u/fj612958

I am curious how the IRS enforces this in real life. So from what I understand if you are a s corp then you are required to use a business credit card. My question is what if the owner unknowingly of this reg used a personal credit card exclusively for business expanse how would the irs actually handle this in the event of an audit?

To be clear the card was exclusively used for business and the business checking account paid the balance for the card.

can anyone share first hand how the irs might handle this?