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Construction Industry Audit Technique Guide (ATG)

Construction Industry 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. Publication Date 5/2009 1 Table of Contents CHAPTER 1: INTRODUCTION TO THE Construction INTENDED PARTICIPANTS IN THE Construction THE CONTRACTING CONTRACT TYPES OF BUILDING NOTICE OF CHAPTER 2: LONG TERM LONG TERM CONTRACT CONTRACTS SUBJECT TO IRC SECTION CONTRACTS EXEMPT FROM IRC SECTION Construction AND MANUFACTURING INTEGRAL COMPONENTS OF REAL CONTRACT H

Generally, the construction manager does not perform construction work on projects, but is an agent for the owner. The construction manager may be engaged in lieu of or in addition to a general contractor. As an agent, the construction manager coordinates the construction project, but has no contractual relationship with the subcontractors.

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