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Tax Administration: Audit Trends and Results for Individual Taxpayers

GGD-96-91 Published: Apr 26, 1996. Publicly Released: May 22, 1996.
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Highlights

Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) audits of individual taxpayers, focusing on: (1) IRS audit rates for individual returns; and (2) the overall results of IRS most recent audits of individual returns.

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Topics

Auditing standardsNoncomplianceTax administrationTax creditTax nonpaymentTax return auditsTax returnsTax violationsTaxpayersVoluntary compliance