The IRS generally does affect medical institutions to review the implementation of Practice The resulting business visit to lookup the amount of revenue strict checks at their own expense, for the amount of expense reporting low income persons (for example, less than the previous year), most of the IRS staff will telephone the person in charge of medical institutions to communicate with persuasion, even further classified as poor by the strong against the honesty visit, in search object, conducting site visits. But the contrary, if the person in charge of medical institutions visited lookup time do not misunderstand the meaning of the investigation and mistakenly filled the high expense income ^ amount, the IRS rarely proactive notification will be reminded or medical institutions to change. Therefore, it is recommended to perform medical institutions responsible person to fill the resulting business visit when the table, the best precautions should be discussed in advance with the professional accountant; subsequent visit by the implementation of business income lookup mistake while filling overdue tax problem, can find accountants assistance, especially as this case is downwind of obstetrics and gynecology physician Korea-US month there is sufficient reason to make statements to the IRS, eliminating unnecessary tax levied sides dispute.