Market Segment Specialization Program Audit Technique Guides

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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.


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 site instead.

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