The IRS publishes “Audit Techniques Guides” that IRS examiners use during audits to understand unique issues in specific industries. While the guides are designed for IRS auditors, they’re available to the public so they can be used to understand the audit process. The guides explain industry-specific audit techniques and include information on the examination of income, interview techniques and evaluation of evidence. The IRS recently released a revised guide about the “hobby loss rules” titled “Activities Not Engaged in for Profit Internal Revenue Code Section 183.” More information and links to all the current guides can be found here:  Call or visit our website for more information!