Audit of Individual Income Tax Returns by the Internal Revenue Service

GGD-76-54: Published: Dec 2, 1976. Publicly Released: Dec 2, 1976.

Additional Materials:

Contact:

Office of Public Affairs
(202) 512-4800
youngc1@gao.gov

An examination of Internal Revenue Service (IRS) procedures shows that discretion is generally used in auditing individual income tax returns, but some improvements are needed in consistency and safeguards for the individual.

In most cases, taxpayers are assessed only after examination of supporting records, but some are assessed after failure to respond to notification of audit. There is some inconsistency in determinations made by examiners because of varying criteria used. Most taxpayers interviewed reported favorable treatment, but many were not adequately advised of their rights.

Mar 1, 2021

Jan 14, 2021

Nov 18, 2020

Nov 9, 2020

Oct 19, 2020

Sep 23, 2020

Aug 31, 2020

Jun 29, 2020

Jun 16, 2020

May 1, 2020

Looking for more? Browse all our products here