Alaskan Commercial Fishing - Catcher Vessels (Part I): Irs Audit Techniques Guide

The Market Segment Specialization Program (Mssp) presents this Audit Technique Guide as an aid to compliance and enforcement strategies involving the Alaska commercial fishing industry. Although, the guide is specifically structured around the Alaska commercial fishing industry and catcher vessels, it may be used as a broad outline for commercial fishing Mssp efforts in any region. Tenders, processors, and brokers are addressed in Part Two.