Internal Revenue Service

Poultry Industry: IRS Audit Techniques Guide Internal Revenue Service

The purpose of this guide is to highlight issues that are specific to or have a large impact on the poultry industry. Most of the issues in this guide relate directly to the major companies rather than the individual farmers. However, one chapter has been devoted to the issues normally found in conjunction with a poultry grower audit. For more general issues concerning individual farmers, please refer to the MSSP Grain Farmers (3149-122), TPDS #83960J. The poultry industry has come a long way from the individual farmer hand raising a small number of birds. It is dominated by multi-million dollar vertically integrated corporations that contract with individual farmers to grow company owned birds under strict company guidelines. The United States is a large player in this industry but it is by no means the top producer. There are several specialized segments of the poultry industry which require different techniques and knowledge of the examining officer.