The IRS's Intensified AUDIT ATTACK

摘要

"...To conduct audits, the purpose of which is to build a database from which countless taxpayers will be selected for even-more-extensive audits, is not only irrational, but unreasonable and invasive." In the summer of 2001, Internal Revenue Service Commissioner Charles Rossotti promised an immediate 28% increase in the number of tax audits. The institution of the National Research Program (NRP), as announced in January, 2002, is the first installment toward making good on that promise. The NRP is the resurrected Taxpayer Compliance Measurement Program (TCMP) audit, the grueling line-by-line examination of randomly selected tax returns. The purpose of the TCMP audit was to compile statistical data that was then used to build the IRS's Discriminate Function System (DIF) database, a computer program that compares every line of your tax return with national and regional averages for a person in your same category and profession. If any line of your return is higher than the average, the difference is scored. The higher the DIF score, the more likely it is that the tax re- turn item will be changed (re-duced) through the process of a tax audit. Of course, all changes are intended to increase your tax debt. Consequently, the higher the DIF score, the more likely it is that you will be audited.