Box 388, Ben Franklin Station, Washington, D.C. The audit guide alerts IRS staff members to various factors in a return (both on Form 8582, Passive Activity Loss Limitations, and elsewhere) that may suggest PAL, audit issues exist.Ĭopies of the 200-page PAL audit guide may be obtained by writing to the IRS Freedom of Information Reading Room, P.O. The new guide deals with passive activity losses (PALS). MSSP's goal is to allow agents to develop expertise in various industries, thereby promoting audit efficiency. The Audit Technique Guide (Atg) on Passive Activity Losses (Pal) has been significantly revised to reflect an issue-based format. The IRS issued another audit guide under its market segment specialization program (MSSP). Examiners are advised to carefully risk assess and apply the law to the facts and circumstances for issues involving capitalization and dispositions of tangible property.
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