Touring IRC §42 Projects

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

The IRC §42 project should be toured to ensure the housing exists and is suitable for occupancy and for use by the general public. The tour is also an opportunity to observe the taxpayer's compliance with IRC §42 requirements and test internal controls. Treas. Reg. §301.76051(d)(3)(iii) states that "regardless of where an examination takes place, the Service may visit the taxpayer's place of business or residence to establish facts that can only be established by direct visit…The Service generally will visit for these purposes on a normal workday of the Service during the Service's normal tour of duty."

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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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