Guidance for Special Types of Businesses
hotels in BrusselsRules 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 marketsegment may be an industry such as construction or entertainment, a profession likeattorneys or real estate agents or an issue like passive activity losses. An integral partof the approach used is the development and publication of Audit Techniques Guides. TheseGuides contain examination techniques, common and unique industry issues, businesspractices, industry terminology and other information to assist examiners in performingexaminations. The Market Segment Understanding Program (MSU), firstintroduced 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, worktogether to improve tax compliance in those areas through educational efforts and othercollaborative approaches rather than through traditional audit techniques. |
