unspecialized

Rummaging through old bookmarks, I found one for the IRS's "Market Segment Specialization Program" guide for "Entertainment - Music Industry". Looks like they no longer publish it. Thanks, IRS! Guess I'll go into the laundromat industry instead.

Update: Google and UncleFed found me a copy of it, from 1994. Turns out it was intended as a guide for auditors, not musicians. Parts of it might be pretty dated, which would explain the decision to withdraw it. But some things are always current:

Musicians who have not reached an income level sufficient to hire business
managers often have a poor record keeping system. This doesn't appear to be due
to an intent to cheat or defraud the Government; rather, it seems to be due to the
taxpayers' basic lack of concern for these types of matters. These taxpayer are
artists and are totally committed to their work and doing whatever it takes to
become a success. Preparation of their yearly tax returns is an afterthought and
the quality of the records they maintain to support their tax returns often bear this
out.