Internal Revenue Service
Excise Tax – Structured Settlement Factoring
Audit Techniques Guide (ATG)
NOTE: This document is not an official pronouncement of the law or
the position of the Service and can not be used, cited, or relied upon as
such. This guide is current through the publication date. Since changes
may have occurred after the publication date that would affect the
accuracy of this document, no guarantees are made concerning the
technical accuracy after the publication date.
The taxpayer names and
addresses shown in this
publication are
hypothetical. They were
chosen at random from a
list of names of
American colleges and
universities as shown in
Webster’s Dictionary or
from a list of names of
counties in the United
States as listed in the
U.S. Government
Printing Office Style
Manual.
Document - Revised 11/06
Internal
Revenue
Service
Mission
Provide America’s taxpayers top
quality service by helping them
understand and meet their tax
responsibilities and by applying the
tax law with integrity and fairness to
all.
Document 6897 (Rev. 9-98)
Department of the Treasury
Internal Revenue Service
Document 9300 (9-94)
Catalog Number 21066S
Ten Core Ethical Principles *
Honesty
Integrity/Principled
Promise-Keeping
Loyalty
Fairness
Caring and Concern for Others
Respect for Others
Civic Duty
Pursuit of Excellence
Personal Responsibility/Accountability
The Five Principles of Public Service Ethics *
Public Interest
Objective Judgment
Accountability
Democratic Leadership
Respectability
* Used by permission of the Michael and Edna Josephson Institute of Ethics