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IRS Tax Exams in the Legal Industry

By Richard Stieglitz

Ever wonder what the IRS looks for when auditing tax returns of law firms and their owners? The IRS has developed Audit Technique Guides (ATGs) to assist their agents during audits by providing insight into issues and accounting methods unique to specific industries. ATGs explain industry-specific examination techniques and include common, as well as unique, industry issues, business practices, and terminology. Guidance is also provided on the examination of income, expenses, interview techniques, and evaluation of evidence. And yes, the IRS has developed an ATG for the legal industry.

A Guide for the Legal Industry

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