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Home > Guidance for Special Types of Businesses

Guidance for Special Types of Businesses

Rules for Businesses in Certain Industries/Market Segment Specialization

Market Segment Programs

The Market Segment Specialization Program (MSSP) focuses on developing highly trained examiners for a particular market segment. A market segment may be an industry such as construction or entertainment, a profession like attorneys or real estate agents or an issue like passive activity losses. An integral part of the approach used is the development and publication of Audit Techniques Guides. These Guides contain examination techniques, common and unique industry issues, business practices, industry terminology and other information to assist examiners in performing examinations.

The Market Segment Understanding Program (MSU), first introduced in 1993, is a means of enhancing tax compliance while reducing taxpayer burden. This Program envisions that the IRS and taxpayers in particular market segments, work together to improve tax compliance in those areas through educational efforts and other collaborative approaches rather than through traditional audit techniques.