The ATGs significantly improve IRS audit efficiency and compliance by focusing on taxpayers as members of particular groups or industries. These guides contain examination techniques, common and unique industry issues, business practices, industry terminology, interview questions and procedures and other information to assist examiners in performing examinations. 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, hobby losses, litigation settlements or executive compensation – fringe benefits. The IRS Audit Techniques Guides (ATGs) focus on developing highly trained examiners for a particular market segment or issue. In addition, the IRS has significantly modified its examination process in a manner designed to increase the available resources and experience of its examiners. More recently, the IRS has been attempting to identify and reduce non-compliance through efficiency, tax form simplification, education, and enforcement. As a result, experience gained in one audit did not significantly enhance the examiner’s experience for purposes of conducting other audits. On one day, an examiner audited a grocery store and on the following day the examiner may have audited a computer retailer or a medical doctor. Historically, IRS examiners were assigned to audit taxpayers in many different industries. Posted by Hochman Salkin Toscher Perez P.C.
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