IRS audit results, need advice.

I am not 100% sure you are in violation. It would be a good idea to research this in greater length and not just accept the IRS position.

 

Now is not a good time to catch anyone.

Look in the yellow pages for Enrolled Agents. They are usually more reasonable on prices compared to CPA's and more likely to have seen the issue.

Be sure to find someone with knowledge of the trucking industry.

I would be very interested to hear the final on this.

 

One of the tax benefits available to businesses is the section 179 deduction that allows you to write off the cost of certain property in the year you purchase it instead of recovering the cost through depreciation deductions. But if you later decide to close your business you may have to recapture a portion of the deduction and report it as ordinary income on your tax return.

According to the IRS, you have to recapture a section 179 deduction if your business use of the property drops to 50% or less in any year during the property's recovery period. The amount of the deduction you have to recover is calculated as the amount of the section 179 deduction you claimed minus the depreciation that would have been allowable on the property during the period you used the property for business purposes.