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 1995-10-06 monographic deposited born digital 32 p. GA 1.13:GGD-96-21 https://www.govinfo.gov/app/details/GAOREPORTS-GGD-96-21 P0b002ee1803a149b f:gg96021 DGPO 2010-08-12 2011-03-24 GAOREPORTS-GGD-96-21 machine generated eng fdlp REPORT GAOREPORTS-GGD-96-21 GGD-96-21 Tax administration systems Tax return audits Voluntary compliance Statistical methods Data collection operations Proposed legislation Computerized information systems Income taxes Auditing standards Information systems analysis IRS Taxpayer Compliance Measurement Program IRS Automated Issue Identification System IRS Totally Integrated Examination System Letter Report GGD Pursuant to a congressional request, GAO provided information on the Internal Revenue Service's (IRS) Taxpayer Compliance Measurement Program (TCMP) for tax year 1994, focusing on: (1) how IRS addressed the problems identified in a previous GAO report; (2) how persistent problems affect final TCMP results; (3) other informational sources that IRS could use to target its audits more effectively; and (4) the relevancy of TCMP data for alternative tax system proposals.<p/>GAO found that: (1) IRS has taken appropriate actions to correct the previously identified problems in the implementation of TCMP; (2) due to uncertainties about its fiscal year 1996 budget, IRS has delayed TCMP audits until December 1, 1995; (3) the audit delay will allow IRS to complete testing of TCMP database components and data collections systems; (4) the audits could be further delayed if the tests reveal additional problems; (5) IRS plans to collect data on partners, shareholders, and misclassified workers which should allow it to better measure compliance levels and TCMP audit results; (6) computerized auditor comments should make it easier for researchers to analyze TCMP results and allow IRS to collect data on other tax issues that are not a part of TCMP; (7) IRS still needs to develop a research plan that would allow it to more timely analyze TCMP data; (8) no alternative information sources exist that could help IRS better target its audits; (9) IRS is developing a new identification system for tax return audits, but it will not be available until after year 2000; and (10) TCMP could be useful in designing and administering a new tax system and identifying compliance trends. https://www.govinfo.gov/content/pkg/GAOREPORTS-GGD-96-21/html/GAOREPORTS-GGD-96-21.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GGD-96-21/pdf/GAOREPORTS-GGD-96-21.pdf GAO/GGD-96-21 https://www.govinfo.gov/app/details/GAOREPORTS-GGD-96-21 Letter Report GAO/GGD-96-21; Tax Administration: Information on IRS' Taxpayer Compliance Measurement Program; Tax administration systems Tax return audits Voluntary compliance Statistical methods Data collection operations Proposed legislation Computerized information systems Income taxes Auditing standards Information systems analysis IRS Taxpayer Compliance Measurement Program IRS Automated Issue Identification System IRS Totally Integrated Examination System