Tax Administration: Earned Income Credit--Data on Noncompliance and
Illegal Alien Recipients (Letter Report, 10/25/94, GAO/GGD-95-27).

For tax year 1993, 14.7 million low-income taxpayers claimed about $15
billion in earned income credit benefits.  Congress and the Internal
Revenue Service (IRS) have long been concerned about noncompliance with
earned income credit requirements.  This report includes IRS'
preliminary data on the extent of noncompliance with earned income
credit requirements in tax year 1993 and describes the data available on
the number of illegal aliens who received the earned income credit
benefits.

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 REPORTNUM:  GGD-95-27
     TITLE:  Tax Administration: Earned Income Credit--Data on 
             Noncompliance and Illegal Alien Recipients
      DATE:  10/25/94
   SUBJECT:  Tax administration
             Tax returns
             Illegal aliens
             Fraud
             Income taxes
             Tax credit
             Disadvantaged persons
             Noncompliance
IDENTIFIER:  IRS Earned Income Credit Compliance Initiative
             Earned Income Tax Credit
             IRS Taxpayer Compliance Measurement Program
             
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