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Federal Tax Research: Audit Technique Guide

This guide provides information on federal tax law and identifies pertinent print and online resources available through the NYU Law Library.

Audit Technique Guide Basics

"Audit Technique Guides (ATG) (also know as MSSP Guides) . . . provide auditing techniques, assist with issue identification and development, and tax law interpretation. Audit Technique Guides are available to the public and can be accessed a thttp://www.irs.gov/Businesses/Small-Businesses- & -Self-Employed/Audit-Techniques-Guides-ATGs." IRM 4.10.7.2.15 

"(1) The objective of an ATG is to capture a unique business practice of a particular segment or issue studied. (2) The intent of an ATG is to provide examination techniques found to be useful when examining a unique business practice, but does not provide legal analysis or resolve positions on controversial or unusual legal issues. (3) The Retail Industry Audit Technique Guide can be accessed at: http://www.irs.gov/pub/irs-mssp/retail_industry_102005_final.pdf."  IRM 4.43.1.2.12

Abbreviation, Audit Technique Guide

Below is a pertinent abbreviation.

  • Audit Technique Guide=ATG or A.T.G.

Sources of ATGs

Below are links to select sources offering field service advice.