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Fillable Accuracy - Related Penalties For Taxpayers Involved In Tax Shelter Transactions Audit Technique Guide (ATG). This audit technique guide ("ATG") was developed to support the field in the consistent development and application of penalties when a taxpayer w

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Internal Revenue Service Accuracy - Related Penalties For Taxpayers Involved In Tax Shelter Transactions Audit Technique Guide (ATG) This material was designed specifically for training purposes only. Under no circumstances should the contents be used or cited as sustaining a technical position. The taxpayer names and addresses shown in this publication are hypothetical. They were chosen at random from a list of...
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