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Diane Publishing Books
IRS Return Selection: Certain Internal Controls for Audits in the Small Business and Self-Employed Division Should Be Strengthened
James R. McTigue, Jr. (au)
The Internal Revenue Service (IRS) audits small businesses and self-employed individuals to ensure compliance with tax laws. Audits can help improve reporting compliance and reduce the tax gap -- the difference between taxes owed and those voluntarily paid on time, which is estimated at $385 billion annually after late payments and enforcement actions. Therefore, it is important that IRS makes informed decisions about how it selects taxpayers for audit. This report (1) describes these processes; and (2) determines how well the Small Business/Self-Employed divisionńˇ╗s (SB/SEńˇ╗s) selection processes and controls support its mission to apply the tax law with integrity and fairness to all. Tables and figures. This is a print on demand report.
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