Internal Revenue ServiceExcise Tax –
Audit Techniques Guide (ATG)
This document is not an official pronouncement of the law orthe position of the Service and can not be used, cited, or relied upon assuch. This guide is current through the publication date. Since changesmay have occurred after the publication date that would affect theaccuracy of this document, no guarantees are made concerning thetechnical accuracy after the publication date.
The taxpayer names andaddresses shown in thispublication arehypothetical. They werechosen at random from alist of names of American colleges anduniversities as shown in
orfrom a list of names of counties in the UnitedStates as listed in the
U.S. Government Printing Office Style Manual
Document - Revised 04/08