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FICA

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Audit Technique Guide

Materials developed by the IRS to assist its auditors by providing insight into issues and accounting methods unique to certain industries or types of compensation. For NQDC, the IRS has the Nonqualified Deferred Compensation Audit Technique Guide. While ATGs are designed to provide guidance for IRS employees, they are also useful for taxpayers, companies, and tax professionals because they reveal tax issues that the IRS is focusing on.