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Tax Administration: IRS' Return Selection Process

GGD-99-30 Published: Feb 22, 1999. Publicly Released: Feb 22, 1999.
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Highlights

Pursuant to a congressional request, GAO reviewed how effectively the Internal Revenue Service (IRS) selects individual income tax returns for audit, focusing on: (1) the extent to which IRS district offices have used various sources to select these individual returns for audit; and (2) comparing the results of audits selected using these sources in terms of the rate at which audits recommended no-change to the tax reported, amount of additional taxes recommended per return audited, and rates at which IRS assessed and collected such recommended taxes after the audit.

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Auditing proceduresAuditing standardsComparative analysisGovernment collectionsTax administration systemsTax nonpaymentTax return auditsTax violationsTaxpayersTaxes