Tax Return Audit Issues for Ministers

Abstract

ABSTRACT The Internal Revenue Code includes several special provisions for persons qualifying as ministers. The IRS developed a set of Market Segment Specialization Program (MSSP) Guides to aid IRS agents in conducting audits of these specialized groups. This paper addresses some of the more relevant issues contained in the MSSP Guide for ministers. How IRS agents are directed to treat minister status, parsonage exclusions, gifts and taxable income, and employee business expenses are some of the topics covered.