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Tax Administration: Taxpayer Rights and Burdens During Audits of Their Tax Returns

T-GGD-97-186 Published: Sep 26, 1997. Publicly Released: Sep 26, 1997.
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Highlights

GAO discussed the rights of taxpayers and their treatment during audits of their tax returns by the Internal Revenue Service (IRS).

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Auditing proceduresAuditing standardsAuditorsCustomer serviceData integrityFinancial recordsTax administration systemsTax nonpaymentTax return auditsTaxpayers