Audit technique guides - Real estate

The IRS Market Segment Specialization Program (MSSP) publishes various guides for use by IRS employees conducting audits and as information for taxpayers and practitioners.
General Information
Small Businesses

Audit Closing Agreement Program (Audit CAP) – General description

Overview of retirement plan correction program for errors discovered on audit or during the determination letter application process.
General Information
Administrators

Nessus audit files updates

The NESSUS audit files may be used to evaluate IRS Publication 1075 compliance on systems that store, process, transmit and/or receive federal tax information and are subject to IRC 6103 (p)(4) safeguarding requirements.
About IRS

Audits of exempt organizations

A description of issues in and procedures for audits of tax-exempt organizations (other than section 501(c)(3) organizations).
General Information
Charities and Nonprofits

Charity and nonprofit audits: Appeal rights and procedures

Overview of appeal procedures that apply in IRS audits of exempt organizations
General Information
Charities and Nonprofits

Commissioner Werfel letter on audit selection

May 15, 2023 — Text of the May 15, 2023, letter IRS Commissioner Werfel shared with the Senate Finance Committee and other members of Congress following questions about apparent racial disparity in the selection of tax returns for audit.
About IRS
News Media

Audit Techniques Guides (ATGs)

These guides contain examination techniques to assist examiners in performing examinations.
General Information
Small Businesses

Initial Contact and Letter Exempt Organization Audit

Confirmation Letter and Information Document Request—Exempt Organization Audit
General Information
Charities and Nonprofits

Exempt Organizations Audits Requirements for Tax Professionals

Overview of power of attorney requirements for tax professionals in exempt organizations audit.
General Information
Charities and Nonprofits

Exempt organizations audits: Selecting organizations for review

Overview of reasons exempt organization returns are selected for audit.
General Information
Charities and Nonprofits