How the Internal Revenue Service Selects Individual Income Tax Returns for Audit
GGD-76-55
Published: Nov 05, 1976. Publicly Released: Nov 05, 1976.
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GAO reviewed the process used by the Internal Revenue Service (IRS) to select individual tax returns for audit.
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Eligibility criteriaEvaluation methodsPlanningTax administrationTax evasionTax return auditsTax returnsTaxpayersVoluntary complianceTaxes