Taking a client out for lunch is one of the most basic business activities there is. And it’s one that can run a business owner afoul of the IRS.

The agency is on the lookout for companies that take excessive deductions, or that try to bundle together personal and business expenses. Barbara Weltman, author of “J.K. Lasser’s Small Business Taxes,” said this has been one of the most litigated areas in tax law.

Make sure your taxes are done the right way, so you avoid any problems with the IRS.