The IRS Market Segment Specialization Program (MSSP) publishes various guides for use by IRS employees conducting audits and as information for taxpayers and practitioners.
Passive Activity Losses (PDF)
Provides examiners with specific guidance on potential audit issues, issue identification and lead sheets and other job aids.
Rehabilitation Tax Credit (PDF)
Provides examiners with audit aids (i.e. issue checksheet, pro forma Information Document Request, and standardized audit reports, etc.) which assist in identifying and addressing common rehab tax credit issues.