Audit Techniques Guides

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Hi. I'm Becky, and I work for the IRS.

As a business taxpayer, you may wonder what the IRS looks for when auditing a tax return within your particular industry.

Well, the IRS has developed Audit Techniques Guides. We call them ATGs.

These help our employees during audits by providing insight into issues and accounting methods unique to specific industries.

But while ATGs are designed to provide guidance for IRS employees, they're also useful to small-business owners and tax professionals who prepare returns.

ATGs explain industry-specific examination techniques and include common, as well as unique, industry issues, business practices, and terminology.

Guidance is also provided on the examination of income, interview techniques, and evaluation of evidence.

One example is the Cash Intensive Business ATG. 

It contains information related to businesses that have substantial cash transactions.

Those types of businesses include bail bonds offices, beauty shops, car washes, check cashing establishments, coin operated amusements, Laundromats, scrap metal dealers, and some convenience stores.

But that is only one ATG example. There are several ATGs for other industries, too.

We continually work to update existing ATGs, retire those that are not needed, and create new ones as new industries develop.

As a result, ATGs are a great resource for all and a great place for a small-business owner to look who wants to do the right thing when it comes to business taxes.

Even if you have a tax professional handling your taxes, you need to know your tax responsibilities.

For more information on Audit Techniques Guides, check out IRS.gov.

Just enter "ATG" in the search box.