Tax Administration: Information on Selected IRS Tax Enforcement and Collection Efforts

摘要

This report discusses a number of issues related to the role of the Internal Revenue Service (IRS) in enforcing the nation's tax laws. These two topics will be discussed: (1) the relationship between IRS audits of taxpayers and other programs IRS uses to ensure that taxpayers returns are accurate, and (2) how IRS is managing the increased workload in two of its programs offers-in- compromise and innocent spouse claims. This testimony primarily is based on our past work and reviews we are doing of the offer-in-compromise and innocent spouse programs. Main points are summarized before providing more detail on these topics.