Depending on the circumstances, the Judge may or may not grant that request. You should ask the IRS attorney if he or she will agree with the request for continuance and you should let the Tax Court know if there is any objection. The Judge may or may not grant your request for continuance.
If differences exist, then adjustments should be made to get the accounting counts to match the warehouse counts. A full physical inventory is usually performed when all inventory movements are stopped to ensure better accuracy. Cycle counts represent a procedure to validate inventory quantity in the accounting system through regular partial counts.
There are two methods for taking inventory. The first method is to scan every inventory unit in a location, the second is to scan an item, then enter the quantity of that item in the location. To do the latter, go to step 9. 3. To scan every item in a location and not have to enter quantity, select 9  Physical (Scan)