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Tax Administration: More Criteria Needed on IRS’ Use of Financial Status Audit Techniques
Our Price:
$
20.00
Year:
1997
Pages:
48
Binding
Paperback
Product Code:
0788180509
Description
Thomas D. Short. Reviews IRS’ use of financial status audit techniques (FSAT). It (1) estimates how frequently IRS used FSAT in audits closed in tax years prior to the 1994 initiative (1992 & 1993) & in tax years following the initiative (1995 & 1996); (2) considers how IRS’ need to contact taxpayers for additional taxpayer information when using FSAT might intrude on taxpayers; (3) estimates the audit results from using FSAT in terms of the amount of adjust. to reported income; & (4) determines how IRS applied its audit standards, quality controls, & measurement of audit quality to the use of financial status techniques. Also includes a 31-page report, “IRS Systems Security: Tax Processing Operations & Data Still at Risk Due to Serious Weaknesses” (1997).
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