Internal Revenue Service

Carpentry / Framing: IRS Audit Techniques Guide Internal Revenue Service

USE OF THIS GUIDE: This is a supplement to the Market Segment Specialization Program's (MSSP) Construction Audit Technique Guide (ATG) and should be used in conjunction with the Construction ATG. This supplement is intended to be a reference for revenue agents and tax auditors in examining returns in the carpentry/framing subsegment, as defined below. Examiners should consult this material in both the planning and development phases of an income tax examination. The potential tax issues addressed may apply to proprietorships, partnerships, corporations, or S corporations.