Internal Revenue Service

Architects and Landscape: IRS Audit Technique Guide Internal Revenue Service

This audit technique guide (ATG) has been developed to provide guidance to Revenue Agents and Tax Compliance Officers conducting examinations in the architect and landscape architect service industries. The purpose of the ATG is to - provide background about the architect and landscape architect service industries, - identify frequent and/or unique issues, - provide examination techniques, and - supply applicable law and court cases. This guide is not designed to be all inclusive nor is it legal precedent and should not be relied upon as such. It is not designed to remove the discretion given to managers and examiners in the application of a variety of audit techniques or procedures appropriate to any given examination.