Tax Administration
Tax Administration

Author: U. S. Government Accountability Office (

Publisher: BiblioGov

Published: 2013-06

Total Pages: 48

ISBN-13: 9781289129415

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The U.S. Government Accountability Office (GAO) is an independent agency that works for Congress. The GAO watches over Congress, and investigates how the federal government spends taxpayers dollars. The Comptroller General of the United States is the leader of the GAO, and is appointed to a 15-year term by the U.S. President. The GAO wants to support Congress, while at the same time doing right by the citizens of the United States. They audit, investigate, perform analyses, issue legal decisions and report anything that the government is doing. This is one of their reports.

Ggd-99-19 Tax Administration
Ggd-99-19 Tax Administration

Author: United States Accounting Office (GAO)

Publisher: Createspace Independent Publishing Platform

Published: 2018-02-16

Total Pages: 44

ISBN-13: 9781984331366

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GGD-99-19 Tax Administration: IRS' Audit and Criminal Enforcement Rates for Individual Taxpayers Across the Country

How the Internal Revenue Service Selects Individual Income Tax Returns for Audit, Department of the Treasury
How the Internal Revenue Service Selects Individual Income Tax Returns for Audit, Department of the Treasury

Author: United States. General Accounting Office

Publisher:

Published: 1976

Total Pages: 160

ISBN-13:

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GAO reviewed the process used by the Internal Revenue Service (IRS) to select individual tax returns for audit. GAO found that most tax returns are selected for audit by a computer or a person other than the examiners who will audit them, and procedures generally protect the taxpayer against abuse. At district offices, most returns are selected because they have good audit potential. About 70 percent of returns audited by district offices are selected by a two-stage system. Returns are first scored as to their audit potential by a computer using sophisticated mathematical formulas. The highest scored returns are then manually screened to determine if an audit is warranted, and, in most cases, what items of income and deductions should be examined. Examiners can sometimes request returns for audit without having to explain why they need them. Overpayers are less likely to have their returns audited than those who underpay. Not enough is known about why taxpayers do or do not comply with the tax laws.