Tax Enforcement: Reading Tea Leaves in a Tax Gap Environment

Abstract

Limited IRS enforcement resources typically focus on areas of perceived noncompliance, whether by taxpayers or practitioners. Effective client representation requires a detailed knowledge of relevant tax authorities and current IRS enforcement priorities and intiatives, together with a healthy respect for the applicable professional and ethical responsibilities. Mutual respect between government representatives and private practitioners for these responsibilities and efforts enhance our system of tax administration and should improve compliance.

Keywords: tax, IRS, examination, tax fraud