The hosts have only one Coppa win to their name, having lost to Juventus in the 2021 final, while their visitors' cup pedigree is even less distinguished.
Match preview
Atalanta ended 2023 on a high by beating Lecce in Bergamo last weekend, and they now seek to start the new year in similar fashion, as they kick off their latest Coppa Italia campaign.
Spared participation in the earlier rounds thanks to their top-eight finish in Serie A last season, La Dea now embark on a planned route to May's final in Rome.
The Nerazzurri's only previous Coppa triumph came back in 1963, and despite recent success in the league and in Europe, long-serving coach Gian Piero Gasperini has yet to get his hands on some silverware - coming closest a couple of years ago, when his side were pipped by Juventus in the final.
That decider took place at Sassuolo's Mapei Stadium, and Atalanta must navigate their way past the Neroverdi on this occasion, in order to set up a quarter-final clash with either Cagliari or Lombardy rivals AC Milan.
After losing to fellow top-six contenders Bologna just before Christmas, Gasperini's men bounced back by seeing off Lecce via a second-half strike from AFCON-bound Ademola Lookman, who is now set to join Nigeria's quest for continental glory in the Ivory Coast.
Having racked up eight goals across their last three home games in the league, La Dea can be confident of scoring more in midweek, when hosting a defensively suspect side they beat 2-0 in their most recent meeting.
Since that opening-day loss to Atalanta in August, when they conceded twice late on to lose at home, Sassuolo have continued to ship goals at an alarming rate throughout the Serie A season.
Only rock-bottom Salernitana have leaked more this term, and the Neroverdi are therefore languishing just outside the relegation zone approaching the 2023-24 campaign's halfway stage.
Sassuolo had shocked Milan on each of their last three trips to San Siro before Saturday's game in Italy's second city - in addition to upsetting league leaders Inter there earlier this season - but they suffered a 1-0 defeat that leaves them dangling just two points above the bottom three.
Alessio Dionisi's side had previously blown a lead to lose 2-1 at home to fellow strugglers Genoa, and the former Empoli boss is now under severe pressure to improve results quickly.
Of course, a cup run would help boost morale at the Emilian club who, as provincial outsiders for most of their history, have never before lifted the Coppa Italia.
Their current campaign started with a dramatic 5-2 defeat of Serie B side Cosenza, in which the Neroverdi conceded a last-gasp goal before scoring three times past 10-man opponents in extra time; then, they overcame Spezia on penalties. Now, a far tougher test awaits in Bergamo.
Atalanta BC form (all competitions):
L
W
W
W
L
W
Sassuolo Coppa Italia form:
W
W
Sassuolo form (all competitions):
W
L
L
D
L
L
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Team News
With one eye on Sunday's trip to the capital, where they will take on top-six rivals Roma, Atalanta are sure to make several changes for their midweek Coppa Italia tie.
Marco Carnesecchi could make way for former first choice Juan Musso in goal, while Gian Piero Gasperini will be forced into at least one change up front: Ademola Lookman partnered Gianluca Scamacca against Lecce, but with the Nigerian now on international duty, a recently rejuvenated Luis Muriel is likely to feature for La Dea.
Gasperini's options are limited in defence, however, with Rafael Toloi, Giorgio Scalvini and Jose Luis Palomino all injured, joining long-term absentee El Bilal Toure on the sidelines.
Meanwhile, Sassuolo's treatment room is occupied by Uros Racic, Daniel Boloca, Gregoire Defrel, Matias Vina and Pedro Obiang.
Alessio Dionisi will also rotate his squad on Wednesday, so fringe players such as Samuele Mulattieri and Cristian Volpato could find themselves called into the visitors' starting XI; injury-prone talisman Domenico Berardi may be rested.
Atalanta BC possible starting lineup:
Musso; Bonfanti, Djimsiti, Kolasinac; Hateboer, De Roon, Pasalic, Holm; Miranchuk; Muriel, De Ketelaere
Sassuolo possible starting lineup:
Cragno; Missori, Erlic, Tressoldi, Viti; Henrique, Thorstvedt; Castillejo, Volpato, Ceide; Mulattieri