United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 2003-01-31 monographic deposited born digital 62 p. GA 1.13:GAO-03-378 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-03-378 P0b002ee180392525 f:d03378 DGPO 2010-08-12 2011-03-24 GAOREPORTS-GAO-03-378 machine generated eng fdlp REPORT GAOREPORTS-GAO-03-378 GAO-03-378 Audit reports Income taxes Tax administration Tax returns Taxpayers Data collection IRS National Research Program IRS Document Matching Program IRS Audit Program IRS Math Error Program IRS Nonfilers Program Other Written Product A06002 Reported declines in the rate at which the Internal Revenue Service (IRS) audits (also referred to as "examines") individual income tax returns have raised concerns that taxpayers may have a false perception of the true level of IRS's tax enforcement efforts. In addition, many observers are concerned these reported declines may reduce taxpayers' motivation to voluntarily pay their taxes. Because of these concerns, GAO was asked to review a number of issues surrounding IRS's enforcement efforts. GAO determined the trends in the percent of returns filed that are audited (contact rate) compared with similar data on taxpayer contacts through other enforcement programs for fiscal years 1993 through 2002. In addition, GAO reviewed whether IRS's reporting on its enforcement programs should be expanded. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-03-378/html/GAOREPORTS-GAO-03-378.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-03-378/pdf/GAOREPORTS-GAO-03-378.pdf GAO-03-378 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-03-378 Other Written Product GAO-03-378; Tax Administration: IRS Should Continue to Expand Reporting on Its Enforcement Efforts; Audit reports Income taxes Tax administration Tax returns Taxpayers Data collection IRS National Research Program IRS Document Matching Program IRS Audit Program IRS Math Error Program IRS Nonfilers Program Public Law 87-397 Public Law 87-834 Public Law 94-202 Public Law 94-455 Public Law 97-34 Public Law 97-248 Public Law 98-67 Public Law 98-369 Public Law 99-514 Public Law 100-647 Public Law 101-239 Public Law 103-66 Public Law 104-188 Public Law 104-191 Public Law 104-193 Public Law 105-10 Public Law 105-34 Public Law 105-277 Public Law 106-170 Public Law 107-16 Public Law 107-67