Abstract #301800

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JSM 2002 Abstract #301800
Activity Number: 78
Type: Contributed
Date/Time: Monday, August 12, 2002 : 8:30 AM to 10:20 AM
Sponsor: Business & Economics Statistics Section*
Abstract - #301800
Title: Developing Statistical Models of Non-Compliance for Use with Operational Audit Data
Author(s): Chih-Chin Ho*+ and Brian Erard
Affiliation(s): Internal Revenue Service and B. Erard & Associates
Address: 1111 Constitution Avenue, Washington, District of Columbia, 20224, U.S.A.
Keywords: Random Audit ; Tax Gap Estimation ; Sample Weight ; Bootstrapping ; Calibration ; Cross Validation
Abstract:

Traditionally, the IRS has relied heavily on the results from random audits for tax gap estimation as well as workload selection. However, like most state tax agencies, the IRS also has a wealth of statistical information from more recent non-random operational audits that is potentially useful for such purposes. This paper will summarize recent efforts to develop appropriate statistical models for extrapolating the results from operational audits to the general population of returns.

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Revised March 2002