IRS Could Improve Examinations by Adopting Certain Research Program Practices.

The article discusses a study by the U.S. Government Accountability Office (GAO) related to the practices of the National Research Program (NRP) sought to be incorporated by the Internal Revenue Service (IRS) to conduct audits of individual tax returns. As per the study, the NRP helps the examiners to record data from both paper and electronically filed-returns. It also compares the NRP with self-employed operational examinations in terms of objective, case building and computer validation.