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Other Third Party Contacts

IRS IRC § 42 Audit Technique Guide — Part I (Introduction and Pre-Contact Analysis) · 2026 edition · updated 2026-07-29 · United States

When making third party contacts, consider the source and quality of the information received. When making third party contacts, it is important to make multiple contacts to help establish a pattern or frequency of noncompliance (if such exists).

  • Former site managers and employees may have information about the taxpayer's books and records, as well as insight into the taxpayer's business practices and policies.

  • Former tenants can provide information regarding the operation of an IRC §42 project. For example, did the taxpayer allow households to rent units significantly larger than needed based on the household's size? Did the taxpayer try to keep the project in good condition?

  • When there are questions about a tenant income certification, it is important to verify the accuracy of the information. This is especially true where there is a pattern of incomplete or questionable information in the tenant files.

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▸Contents — IRS IRC § 42 Audit Technique Guide — Part I (Introduction and Pre-Contact Analysis)
IRS IRC § 42 Audit Technique Guide — Part I (Introduction and Pre-Contact Analysis)

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