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Diane Publishing Books
IRS Correspondence Audits: Better Management Could Improve Tax Compliance and Reduce Taxpayer Burden
James R. White (au)
The Internal Revenue Service (IRS) uses correspondence audits (done by mail and the majority of IRS audits) to resolve disputes over tax return reporting of relatively simple issues. Tax observers and IRS itself have concerns that these audits impose unnecessary burden on taxpayers or costs on IRS. This report assessed the extent to which (1) IRS correspondence audit notices create unnecessary burden or costs; (2) IRS can determine if the audits are meeting its compliance, burden, and cost goals; and (3) IRS's improvement efforts are likely to deliver the expected benefits. Tables and figures. This is a print on demand report.
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