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The
Market Segment Specialization Program focuses on developing highly
trained IRS examiners for a particular market segment. A market segment
can be an industry such as construction or entertainment, a profession
like attorneys or real estate agents or an issue like passive activity
losses. An integral part of the approach used by the IRS is the development and
publication of Audit Techniques Guides. These Audit Guides contain IRS examination techniques, common and unique industry issues, business
practices, industry terminology and other information to assist IRS examiners in performing examinations.
These are the very same Audit Guides that IRS examiners use to conduct
examinations of tax returns. If you'd like
to know what IRS examiners look for
when auditing various types of businesses and people in certain
occupations you'll find these IRS Market Segment Specialization Program
Audit Guides to be of great
value.
Most of these IRS Audit Guides are
in the Adobe Acrobat PDF format. To view and print these PDF files,
you'll need the
freely available Adobe Acrobat Reader software, which can be
downloaded at the Adobe site by clicking
here.
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