Tax Law Research : Federal and Ohio: Documents to Assist Tax Examiners

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.

Planning the Examination

Examining Income

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.”