IRS audit
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IRS market segment specialization program (MSSP)

IRS Market Segment Specialization Program (MSSP) is one of the IRS special projects conducted by the IRS regularly. The IRS Market Segment Specialization Program or MSSP was started in 1993 and is designed to examine and evaluate how businesses operate.

Using IRS market segment specialization program (MSSP), IRS special projects to select tax returns for IRS tax audit

The IRS routinely picks certain industries or professions and conducts IRS audits on a large percentage or tax returns that fit the IRS project criteria. The IRS calls this type of IRS audit the market segment specialization program (MSSP).

How does the Market Segment Specialization Program work?

The IRS has put together teams of IRS officers to determine what type of IRS audit issues exist for several different professions.

The selection of tax returns are either based on the profession listed on the signature line or the business code used on the tax return Schedule c. Example of professions that are targets for IRS audit are Lawyers, nurses, ministers, construction workers, and mechanics. 

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