Tax Gap

Tax Gap

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This is a print on demand edition of a hard to find publication. The Internal Revenue Service (IRS) does not know how many businesses failed to file required returns, nor does it have an estimate of the associated lost tax revenue -- the business non-filing tax gap. Many cases it does investigate are unproductive because the business does not owe the return IRS expects. This report assessed: (1) the data challenges of estimating the business non-filer tax gap; (2) how recent program changes have affected IRS's capacity to identify and pursue business non-filers; and (3) additional opportunities for IRS to use third-party data. The report reviewed IRS's tax gap estimates, non-filer program processes and procedures, and matched closed non-filer cases with various other data. Includes recommend. Charts and tables.Our observations shortly after BMF CCNIP implementation and prior to the IRM update at one of the five IRS service centers that process business nonfiler cases suggest selection codes were not being used in closing cases. Tax examinersanbsp;...

Title:Tax Gap
Author:James R. White
Publisher:DIANE Publishing - 2011-01


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