Auto Dealerships - Audit Technique Guide (ATG)

Internal Revenue Service Market Segment Specialization Program Auto Dealerships 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 3147-120 (08-2000) Catalog Number 85870Y This page intentionally left blank.PrefaceOne of the goals envisioned with this Audit Techniques Handbook is to achieve a high level ofproficiency in the way we conduct our examinations of Automobile Dealerships. In addition, byestablishing and maintaining close contact with other Industry Specialists, including the MotorVehicle Industry Specialist, National Office, Appeals and District Counsel, we can maximize theeffectiveness of our efforts.This Guide is divided into five parts:Part I leads the agent through the ...