Guidance for Special Types of Businesses
Rules for Businesses in Certain Industries/Market Segment Specialization
Program Guides/Market Segment Understandings
The Market Segment Specialization Program
(MSSP) focuses on developing highly trained examiners for
a particular market segment. A market segment may be an industry
such as construction or entertainment, a profession like attorneys
or real estate agents or an issue like passive activity losses.
An integral part of the approach used is the development and publication
of Audit Techniques Guides. These Guides contain examination techniques,
common and unique industry issues, business practices, industry
terminology and other information to assist examiners in performing
examinations.
The Market Segment Understanding Program
(MSU), first introduced in 1993, is a means of enhancing tax
compliance while reducing taxpayer burden. This Program envisions
that the IRS and taxpayers in particular market segments, work
together to improve tax compliance in those areas through educational
efforts and other collaborative approaches rather than through
traditional audit techniques.
Web Links:
MSSPs
MSUs