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dc.contributor.authorPremis, Mitchellen_US
dc.date.accessioned2013-02-14T02:30:06Z
dc.date.available2013-02-14T02:30:06Z
dc.date.issued1978en_US
dc.identifier.citation11 Creighton L. Rev. 755 (1977-1978)en_US
dc.identifier.urihttp://hdl.handle.net/10504/39034
dc.description.abstractFIRST PARAGRAPH(S)|The Internal Revenue Service (IRS) devotes approximately thirty-five per cent of its total budget to its audit program. For the current fiscal year, out of our total budget of $1,862,000,000, $658,000,000 will be spent on the audit program. We estimate that we will audit a little over two million returns nationwide, or about 2.4% of income, estate, gift, partnership, and small business returns. This is a rather small audit coverage, and it is therefore obvious that the success of our tax system depends on voluntary compliance. |The primary purpose of the audit function is to encourage voluntary compliance. Given the very limited scope of our audit coverage, it is particularly important that these scarce resources be used as efficiently as possible. Over the last several years, the IRS' audit planning has received a great deal of attention and is continually being refined. Today, I would like to describe that process and discuss some of our continuing concerns...en_US
dc.publisherCreighton University School of Lawen_US
dc.titleAudit Review Process, Theen_US
dc.typeJournal Articleen_US
dc.rights.holderCreighton Universityen_US
dc.description.volume11en_US
dc.publisher.locationOmaha, Nebraskaen_US
dc.title.workCreighton Law Reviewen_US
dc.description.note1977-1978en_US
dc.description.pages755en_US


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