The purpose of this Entertainment Audit Technique Guide (ATG) is: ¿ To provide an overview of the activities encountered in examinations of individuals in the entertainment industry. ¿ To familiarize examiners with issues and terminology pertinent to individuals in the entertainment industry. ¿ To assist examiners with their examinations by providing audit techniques. This ATG should help reduce the time needed to examine returns of individuals in the entertainment industry by providing some background on the industry and the applicable tax law. While this guide covers a variety of situations and issues, it is not all-inclusive.