Audit Technique Guides - Agriculture

Notice: Historical Content

This is an archival or historical document and may not reflect current law, policies or procedures.

The IRS Market Segment Specialization Program (MSSP) publishes various guides for use by IRS employees conducting audits and as information for taxpayers and practitioners.

Farmers ATG - Chapter Two - Income (PDF)
This chapter examines some of the relevant income issues unique to farming entities.

Hardwood Timber Industry (PDF)
This Industry Guide is intended for examiners conducting audits in the hardwood timber industry and as information for taxpayers and practitioners associated with the hardwood timber industry.

Reforestation Industry (PDF)
Overview of the industry. Discusses some issues that may be encountered - including employment taxes; poor accounting records; etc.

Farmers ATG - Chapter Ten - Tobacco (PDF)
Focuses on techniques for examining tobacco farmers, dealers and warehouse operations.

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