Drywallers - Audit Technique Guide (ATG)

MSSPMarket Segment Specialization ProgramDrywallersThe 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 United States Government Printing Office StyleManual.This material was designed specifically for training purposes only. Under no circumstances should the contents be used or cited as authority for setting or sustaining a technical position.Department of the TreasuryInternal Revenue ServiceTraining 3147-124 (8-98)TPDS No. 85792LThis page intentionally left blank.DRYWALLERSTABLE OF CONTENTSPage No.Chapter 1, IntroductionPurpose ............................................... 1-1 Overview .............................................. 1-1 Chapter 2, Industry BackgroundIndustry Practices ........................................ 2-1 Industry Participants and Considerations ...................... 2-2 Chapter 3, Industry Issues and Audit TechniquesPreplan and Issue Identification ............................. 3-1 Pre-Audit -- In General ................................... 3-2 Pre-Audit -- Corporations ................................. 3-3 Pre-Audit -- Conclusion 3-3 Initial Interview ......................................... 3-4 Employment Tax ........................................ 3-5 Required Filing Checks........ ...