Forward
This Market
Segment Specialization Program
(MSSP) guide was developed to
provide excise tax agents with
specific tools to examine issues
relating to domestic produced
coal. The guide provides
guidance on 13 potential audit
issues, general audit
guidelines, sample IDR requests,
a glossary of mining terms, and
includes background information
on the coal mining industry.
The examples
and the citations in this guide
are based upon 2006 law. While
some of the provisions of IRC
sections 4121, 4216, and 6416
are explained, the primary focus
of the module is not an in-depth
explanation of the law, but
rather a guide to audit issues.
