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
2003-06-16
monographic
deposited
born digital
28 p.
GA 1.13:GAO-03-614
https://www.govinfo.gov/app/details/GAOREPORTS-GAO-03-614
P0b002ee180375b2d
f:d03614
DGPO
2010-08-12
2011-03-28
GAOREPORTS-GAO-03-614
machine generated
eng
fdlp
REPORT
GAOREPORTS-GAO-03-614
GAO-03-614
Federal taxes
Research programs
Strategic planning
Tax administration
Tax administration systems
Taxpayers
Voluntary compliance
Program evaluation
Tax law
Data collection
Data integrity
IRS National Research Program
Other Written Product
A07193
Tax Administration: IRS Is Implementing the National Research Program as Planned
The Internal Revenue Service (IRS) needs up-to-date information
on voluntary compliance in order to assess and improve its
programs. IRS's last detailed study of voluntary compliance was
done in the late 1980s, so the compliance information IRS is
using today is not current. IRS is now carrying out the National
Research Program (NRP), through which IRS auditors are reviewing
about 47,000 randomly selected tax year 2001 individual tax
returns. In June 2002, GAO reported that NRP was necessary, that
its design was sound, and that it appeared to meet IRS's goals of
acquiring useful compliance data while minimizing burden on
taxpayers with returns in the sample. GAO was asked to review
IRS's implementation of NRP. GAO reviewed IRS's method of
gathering internal and third-party data (casebuilding) and IRS's
process of reviewing casebuilding materials to determine if
audits are necessary (classification) and assessed IRS's plans to
ensure consistent data collection while minimizing burden on
taxpayers.
https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-03-614/html/GAOREPORTS-GAO-03-614.htm
https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-03-614/pdf/GAOREPORTS-GAO-03-614.pdf
GAO-03-614
https://www.govinfo.gov/app/details/GAOREPORTS-GAO-03-614
Other Written Product
GAO-03-614; Tax Administration: IRS Is Implementing the National Research Program as Planned;
Federal taxes
Research programs
Strategic planning
Tax administration
Tax administration systems
Taxpayers
Voluntary compliance
Program evaluation
Tax law
Data collection
Data integrity
IRS National Research Program