Features - The CPA Journal Millennium Series - The IRS Market Segment Specialization Program - As an alternative to the unpopular Taxpayer Compliance Measurement Program, the IRS has developed the Market Segment Specialization Program to make the audit process more effective. The IRS hopes that by opening up its audit procedures, it will increase the rate of voluntary taxpayer compliance.
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|Authors:||Smith, Darlene Pulliam|
The CPA journal. - New York, NY : New York State Soc. of Certified Public Accountants, ISSN 0094-2049, ZDB-ID 8606109. - Vol. 71.2001, 2, p. 22-29
The CPA Journal Millennium Series - Alternative Minimum Tax Market Segment Specialization Program - Taxpayers are increasingly affected by the alternative minimum tax (AMT). The IRS's new audit guide in its Market Segment Specialization Program (MSSP) addresses the AMT for individual taxpayers and includes examples that the author supplements with audit techniques.
Smith, Darlene Pulliam, (2000)
Burnett, Sharon, (2001)
Friske, Karyn Bybee, (2001)
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