Internal Revenue Service: Efforts to Identify and Combat Abusive Tax Schemes Have Increased, but Challenges Remain.

摘要

Contents: Letter: Results in brief; Background; Scope and methodology; Four categories of abusive tax schemes; Evidence of rapid tax scheme growth; Expanded IRS efforts to identify and control tax schemes; IRS's coordination with other relevant federal agencies; Conclusions; Agency comments and our evaluation; Appendix: Comments from the Internal Revenue Service; Table and Abbreviations.