United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office General Government Division author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 1994-12-30 monographic deposited born digital 32 p. GA 1.13:GGD-95-39 https://www.govinfo.gov/app/details/GAOREPORTS-GGD-95-39 P0b002ee18039f59b f:gg95039 DGPO 2010-08-12 2011-03-24 GAOREPORTS-GGD-95-39 machine generated eng fdlp REPORT GAOREPORTS-GGD-95-39 GGD-95-39 Tax administration Data collection operations Tax return audits Voluntary compliance Statistical methods Computerized information systems Taxpayers Planning Surveys IRS Taxpayer Compliance Measurement Program IRS Totally Integrated Examination System TCMP Letter Report GGD The Internal Revenue Service's (IRS) Taxpayer Compliance Measurement Program plays an important role in tax policy and administration decisions. IRS uses the data for measuring compliance levels, estimating the tax gap (the difference between the amount of income tax owed and the amount voluntarily paid), identifying compliance issues, developing formulas for objectively selecting returns to audit, and allocating audit resources. Congress as well as federal and state agencies use the program's data for policy analysis, revenue estimating, and research. This report discusses the status of IRS' plans for carrying out the program in tax year 1994. It also identifies the potential effects of these plans on measuring taxpayer compliance. https://www.govinfo.gov/content/pkg/GAOREPORTS-GGD-95-39/html/GAOREPORTS-GGD-95-39.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GGD-95-39/pdf/GAOREPORTS-GGD-95-39.pdf GAO/GGD-95-39 https://www.govinfo.gov/app/details/GAOREPORTS-GGD-95-39 Letter Report GAO/GGD-95-39; Tax Compliance: Status of the Tax Year 1994 Compliance Measurement Program; Tax administration Data collection operations Tax return audits Voluntary compliance Statistical methods Computerized information systems Taxpayers Planning Surveys IRS Taxpayer Compliance Measurement Program IRS Totally Integrated Examination System TCMP