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Real Estate Tax Deduction: Taxpayers Face Challenges in Determining What Qualifies; Better Information Could Improve Compliance
Our Price:
$
25.00
By
Michael Brostek (au)
Year:
2009
Pages:
63
Binding
Paperback
Product Code:
1437918026
Description
The Joint Committee on Taxation identified improved taxpayer compliance with the real-estate tax deduction as a way to reduce the fed. tax gap -- the difference between taxes owed and taxes voluntarily and timely paid. This report examined: (1) factors that contribute to taxpayers including non-deductible charges; (2) the extent that taxpayers may be claiming such charges; (3) the extent that IRS examinations focus on the inclusion of such charges; and (4) possible options for improving taxpayer compliance. The auditor surveyed a generalizable sample of local gov’ts., studied taxpayer compliance in two jurisdictions that met selection criteria, reviewed IRS documents, and interviewed gov’t. officials. Includes recommendations. Charts and tables.
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