Internal Revenue Service

Tobacco Industry: IRS Audit Techniques Guide Internal Revenue Service

The purpose of this text is to provide the examiner information on the operation and business practices of the tobacco industry and to recommend specific audit techniques for the examinations of tobacco farmers, dealers, and warehouses. The information presented is a product of a number of in-depth examinations performed by four experienced agents. The program is designed to supplement, not replace, the examiner's audit skills. Raising significant issues while maintaining consistency throughout the Service is a goal of the Audit Specialization Program. Industry specialists are responsible for keeping current with changing industry practices and recognizing potential issues that may appear on future tax returns.