Audit of Individual Income Tax Returns by the Internal Revenue Service

Gao ID: GGD-76-54 December 2, 1976

An examination of Internal Revenue Service (IRS) procedures shows that discretion is generally used in auditing individual income tax returns, but some improvements are needed in consistency and safeguards for the individual.

In most cases, taxpayers are assessed only after examination of supporting records, but some are assessed after failure to respond to notification of audit. There is some inconsistency in determinations made by examiners because of varying criteria used. Most taxpayers interviewed reported favorable treatment, but many were not adequately advised of their rights.

Recommendations

Our recommendations from this work are listed below with a Contact for more information. Status will change from "In process" to "Open," "Closed - implemented," or "Closed - not implemented" based on our follow up work.

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