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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 AuditThe purpose of this Audit Technique Guide is to provide guidance on conducting income tax examinations in the retail industry. Internal Revenue Service. Passive Activity Loss. Audit Technique Guide (ATG). NOTE: This guide is current through the publication date. Since changes. This Audit Techniques Guide (ATG) is presented in several chapters. These chapters can be accessed and then printed by following the links in the Table of Construction Industry Audit. Techniques Guide (ATG). NOTE: This document is not an official pronouncement of the law or the position of the Service. These Audit Techniques Guides (ATGs) help IRS examiners during audits by providing insight into issues and accounting methods unique to specific industries.
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