Market Segment Specialization Program Audit Technique Guides

Overview

The Market Segment Specialization Program focuses on developing highly trained examiners for a particular market segment. A market segment may be an industry such as construction or entertainment, a profession like attorneys or real estate agents or an issue like passive activity losses.

The Audit Techniques Guides (ATGs) focus on developing highly trained examiners for a particular market segment. These Guides contain examination techniques, common and unique industry issues, business practices, industry terminology and other information to assist examiners in performing examinations.

Current IRS ATG index

For the current list of available guides, please refer to the IRS ATG index. A selection of ATGs is also listed below, but some of these may not be current.

Audit Technique Guides (ATG) List

NOTE: These guides are current through the publication date. Since changes may have occurred after the publication date that would affect the accuracy of these documents, no guarantees are made concerning the technical accuracy after the publication date.

Most of these guides appear to be from the 1990s. If the IRS link is no longer live, try the UncleFed (unclefed.com) site instead.

• Accuracy-Related Penalties For Taxpayers Involved In Tax Shelter Transactions Audit Technique Guide
• Alaskan Commercial Fishing: Catcher Vessels Part One Audit Technique Guide
• Alaskan Commercial Fishing: Processors and Brokers Part Two Audit Technique Guide
• Alternative Minimum Tax – For Individuals Audit Technique Guide
• Architects Audit Technique Guide
• Artists And Art Galleries Audit Technique Guide
• Auto Body and Repair Industry Audit Technique Guide
• Auto Dealerships Audit Technique Guide
• Aviation Tax Audit Technique Guide
• Bail Bond Industry Audit Technique Guide
• Bars and Restaurants Audit Technique Guide
• Beauty and Barber Shops Audit Technique Guide
• Bed and Breakfasts Audit Technique Guide
• Business Consultants Audit Technique Guide
• Car Wash Industry Audit Technique Guide
• Carpentry/Framing Audit Technique Guide
• Child Care Providers Audit Technique Guide
• Coal Excise Tax Audit Technique Guide
• Commercial Banking Audit Technique Guide
• Commercial Printing Audit Technique Guide
• Computers, Electronics, & High Tech Industry Audit Technique Guide
• Construction Industry Audit Technique Guide
• Drywallers Audit Technique Guide
• Entertainment – Important 1040 Issues Audit Technique Guide
• Farm Hobby Losses with Cattle Operations and Horse Activities Audit Technique Guide
• Farmers Audit Technique Guide
• Farming – Specific Income Issues and Farm Cooperatives Audit Technique Guide
• Furniture Manufacturing Audit Technique Guide
• Garden Supplies Audit Technique Guide
• Garment Contractor Audit Technique Guide
• Garment Manufacturers Audit Technique Guide
• Gas Retailers Audit Technique Guide
• General Livestock Audit Technique Guide
• Grain Farmers Audit Technique Guide
• Hardwood Timber Industry Audit Technique Guide
• Independent Used Car Dealers Audit Technique Guide
• The Laundromat Industry Audit Technique Guide
• Lawsuits Awards and Settlements Audit Technique Guide
• Low-Income Housing Credit Audit Technique Guide
• Manufacturing Industry Audit Technique Guide
• Masonry and Concrete Industry Audit Technique Guide
• Ministers Audit Technique Guide
• Mobile Food Vendors Audit Technique Guide
• Mortuaries Audit Technique Guide
• Music Industry Handbook Audit Technique Guide
• Oil and Gas Industry Audit Technique Guide
• Partnerships Audit Technique Guide
• Passive Activity Loss Audit Technique Guide
• Pizza Restaurants Audit Technique Guide
• Placer Mining Industry Audit Technique Guide
• The Port Project Audit Technique Guide
• Poultry Industry Audit Technique Guide
• Reforestation Industry Audit Technique Guide
• Rehabilitation Tax Credit Audit Technique Guide
• Retail Gift Shops Audit Technique Guide
• Retail Industry Audit Technique Guide
• Retail Liquor Industry Audit Technique Guide
• Scrap Metal Industry Audit Technique Guide
• Shareholder Loans Audit Technique Guide
• Sports Franchises Audit Technique Guide
• Swine Farm Industry Audit Technique Guide
• Taxicab Industry Audit Technique Guide
• Tobacco Industry Audit Technique Guide
• Tour Bus Industry Audit Technique Guide
• Trucking Industry Audit Technique Guide
• Veterinary Medicine Audit Technique Guide
• The Wine Industry Audit Technique Guide