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References in periodicals archive ?
The IRS Cost Segregation Audit Techniques Guide requires taxpayers to substantiate their deductions and provide specific characteristics that comprise a quality cost-segregation study.
The IRS requires that a quality cost-segregation study: 1) classify the assets into the correct property classes, 2) explain the rationale (including legal citations) for reclassifying assets, 3) substantiate the cost basis of each asset, and 4) reconcile total allocated costs to total actual costs (see the IRS Audit Techniques Guide, Chapter 4).
In Chapter 4 of the IRS Cost Segregation Audit Techniques Guide, the first element of a "quality cost segregation study" is "preparation by an individual with expertise and experience." The Audit Techniques Guide goes on to say: "Preparation of cost segregation studies requires knowledge of both the construction process and the tax law involving property classifications for depreciation purposes.
The IRS approach to ODC tax audits has changed under the examination guidelines set forth in its Ozone Depleting Chemicals (ODC) Excise Tax Audit Techniques Guide (September 16, 2008) (ODC Audit Guide), which details examination procedures.
(26) But by 2008, the Audit Techniques Guide stated that the IRS was not required to accept estimates or extrapolations, and it proposed extensive and burdensome information document requests reinforcing this.
(5) Research Credit Claims Audit Techniques Guide (RCCATG): Credit for Increasing Research Activities [section]41, LMSB-04-0508-030 (May 2008),,00.html.
Another useful resource is the IRS's Audit Techniques Guide: Credit For Increasing Research Activities (Research Credit) (ATG), which suggests guidelines for auditing research credit claims.
* Other Documents: Market Segment Specialization Program Audit Techniques Guides, IRS Annual Plans, Disclosure Litigation Reference Book, Chief Counsel Notices, and Chief Counsel Advice Training Materials.