessarytoreconciletheamountsshownonthetaxreturnswith otherrecords. Again,thekeytoanysuccessfuldefenseofataxreturnis beingprepared. TheabovearticlewasforwardedtousbyMRCADirectorDonMcNamara, Milwaukee,Wisconsin.Thearticleinitiallyappearedinanewsletter entitled"RealEstateandConstruction"preparedbyToucheRoss&Co.We wishtothankToucheRoss& Co.forgrantinguspermissiontoreprintthe article. OSHAINSPECTIONSTOCONTINUE Lastissueweadvisedyouofthedecisionreachedbyathree-judge courtinBoise,IdahoinBarlow\'s,Inc.v.Usery,holdingthat(1)the entryandinspectionprovisionoftheOccupationalSafetyandHealthAct isunconstitutionalandvoid,and(2)foreverandpermanentlyrestraining andenjoiningOSHAfromactingpursuanttoorinfurtheranceoftheentry andinspectionprovision. PursuanttoaFebruary3ordersignedbySupremeCourtJusticeWi lliam Rehnquist,OSHAinspectorsmaycontinuetoconductsurpriseOSHAinspections ofbusinessestablishmentsinall50states.Byhisorder,JusticeRehnquisthaslimitedtheeffect ofthedistrictcourtrulingtoBarlow\'s,I nc. Astoallotheremployers,thedistrictcourtrulingisstayed. Inhisorder,JusticeRehnquiststatedthatanactofCongressmustbe considered"presumptivelyconstitutional"andassuchshouldremainin effectpendingtheSupremeCourt\'sfinaldecisiononthemerits.An__. expeditedhearingbeforetheSupremeCourtisanticipated.'