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Links to Documents to Assist Examiners
Audit Technique Guides (ATG)
These Audit Techniques Guides (ATGs) on the IRS website help IRS examiners during audits by providing insight into issues and accounting methods unique to specific industries. While ATGs are designed to provide guidance for IRS employees, they’re also useful to small business owners and tax professionals who prepare returns.
Internal Revenue Manual
Planning the Examination
What to do if you owe the IRS money
The IRS has created three collection processes to assist taxpayers so no adverse collection action (such as a levy) occurs: an “installment agreement,” “currently not collectible” status and an “offer in compromise.”