Tax Administration: IRS Could Improve Examinations by Adopting Certain Research Program Practices

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By James R. White (au)
Year: 2013
Pages: 35
Binding Paperback
ISBN 978-1-4578-4696-0

Product Code: 1457846969

Description

One way the Internal Revenue Service (IRS) works to understand taxpayer compliance is by operating its National Research Program (NRP), which conducts audits or examinations of individual tax returns in a research sample. NRP examinations are fewer in number but more detailed than IRSäó»s regular, operational examinations, which focus on the tax returns most likely to have substantive noncompliance. This report studied whether NRP procedures could improve IRSäó»s operational examinations. It (1) describes the lessons on examination procedures that IRS learned from conducting NRP examinations; and (2) assesses whether additional improvements could be made to operational examinations based on IRS's NRP experience. Table and figures. This is a print on demand report.

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