The purpose of this primer is to provide examiners reference material relating to the oil and gas industry for General Program examinations. This guide is a compilation of various sources offering a quick reference guide to examiners. Its intent is to supplement the oil and gas training material published and taught in formal training. Reference is not made to all of the facets or issues of the oil and gas industry. However, this guide will enable one to become familiar with the basic operations and common terminology of the oil and gas industry, including brief references to royalty owners. Examiners are still encouraged to continue to use the specialized audit techniques handbook (IRM 4232.8, Techniques Handbook for Specialized Industries -- Oil and Gas) and consult petroleum engineers when necessary, as well as other outside reference material written on the oil and gas industry.