Coal Excise Tax - Audit Technique Guide (ATG)

Internal Revenue Service Coal Excise Tax Audit Technique Guide (ATG) NOTE: This guide is current through the publication date. Since changes may have occurred after the publication date that would affect the accuracy of this document, no guarantees are made concerning the technical accuracy after the publication date. This material was designed specifically for training purposes only. Under no circumstances should the contents be used or cited as sustaining a technical position. The taxpayer names and addresses shown in this publication are hypothetical. They were chosen at random from a list of names of American colleges and universities as shown in Webster’s Dictionary or from a list of names of counties in the United States as listed in the U.S. Government Printing Office Style Manual. www.irs.gov Training 3147-111 (05-2005) Catalog Number 84915Q COAL EXCISE TAX FOREWORD This Market Segment Specialization Program (MSSP) guide was developed to provide excise tax agents with specific tools to examine issues relating to domestic produced coal. The guide provides guidance on 13 potential audit issues, general audit guidelines, sample IDR requests, a glossary of mining terms, and includes background information on the coal mining industry. The examples and the citations in this guide are based upon 2006 law. While some of the provisions of IRC sections 4121, 4216, and 6416 are explained, the primary focus ...