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Diane Publishing Books
Tax Administration: IRSí Partnership Compliance Activities Could Be Improved
Ralph Block & Rodney Hobbs. In FY 1992, the number of partnerships totaled about 1.5 million, about the same as in 1981. Yet, during this time period, the number of partners nearly doubled from 9.1 million to 15.7 mill.; partnership assets increased from $1 trillion to $1.9 trillion. Net income went from a loss of $4.1 bill. to a net gain of $42.9 bill. This report determines the extent of partnership compliance with Federal tax laws; analyzes steps the IRS is taking to improve partnership compliance, as well as any additional efforts that IRS could take to improve partnership compliance.
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