GAO IRS AUDIT RATES. Rate for Individual Taxpayers Has Declined But Effect on Compliance Is Unknown

Size: px
Start display at page:

Download "GAO IRS AUDIT RATES. Rate for Individual Taxpayers Has Declined But Effect on Compliance Is Unknown"

Transcription

1 GAO United Sttes Generl Accounting Office Report to the Chirmn, Subcommittee on Oversight, Committee on Wys nd Mens, House of Representtives April 2001 IRS AUDIT RATES Rte for Individul Txpyers Hs Declined But Effect on Complince Is Unknown GAO

2 Contents Letter 1 Appendix I Individul Income Tx Audit Rte Trends for Fiscl Yers 1996 Through Appendix II Assessment of Resons Affecting Audit Rte Chnges for Fiscl Yers 1996 Through Appendix III Audit Rtes by Geogrphic Loction for Fiscl Yers 1996 Through Appendix IV Comments From the Internl Revenue Service 25 Appendix V GAO Contcts nd Stff Acknowledgments 27 Tbles Tble 1: Audit Rtes for Individuls 7 Tble 2: Audit Rtes for Individul Txpyers by Primry Income Source nd Income Levels 8 Tble 3: Individul Returns Audited by Type of Audit nd Auditor 9 Tble 4: Audit Stffing Levels for Individul Audits 10 Tble 5: Direct nd Nondirect Stff Yers nd Percent Chnge by Type of Auditor 11 Tble 6: Returns Filed nd Percent Chnge by Income Level 13 Tble 7: EIC Audits s Percent of Totl Audits of Lower Income Individuls 13 Tble 8: Audit Rtes for Individul Txpyers Overll nd by Income Levels 17 Tble 9: Individul Income Tx Returns Filed nd Percent Chnge by Income Level 18 Tble 10: Individul Income Tx Returns Audited nd Percent Chnge by Income Level 19 Tble 11: Combined Audit Clsses of Nonbusiness nd Business Schedule C Returns nd Percent Chnge 19 Pge i

3 Tble 12: Clcultion of Fiscl Yer 1999 Audit Rte for Combined Nonbusiness nd Business Returns for Lower Income nd Higher Income Individuls 20 Tble 13: Audits of Lower Income nd Higher Income Individuls by Type of Audit 21 Tble 14: Correspondence nd Fce-to-Fce Audit Rtes by Income Level 21 Tble 15: Direct Audit Hours nd Percent Chnge by Type of Auditor 22 Tble 16: Direct Audit Hours Per Audit nd Percent Chnge by Type of Auditor 22 Tble 17: Stff Yers Spent on Nonudit Activities nd Percent Chnge by Type of Auditor 22 Tble18: IRS Individul Audit Rtes by Region nd District Office 23 Tble 19: IRS Districts With the Highest nd Lowest Audit Rtes 24 Tble 20: Comprison of IRS Individul Audit Rtes, Including nd Excluding Service Center Audits 24 Figures Figure 1: Audit Rtes for Lower Income nd Higher Income Individuls 2 Figure 2: Audit Rtes for Lower Income nd Higher Income Nonbusiness nd Business Returns 3 Pge ii

4 United Sttes Generl Accounting Office Wshington, DC April 25, 2001 The Honorble Amo Houghton Chirmn, Subcommittee on Oversight Committee on Wys nd Mens House of Representtives Every yer, the Internl Revenue Service (IRS) performs vriety of complince checks to ensure the ccurcy of informtion reported by txpyers on their tx returns. These checks include verifying computtions on returns, mtching informtion reported by third prties to income reported by txpyers on returns, nd requesting more informtion bout items on tx return. Some of the checks were performed on virtully every one of the pproximtely 125 million returns filed in 1999; others were performed on smll subset of returns. IRS clssified bout 620,000 of these complince checks s udits, which rnge from contcts with txpyers tht re simple enough to be udited through the mil to fce-to-fce contcts over items tht re too complex to be udited through correspondence. 1 In recent yers, the udit rte the proportion of tx returns tht IRS udits ech yer hs drwn ttention. The ttention is due to long-term decline in udit rtes nd the difference in udit rtes for lower nd higher income individuls. The decline in udit rtes hs rised concerns bout whether this could led to decline in txpyers ccurtely reporting their tx libilities (i.e., their voluntry complince). The 1999 udit rte for lower income txpyers hs rised concerns bout whether txpyers re being selected for udits in n equitble mnner. Becuse of the ttention over udit rtes, you sked us to (1) describe the chnges in udit rtes for individul income tx returns overll nd for ctegories, such s mjor sources (i.e., nonbusiness versus business) 2 nd levels of income for fiscl yers 1996 through 2000; (2) obtin IRS resons 1 Under Internl Revenue Code Section 7602, IRS cn exmine the txpyer s books nd records nd solicit testimony from the txpyer nd relevnt prties regrding the ccurcy of tx return. 2 Nonbusiness sources include wges, dividends, nd interest. Business sources include self-employment income, such s income reported by individul sole proprietors on schedule C, which is used to compute profit or loss. Pge 1

5 nd relted dt explining the chnges in the udit rtes; nd (3) describe wht is known bout the effects of chnges in the udit rtes on tx complince. Results in Brief Compring fiscl yers 1996 nd 2000, the overll income tx udit rte of individuls declined bout 70 percent from 1.67 percent to 0.49 percent s shown in figure 1. Rtes declined regrdless of the individul txpyer s income level. Figure 1: Audit Rtes for Lower Income nd Higher Income Individuls 3.5 Audit rte (percent) Fiscl yer Higher income Lower income Overll udit rte Note 1: Lower income includes individuls reporting income less thn $25,000 nd higher income includes individuls reporting income of $100,000 or more. Note 2: The overll udit rte flls below the other two lines becuse it lso includes udits of other individuls, such s those reporting moderte income on their tx returns. Pge 2

6 In ny given yer, figure 1 lso shows greter udit rte for higher income individuls thn for lower income individuls. When the higher nd lower income groups re divided by mjor source of income, s shown in figure 2, some exceptions to this pttern re pprent. For individuls relying on nonbusiness income, those with lower incomes were udited t greter rte in fiscl yer 1999 thn those with higher incomes. For individuls relying on business income, those with lower incomes were udited t greter rte in fiscl yers 1996, 1999, nd Figure 2: Audit Rtes for Lower Income nd Higher Income Nonbusiness nd Business Returns 4.5 Audit rte (percent) Fiscl yer Nonbusiness-lower income Nonbusiness-higher income Business-lower income Business-higher income Note: Lower income includes individuls reporting income less thn $25,000 nd higher income includes individuls reporting income of $100,000 or more. Pge 3

7 Compring the type of udits nd the income level of the udited individuls, most udits were correspondence udits nd most lower income individuls were udited through correspondence. Most udited higher income individuls were udited through fce-to-fce udits. According to IRS officils, udit rtes declined for fiscl yers 1996 to 2000 for three min resons. First, over this period, the number of IRS uditors for individul returns declined by more thn hlf for resons such s decline in totl stff nd decisions to chnge stffing priorities to better serve txpyers before they file their returns. Second, IRS ws more likely to use the remining uditors in other duties, such s ssisting txpyers. Third, udits took longer due to dditionl udit requirements, such s more written communictions with txpyers bout the sttus of their udit. To explin the chnges in the udit rtes by income levels, IRS officils cited increses in the number of high-income tx returns nd n udit focus on noncomplince by erned income credit (EIC) climnts, who re usully lower income individuls. IRS rw dt were generlly consistent with IRS resons. We could not estblish the reltive influence of ech reson on the chnges in the udit rte. The specific effect of the recent decline in the udit rte on the level of voluntry complince is not known for severl resons. First, IRS does not hve current relible informtion on levels of voluntry complince. Even with this informtion, IRS would still need to tke number of steps to try to determine the specific link between complince nd udit rtes. Second, becuse nonudit nd udit progrms re designed to ensure tx complince, it is possible tht expnsion of IRS nonudit complince progrms could compenste to some degree for declining udit rtes. Third, improvements in ssisting nd educting txpyers bout their tx obligtions could similrly compenste to some degree for declining udit rtes. Becuse IRS does not hve relible, updted informtion on voluntry complince, we do not know the net effects on tx complince of the declining udit rtes, chnges in the volume of nonudit checks, nd ny improvements in IRS eductionl efforts. Bckground Annully, IRS udits some tx returns to determine whether txpyers complied with the tx lws. IRS ttempts to select returns for udit tht hve n indiction of potentil noncomplince bsed on, for exmple, its formul for flgging suspicious returns. IRS believes tht credible thret of being udited deters some noncomplince. IRS udits check complince in reporting income, deductions, nd other return items s well s in pying the correct tx libility. To conduct these complince Pge 4

8 checks, IRS uditors sk txpyers for documenttion bout specific items on their returns. IRS conducts two types of udits, fce-to-fce nd correspondence, using three clsses of uditors revenue gents, tx uditors, nd tx exminers. Fce-to-fce udits cn be either (1) field udits, in which n IRS revenue gent visits n individul who hs business income or complex return, or (2) office udits, in which n individul who hs less complex return visits tx uditor t n IRS office. Correspondence udits, s the nme suggests, re done by tx exminers who correspond with txpyers through the mil. Correspondence udits usully involve one line item on return. Becuse correspondence udits involve fewer nd usully simpler tx return items, they re less likely to burden txpyers in terms of time, contcts with IRS, nd documenttion provided to IRS. IRS lso checks complince nd contcts individul txpyers through nonudit enforcement progrms. For exmple, IRS mth error progrm checks returns for mth nd consistency errors nd contcts txpyers if such errors re found. IRS underreporter progrm mtches the income reported on tx returns with the informtion returns (e.g., W-2 forms) filed by third prties, such s employers who py wge income. If discrepncies re found, then txpyers re miled notice. Although such contcts cn be similr to correspondence udit contcts, IRS does not define them s udit contcts. 3 Over the yers, IRS hs shifted contcts between the udit nd nonudit ctegories. For exmple, in fiscl 1997, IRS shifted over 700,000 cses involving missing or invlid socil security numbers on tx returns from the correspondence udit progrm to the mth error progrm. Chnges in the definition of n udit could contribute to decreses or increses in the udit rte. Scope nd Methodology To describe chnges in udit rtes for individuls (s opposed to prtnership or corporte txpyers), we used IRS method for computing udit rtes. For ll txpyers nd by txpyer ctegories, the udit rte equls the proportion of IRS udits closed in fiscl yer compred to returns filed in the previous clendr yer. We used dt from IRS Dtbook, Audit Informtion Mngement System, nd Sttistics of 3 See Tx Administrtion: IRS Use of Nonudit Contcts (GAO/GGD-00-7, Mr. 16, 2000) for further discussion of nonudit contcts nd their reltionship to udit contcts. Pge 5

9 Income bout individul income tx returns filed in clendr yers 1995 through 1999 nd udits of the returns tht closed in fiscl yers 1996 through This llowed us to describe the chnges nd updte the udit rte trends in erlier reports. 4 We lso described udit rtes by vrious ctegories. One ctegory ws the income reported on individul income tx returns, which IRS divides into brod groups. Under IRS grouping, lower income individuls report income under $25,000 nd higher income individuls report $100,000 or more of income on their tx returns. Other ctegories included the types of IRS udit, IRS office loctions, nd the mjor income sources. Nonbusiness sources include individuls who generted most of their income from sources such s wges, dividends, nd interest. Business sources include individuls who generted most of their income from selfemployment nd reported tht income on schedule C (nonfrm income) or schedule F (frm income). For comprisons of lower nd higher income by source of income, we excluded schedule F income becuse IRS dt only split schedule F income into groups under nd over $100,000. We did include Schedule F txpyers in the overll udit rte. We interviewed officils from IRS Exmintion Division nd the Brookhven Service Center to discuss IRS resons for chnges in the udit rtes from fiscl yers 1996 through We lso obtined vilble IRS dt relted to the resons given by IRS officils. For exmple, we obtined IRS dt on chnges in the number of uditors nd number of hours spent doing udits. We checked for inconsistencies between the rw dt nd the resons tht IRS officils gve us. However, due to time constrints, we did not do ny more detiled nlyses to determine the extent to which IRS resons explined the chnges in udit rtes. Nor did we ttempt to identify resons beyond those offered by IRS. To describe wht is known bout the potentil effects of chnges in the udit rtes on tx complince, we used our previous nd ongoing work on IRS udits, other IRS enforcement progrms, nd tx complince. We lso used informtion from our discussions with IRS officils. 4 See Tx Administrtion: Audit Trends nd Results for Individul Txpyers (GAO/GGD-96-91, Apr. 26, 1996), which discussed udit rtes for individuls during fiscl yers We issued report (Tx Administrtion: IRS Audit nd Criminl Enforcement Rtes for Individul Txpyers Across the Country, GAO/GGD-99-19, Dec. 23, 1998) on geogrphic udit rtes. Appendix III updtes such udit rtes for fiscl yers Pge 6

10 We did our work t IRS ntionl office in Wshington, D.C., between September 2000 nd Mrch 2001 in ccordnce with generlly ccepted government uditing stndrds. We requested comments on drft of this report from the Commissioner of Internl Revenue. We received written comments from the Commissioner in letter dted April 19, The comments re reprinted in ppendix IV nd discussed t the end of this letter. Individul Audit Rtes Hve Been Declining Overll nd Across Vrious Ctegories From fiscl yers 1996 through 2000, the overll income tx udit rte of individuls declined. As tble 1 shows, IRS nnul udit rtes for individuls declined from 1.67 percent to 0.49 percent bout 70 percent. The tble lso shows tht the udit rtes fell for ll mjor sources of income nonbusiness s well s schedule C nd schedule F business returns over the 5 yers. Tble 1: Audit Rtes for Individuls Returns nd udits in thousnds Individul txpyers Percent chnge Individul income tx returns 116, , , , , Individul udits 1, , , , Audit rtes (percent) Nonbusiness Schedule C Schedule F Tble 1 lso shows tht the udit rte ptterns for ech yer chnged little from fiscl yers 1996 to Schedule C business returns were more thn twice s likely to be udited thn the nonbusiness returns in ech yer. Tble 2 shows tht udit rtes declined bout eqully 67 percent nd 70 percent, respectively for lower nd higher income individuls. When txpyers re seprted into nonbusiness nd business income groups, udit rtes declined t lest 42 percent from fiscl yers 1996 to 2000 for lower nd higher income individuls in the two groups. Pge 7

11 Tble 2: Audit Rtes for Individul Txpyers by Primry Income Source nd Income Level Primry income source nd income level Percent chnge Nonbusiness nd schedule C business incomes Lower income 1.91% 1.46% 1.12% 1.24% 0.63% -67 Higher income Nonbusiness income Lower income Higher income Schedule C business income Lower income Higher income Note: See tble 12 for n explntion of how udit rtes were clculted for fiscl yer Lower income includes individuls reporting income less thn $25,000 nd higher income includes individuls reporting income of $100,000 or more. Tble 2 lso shows tht higher income individuls were more likely to be udited thn lower income individuls in ech of the 5 yers. However, exceptions to this pttern emerged when these udit rtes by income level were nlyzed by source of income. First, in the nonbusiness group, IRS ws more likely to udit lower income individuls only in fiscl yer Second, in the business group (schedule C), the rtes fluctuted by income levels. IRS ws more likely to udit lower income individuls in fiscl yer 1996, higher income individuls in fiscl yers 1997 nd 1998, nd lower income individuls in fiscl yers 1999 nd Most udits of lower income individuls were correspondence udits, with the proportion of udits of lower income individuls tht were correspondence udits rnging from 69 to 84 percent over the 5 yers. Audits of higher income individuls were mostly fce-to-fce udits, rnging from 62 to 75 percent over the 5 yers. (See tble 13 in pp. I for detils.) Correspondence nd fce-to-fce udit rtes lso vried by txpyer income. For exmple, in fiscl yer 2000, the fce-to-fce udit rte (fceto-fce udits divided by ll returns filed) for higher income individuls ws 0.60 percent compred with 0.13 percent for lower income individuls. For correspondence udits in fiscl yer 2000, the udit rte for higher income individuls ws 0.37 percent nd for lower income individuls ws 0.50 percent. (See tble 14 in pp. I for detils.) Pge 8

12 Tble 3 shows tht both types of fce-to-fce udits (field nd office) nd correspondence udits declined by similr rtes from 1996 to Tble 3 lso shows tht correspondence/tx exminer udits ccounted for over hlf of ll udits in ech yer (rnging from 54 percent to 67 percent) nd tht the number of udits declined ech yer for ll types of udits/uditors except for correspondence udits in fiscl yer Tble 3: Individul Returns Audited by Type of Audit nd Auditor Individul returns udited Audit/uditor type Percent chnge Field/revenue gents 252, , , ,518 91, Office/tx uditors 509, , , , , Correspondence/tx exminers 1,179, , , , , Totl 1,941,546 1,519,243 1,192,780 1,100, , Note: With very few exceptions, revenue gents do field udits, tx uditors do office udits, nd tx exminers do correspondence udits. Tx exminer totls for fiscl yers 1998, 1999, nd 2000 lso include service center totls from IRS dt. The declines in udit rtes were spred uniformly cross IRS four regions. However, udit rtes vried by region. The udit rtes declined bout 50 percent in ech of IRS four regionl offices from fiscl yers 1996 to For ech of these 4 yers, the rnge of udit rtes ws highest in the Western Region (1.09 to 0.47 percent) compred to the Northest Region (0.44 to 0.23 percent), the Southest Region (0.58 to 0.28), nd the Midsttes Region (0.62 to 0.32 percent). (See tbles 18, 19, nd 20 in pp. III.) IRS Officils Cited Severl Resons for the Chnges in Individul Audit Rtes According to IRS officils, overll udit rtes declined for fiscl yers 1996 to 2000 for three min resons. First, IRS hd fewer uditors for individul returns for resons tht include decline in stff nd decisions to chnge stffing priorities to focus on customer service. Second, IRS ws more likely to use the remining uditors in other duties, such s ssisting txpyers. Third, udits took longer due to dditionl requirements, such s more written communictions with txpyers bout the sttus of their udit. With respect to chnges in the udit rte by income levels, IRS 5 Fiscl yer 1999 return filings by geogrphicl loction were not vilble for us to compute the relted udit rtes for fiscl yer Pge 9

13 officils cited n increse in the number of high-income tx returns nd n udit focus on noncomplince by erned income credit climnts, who re usully lower income individuls. IRS rw dt were generlly consistent with ll these resons. However, due to time constrints, we did not nlyze the dt to determine the extent to which IRS resons explined the chnges in udit rtes. IRS Auditor Stffing Levels Declined According to IRS officils, IRS did fewer udits between fiscl yers 1996 nd 2000, in prt becuse it hd fewer uditors. IRS officils explined tht uditor stff levels declined for two resons. First, tight budgets in the 1990s reduced overll stffing levels. Second, IRS put more stff in positions to serve txpyers nd generlly hs not hired revenue gents or tx uditors since As shown in tble 4, the number of revenue gent nd tx uditor positions ssigned to udit individul income tx returns declined stedily since By fiscl yer 2000, the number of these positions declined bout 54 percent for revenue gents nd bout 61 percent for tx uditors. This represents loss of over 2,000 stff yers for udit stff devoted to field nd office udits. On the other hnd, tx exminer positions, which do the simpler correspondence udits, incresed 13 percent, or 200 positions, between fiscl yers 1997 nd 2000 (dt for fiscl yer 1996 were not vilble). Tble 4: Audit Stffing Levels for Individul Audits Fiscl yer Chnge Type of uditor Number Percent Revenue gents 2,441 2,121 1,751 1,407 1,116-1, Tx uditors 1,173 1, Tx exminers 1,515 b 1,772 b 1,740 1, c 13 c Totl 4,681 4,320 3,768 3,292 IRS ws not ble to provide tx exminer dt for fiscl yer b Tx exminer totls for fiscl yers 1997 nd 1998 re IRS estimtes. c Only covers chnge from fiscl yer 1997 to Auditors Spent More Time on Other Activities IRS officils lso sid tht its uditors spent less time uditing in fiscl yers 1996 through Our nlysis of IRS dt, s shown in tble 5, indictes tht for individul income tx returns, the verge mount of direct udit time ctul time doing udit work hs declined in Pge 10

14 comprison to time spent on nondirect udit ctivities. Nondirect udit ctivities include txpyer ssistnce, other detils, nd trining. Tble 5: Direct nd Nondirect Stff Yers nd Percent Chnge by Type of Auditor Type of uditor Percent chnge Revenue gents Direct udit 7,924 7,765 6,840 5,903 5, Nondirect udit 7,159 6,634 6,807 7,158 7,285 2 Totl stff yers 15,083 14,399 13,647 13,061 12, Direct udit percent Tx uditors Direct udit 1,280 1, Nondirect udit 1,205 1,154 1,207 1,204 1,136-6 Totl stff yers 2,485 2,318 2,113 1,930 1, Direct udit percent Prt of the reson for the decline in uditing is tht revenue gents nd tx uditors spent incresingly more time providing txpyer ssistnce between fiscl yers 1996 nd The mount of time spent on txpyer ssistnce by revenue gents incresed from bout 1.0 percent of vilble stff yers in 1996 to bout 4.4 percent of vilble stff yers in The mount of time spent on txpyer ssistnce by tx uditors incresed from bout 1.4 percent of vilble stff yers in 1996 to bout 12.3 percent of vilble stff yers in IRS did not hve comprble dt for ssistnce provided by tx exminers who hd been slted to do udits. In ddition, revenue gents nd tx uditors hd less time to udit becuse of incresed time in trining. (See tble 17 in pp. II for dditionl informtion on revenue gent nd tx uditor trining.) Considering the 54-percent decrese in the number of revenue gents, the trining time per revenue gent incresed bout 227 percent. The trining time per tx uditor over the sme 5 yers incresed bout 95 percent. IRS did not hve comprble trining dt on tx exminers. IRS Auditors Spent More Time to Finish Ech Audit Finlly, IRS officils sid tht uditors generlly took longer to finish udits during fiscl yers 1996 to Our nlysis of IRS dt for this period (see tble 16 in pp. II) showed tht the verge time to finish n udit incresed for ll types of uditors, including bout Pge 11

15 37 percent (20.2 hours to 27.6 hours) for revenue gents (field udits), 56 percent (4.6 hours to 7.1 hours) for tx uditors (office udits), nd 153 percent (0.7 hours to 1.8 hours) for tx exminers (correspondence udits). IRS officils told us tht Internl Revenue Service Restructuring nd Reform Act of 1998 requirements incresed udit time. 6 Among other things, these requirements resulted in IRS uditors hving to send more notices to txpyers nd third prties tht provide informtion bout the txpyer being udited. New requirements to explin innocent spouse provisions nd to protect txpyers under udit hve generted more review work. These officils sid the ct hs creted mny new tsks during udits. Other fctors, such s the experience level of the uditor nd complexity of the udit, lso ffected udit time per return. For exmple, IRS officils sid tht they lost mny experienced uditors to higher grded positions elsewhere in IRS. Becuse multiple fctors ffect udit time per return, determining the contribution of ech fctor to chnges in udit time could be difficult. Becuse of time constrints, we did not ttempt such n nlysis. IRS Cited Other Resons for the Vrying Individul Audit Rtes by Income Levels IRS officils offered two resons why the udit rtes for lower income individuls exceeded the rtes for higher income individuls in selected yers mong the nonbusiness nd business groups. First, s tble 6 shows, the number of higher income returns filed in clendr yers 1995 through 1999 tht were subject to udits in fiscl yers 1996 to 2000 significntly incresed compred with the number of lower income returns filed. For nonbusiness returns, the number of higher income returns filed rose 80 percent compred with 5-percent decrese for lower income returns filed. For business returns, the number of higher income individul returns incresed bout three times the rte of lower income business returns. 6 P.L Pge 12

16 Tble 6: Returns Filed nd Percent Chnge by Income Level Returns filed in clendr yer Income level Percent chnge Nonbusiness returns Lower income 59,211,700 58,790,700 58,266,600 57,432,900 56,247,800-5 Higher income 4,540,800 5,260,500 6,044,700 7,025,000 8,151, Schedule C business returns Lower income 2,436,300 2,464,700 2,530,100 2,546,800 2,541,000 4 Higher income 1,738,300 1,770,700 1,835,500 1,876,000 1,948, Note: Returns filed in clendr yers1995 through 1999 re used to compute the udit rtes for fiscl yers 1996 through Lower income includes individuls reporting income less thn $25,000 nd higher income includes individuls reporting income of $100,000 or more. Second, IRS udits in fiscl yers 1997 through 2000 hve continued to focus on EIC noncomplince, usully by lower income individuls. 7 As tble 7 shows, EIC udits, usully correspondence udits, ccounted for lrge percent of the udits of lower income txpyers, regrdless of their mjor source of income. In fct, the EIC portion of ll udits for lower income txpyers in fiscl yer 2000 ws more thn double the fiscl yer 1997 EIC portion of these udits. Tble 7: EIC Audits s Percent of Totl Audits of Lower Income Individuls Fiscl yer Audit type Totl udits of lower income individuls 895, , , ,912 Service center EIC udits b 360, , , ,654 EIC s percent of totl udits 40% 43% 77% 88% Note: IRS ws unble to provide EIC dt for fiscl yer Excludes Schedule F filers becuse IRS dt do not show how mny of these filers reported less thn $25,000. b District office udits might cover EIC in prt, but IRS does not uniformly cpture tht informtion. 7 Congress encted EIC in 1975, s refundble tx credit vilble to lower income, working txpyers, to offset the effect of socil security txes on lower income fmilies nd to encourge these txpyers to seek employment rther thn welfre. Pge 13

17 IRS officils lso sid tht project to ddress noncomplince by schedule C filers who climed EIC explined the greter udit rtes for lower income business filers compred with those with higher incomes during fiscl yers 1999 nd Effect of the Recent Declining Audit Rte on Tx Complince Levels Is Not Known The specific effect of the recent decline in the udit rte on the level of voluntry complince is not known. One reson is tht IRS does not hve current relible informtion on the levels of voluntry complince. IRS lst mesured overll income tx complince for tx yer IRS nd others re concerned tht chnges in the tx lws, economy, nd demogrphics since 1988 hve mde the complince informtion out of dte. Even if IRS hd this informtion, IRS would still need to tke number of steps to try to determine the specific link between chnges in udits nd chnges in voluntry complince levels. Historiclly, mesuring the specific impct of udit rte chnges on voluntry complince hs been difficult. It is difficult to collect dt on nonudit fctors tht lso cn ffect voluntry complince levels, nd then to control for these fctors in order to isolte the impct of udit rte chnges. For exmple, it is difficult to determine the effect of declining udit rtes on voluntry complince when IRS nonudit checks could offset to some degree ny negtive effects of declining udit rtes on complince. Since the 1970s, for exmple, the underreporter progrm hs grown, covering more types of income especilly mong nonbusiness txpyers. IRS lso uses the mth error progrm to help ensure txpyer complince. Since the mth error nd underreporter checks cn be similr to correspondence udits, growth in these progrms my offset to some degree the decline in the udit rte. Furthermore, it hs lso been difficult to mesure how improvements in ssisting nd educting txpyers bout their tx obligtions compenste for declining rtes. These IRS efforts, lthough not designed to find noncomplince, could help txpyers to voluntrily comply. To the extent tht eduction efforts succeed in promoting complince, overll complince would not necessrily decline if the udit rte declines. IRS hs been llocting more resources to txpyer ssistnce nd eduction. One exmple is the incresed use of revenue gents nd tx uditors to provide txpyer ssistnce. Becuse IRS does not hve mesure of voluntry complince, we do not know the net effects on tx complince levels of the declining udit rtes, Pge 14

18 chnges in the volume of nonudit checks, nd ny improvements in IRS eductionl efforts. Agency Comments On April 19, 2001, we received written comments on drft of this report from the Commissioner of Internl Revenue (see pp. IV.). The Commissioner sid tht IRS grees with our presenttion nd nlysis of the udit rte dt s well s with the need for current nd relible dt on voluntry complince. The Commissioner greed tht chnges in the economy nd tx lws hve rendered IRS complince dt obsolete. The Commissioner s comments lso expnded on wht IRS officils told us during our work bout the resons for the udit rte decline. Specificlly, the comments sid tht two provisions (sections 1203 nd 1204) of the Restructuring nd Reform Act of 1998 creted cutionry environment tht led to udits tking longer. 8 The Commissioner lso sid tht the report did not cknowledge historicl dt in two studies--one by IRS nd one by externl reserchers--on the effects of the decline in udit rtes on voluntry complince. 9 We did not cknowledge these studies in the report becuse, while they estimte reltionship between udits nd complince, they re not bsed on current dt. The most recent of the studies used dt from 1982 through Becuse of the possibility tht chnges over time in the economy, tx lws, demogrphics, nd IRS complince progrms hve chnged the reltionship between udit rtes nd voluntry complince, we did not cite the studies. These two studies did report positive reltionship between udit rtes nd voluntry complince. This finding is consistent with the concern, which we describe in the report, tht decline in udit rtes could led to decline in voluntry complince. As rrnged with your office, unless you publicly nnounce its contents erlier, we pln no further distribution of this letter until 30 dys from its 8 Section 1203 requires the Commissioner of Internl Revenue to terminte ny IRS employee tht ws proven to hve committed certin violtions in connection with the performnce of officil duties. Section 1204 prohibits the use of enforcement sttistics in imposing or suggesting production quots or in evluting employee performnce. 9 Upon checking with IRS officils, we found out tht these two studies re Dubin, Gretz, nd Wilde, The Effect of Audit Rtes on the Federl Income Tx, , Ntionl Tx Journl (1990), nd The Determinnts of Individul Income Tx Complince: Estimting the Impcts of Tx Policy, Enforcement, nd IRS Responsiveness (IRS Pub. 1916, 1996). Pge 15

19 dte of issue. We will then send copies to Representtive Willim M. Thoms, Chirmn, nd Representtive Chrles B. Rngel, Rnking Minority Member, House Committee on Wys nd Mens; Representtive Willim J. Coyne, Rnking Minority Member, Subcommittee on Oversight, House Committee on Wys nd Mens, nd Sentor Chrles E. Grssley, Chirmn, nd Sentor Mx Bucus, Rnking Minority Member, Sente Committee on Finnce. We will lso send copies to the Honorble Pul H. O Neill, Secretry of the Tresury; the Honorble Chrles O. Rossotti, Commissioner of Internl Revenue; the Honorble Mitchell E. Dniels, Jr., Director, Office of Mngement nd Budget; nd other interested prties. Copies of this report will be mde vilble to others upon request. If you hve ny questions, plese contct me or Tom Short t (202) Key contributors to this report re cknowledged in ppendix V. Jmes R. White Director, Tx Issues Pge 16

20 Appendix I: Tx Audit Rte Appendix I: Individul Income Tx Audit Rte Trends for Fiscl Yers 1996 Through 2000 Trends for Fiscl Yers 1996 Through 2000 Tble 8: Audit Rtes for Individul Txpyers Overll nd by Income Level Fiscl yer udit rte Income level Percent chnge Overll udit rte for individuls 1.67% 1.28% 0.99% 0.90% 0.49% -70% Nonbusiness returns TPI under $25, TPI $25,000 under $100, TPI $100,000 nd over Subtotl Business returns Schedule C TGR under $25, TGR $25,000 under $100, TGR $100,000 nd over Subtotl Schedule F TGR under $100, TGR $100,000 nd over Subtotl Legend TPI = totl positive income (income from positive sources only) Schedule C-TGR = totl gross receipts (profit or loss from business) Schedule F-TGR = totl gross receipts (profit or loss from frming) Note: We combined two of IRS income levels ($25,000 to $50,000 nd $50,000 to $100,000) into one income group ($25,000 to $100,000) becuse their udit rtes were similr. Pge 17

GAO HOME MORTGAGE INTEREST DEDUCTION. Despite Challenges Presented by Complex Tax Rules, IRS Could Enhance Enforcement and Guidance

GAO HOME MORTGAGE INTEREST DEDUCTION. Despite Challenges Presented by Complex Tax Rules, IRS Could Enhance Enforcement and Guidance GAO United Sttes Government Accountbility Office Report to the Joint Committee on Txtion July 2009 HOME MORTGAGE INTEREST DEDUCTION Despite Chllenges Presented by Complex Tx Rules, IRS Could Enhnce Enforcement

More information

DlNBVRGH + Sickness Absence Monitoring Report. Executive of the Council. Purpose of report

DlNBVRGH + Sickness Absence Monitoring Report. Executive of the Council. Purpose of report DlNBVRGH + + THE CITY OF EDINBURGH COUNCIL Sickness Absence Monitoring Report Executive of the Council 8fh My 4 I.I...3 Purpose of report This report quntifies the mount of working time lost s result of

More information

2001 Attachment Sequence No. 118

2001 Attachment Sequence No. 118 Form Deprtment of the Tresury Internl Revenue Service Importnt: Return of U.S. Persons With Respect to Certin Foreign Prtnerships Attch to your tx return. See seprte instructions. Informtion furnished

More information

Lump-Sum Distributions at Job Change, p. 2

Lump-Sum Distributions at Job Change, p. 2 Jnury 2009 Vol. 30, No. 1 Lump-Sum Distributions t Job Chnge, p. 2 E X E C U T I V E S U M M A R Y Lump-Sum Distributions t Job Chnge GROWING NUMBER OF WORKERS FACED WITH ASSET DECISIONS AT JOB CHANGE:

More information

Health insurance exchanges What to expect in 2014

Health insurance exchanges What to expect in 2014 Helth insurnce exchnges Wht to expect in 2014 33096CAEENABC 02/13 The bsics of exchnges As prt of the Affordble Cre Act (ACA or helth cre reform lw), strting in 2014 ALL Americns must hve minimum mount

More information

a GAO-03-568 GAO COLLEGE COMPLETION Additional Efforts Could Help Education with Its Completion Goals Report to Congressional Requesters

a GAO-03-568 GAO COLLEGE COMPLETION Additional Efforts Could Help Education with Its Completion Goals Report to Congressional Requesters GAO United Sttes Generl Accounting Office Report to Congressionl Requesters My 2003 COLLEGE COMPLETION Additionl Efforts Could Help Eduction with Its Completion Gols GAO-03-568 My 2003 COLLEGE COMPLETION

More information

Recognition Scheme Forensic Science Content Within Educational Programmes

Recognition Scheme Forensic Science Content Within Educational Programmes Recognition Scheme Forensic Science Content Within Eductionl Progrmmes one Introduction The Chrtered Society of Forensic Sciences (CSoFS) hs been ccrediting the forensic content of full degree courses

More information

Small Businesses Decisions to Offer Health Insurance to Employees

Small Businesses Decisions to Offer Health Insurance to Employees Smll Businesses Decisions to Offer Helth Insurnce to Employees Ctherine McLughlin nd Adm Swinurn, June 2014 Employer-sponsored helth insurnce (ESI) is the dominnt source of coverge for nonelderly dults

More information

Health insurance marketplace What to expect in 2014

Health insurance marketplace What to expect in 2014 Helth insurnce mrketplce Wht to expect in 2014 33096VAEENBVA 06/13 The bsics of the mrketplce As prt of the Affordble Cre Act (ACA or helth cre reform lw), strting in 2014 ALL Americns must hve minimum

More information

ClearPeaks Customer Care Guide. Business as Usual (BaU) Services Peace of mind for your BI Investment

ClearPeaks Customer Care Guide. Business as Usual (BaU) Services Peace of mind for your BI Investment ClerPeks Customer Cre Guide Business s Usul (BU) Services Pece of mind for your BI Investment ClerPeks Customer Cre Business s Usul Services Tble of Contents 1. Overview...3 Benefits of Choosing ClerPeks

More information

Enterprise Risk Management Software Buyer s Guide

Enterprise Risk Management Software Buyer s Guide Enterprise Risk Mngement Softwre Buyer s Guide 1. Wht is Enterprise Risk Mngement? 2. Gols of n ERM Progrm 3. Why Implement ERM 4. Steps to Implementing Successful ERM Progrm 5. Key Performnce Indictors

More information

STATUS OF LAND-BASED WIND ENERGY DEVELOPMENT IN GERMANY

STATUS OF LAND-BASED WIND ENERGY DEVELOPMENT IN GERMANY Yer STATUS OF LAND-BASED WIND ENERGY Deutsche WindGurd GmbH - Oldenburger Strße 65-26316 Vrel - Germny +49 (4451)/9515 - info@windgurd.de - www.windgurd.com Annul Added Cpcity [MW] Cumultive Cpcity [MW]

More information

Utilization of Smoking Cessation Benefits in Medicaid Managed Care, 2009-2013

Utilization of Smoking Cessation Benefits in Medicaid Managed Care, 2009-2013 Utiliztion of Smoking Cesstion Benefits in Medicid Mnged Cre, 2009-2013 Office of Qulity nd Ptient Sfety New York Stte Deprtment of Helth Jnury 2015 Introduction According to the New York Stte Tocco Control

More information

GAO HIGHER EDUCATION. Improved Tax Information Could Help Families Pay for College. Report to the Committee on Finance, U.S.

GAO HIGHER EDUCATION. Improved Tax Information Could Help Families Pay for College. Report to the Committee on Finance, U.S. GAO United Sttes Government Accountbility Office Report to the Committee on Finnce, U.S. Sente My 2012 HIGHER EDUCATION Improved Tx Informtion Could Help Fmilies Py for College GAO-12-560 My 2012 HIGHER

More information

July 22, 2009. The Honorable Henry A. Waxman Chairman Committee on Energy and Commerce House of Representatives

July 22, 2009. The Honorable Henry A. Waxman Chairman Committee on Energy and Commerce House of Representatives United Sttes Government Accountbility Office Wshington, DC 20548 July 22, 2009 The Honorble Henry A. Wxmn Chirmn Committee on Energy nd Commerce House of Representtives The Honorble John D. Dingell Chirmn

More information

FDIC Study of Bank Overdraft Programs

FDIC Study of Bank Overdraft Programs FDIC Study of Bnk Overdrft Progrms Federl Deposit Insurnce Corportion November 2008 Executive Summry In 2006, the Federl Deposit Insurnce Corportion (FDIC) initited two-prt study to gther empiricl dt on

More information

2015 EDITION. AVMA Report on Veterinary Compensation

2015 EDITION. AVMA Report on Veterinary Compensation 2015 EDITION AVMA Report on Veterinry Compenstion AVMA Report on Veterinry Compenstion 2015 EDITION Copyright 2015 by the All rights reserved. ISBN-13: 978-1-882691-31-9 AVMA Report on Veterinry Compenstion

More information

Quick Reference Guide: One-time Account Update

Quick Reference Guide: One-time Account Update Quick Reference Guide: One-time Account Updte How to complete The Quick Reference Guide shows wht existing SingPss users need to do when logging in to the enhnced SingPss service for the first time. 1)

More information

Anthem Blue Cross Life and Health Insurance Company University of Southern California Custom Premier PPO 800/20%/20%

Anthem Blue Cross Life and Health Insurance Company University of Southern California Custom Premier PPO 800/20%/20% Anthem Blue Cross Life nd Helth Insurnce Compny University of Southern Cliforni Custom Premier 800/20%/20% Summry of Benefits nd Coverge: Wht this Pln Covers & Wht it Costs Coverge Period: 01/01/2015-12/31/2015

More information

PROPERTY AND CASUALTY INSURANCE. Effects of the Nonadmitted and Reinsurance Reform Act of 2010

PROPERTY AND CASUALTY INSURANCE. Effects of the Nonadmitted and Reinsurance Reform Act of 2010 United Sttes Government Accountbility Office Report to Congressionl Committees Jnury 2014 PROPERTY AND CASUALTY INSURANCE Effects of the Nondmitted nd Reinsurnce Reform Act of 2010 GAO-14-136 Jnury 2014

More information

Health insurance exchanges What to expect in 2014

Health insurance exchanges What to expect in 2014 Helth insurnce exchnges Wht to expect in 2014 33096CAEENABC 11/12 The bsics of exchnges As prt of the Affordble Cre Act (ACA or helth cre reform lw), strting in 2014 ALL Americns must hve minimum mount

More information

Vendor Rating for Service Desk Selection

Vendor Rating for Service Desk Selection Vendor Presented By DATE Using the scores of 0, 1, 2, or 3, plese rte the vendor's presenttion on how well they demonstrted the functionl requirements in the res below. Also consider how efficient nd functionl

More information

Small Business Networking

Small Business Networking Why network is n essentil productivity tool for ny smll business Effective technology is essentil for smll businesses looking to increse the productivity of their people nd processes. Introducing technology

More information

Humana Critical Illness/Cancer

Humana Critical Illness/Cancer Humn Criticl Illness/Cncer Criticl illness/cncer voluntry coverges py benefits however you wnt With our criticl illness nd cncer plns, you'll receive benefit fter serious illness or condition such s hert

More information

S a l e s Ta x, U s e Ta x, I n c o m e Ta x W i t h h o l d i n g a n d M i c h i g a n B u s i n e s s Ta x E s t i m a t e s

S a l e s Ta x, U s e Ta x, I n c o m e Ta x W i t h h o l d i n g a n d M i c h i g a n B u s i n e s s Ta x E s t i m a t e s 78 (Rev. 8-08) S l e s T x, U s e T x, I n c o m e T x W i t h h o l d i n g n d M i c h i g n B u s i n e s s T x E s t i m t e s Forms nd Instructions Cll (517) 636-4730 or visit Tresury s Web site t

More information

Econ 4721 Money and Banking Problem Set 2 Answer Key

Econ 4721 Money and Banking Problem Set 2 Answer Key Econ 472 Money nd Bnking Problem Set 2 Answer Key Problem (35 points) Consider n overlpping genertions model in which consumers live for two periods. The number of people born in ech genertion grows in

More information

An Undergraduate Curriculum Evaluation with the Analytic Hierarchy Process

An Undergraduate Curriculum Evaluation with the Analytic Hierarchy Process An Undergrdute Curriculum Evlution with the Anlytic Hierrchy Process Les Frir Jessic O. Mtson Jck E. Mtson Deprtment of Industril Engineering P.O. Box 870288 University of Albm Tuscloos, AL. 35487 Abstrct

More information

How To Set Up A Network For Your Business

How To Set Up A Network For Your Business Why Network is n Essentil Productivity Tool for Any Smll Business TechAdvisory.org SME Reports sponsored by Effective technology is essentil for smll businesses looking to increse their productivity. Computer

More information

MAX. As an increasingly larger share of Medicaid enrollees MEDICAID POLICY BRIEF

MAX. As an increasingly larger share of Medicaid enrollees MEDICAID POLICY BRIEF MAX CENTERS FOR MEDICARE & MEDICAID SERVICES MEDICAID POLICY BRIEF Brief 14 December 2012 The Avilbility nd Usbility of Behviorl Helth Orgniztion Encounter Dt in MAX 2009 Jessic Nysenbum, Ellen Bouchery,

More information

How To Network A Smll Business

How To Network A Smll Business Why network is n essentil productivity tool for ny smll business Effective technology is essentil for smll businesses looking to increse the productivity of their people nd processes. Introducing technology

More information

Corporate Compliance vs. Enterprise-Wide Risk Management

Corporate Compliance vs. Enterprise-Wide Risk Management Corporte Complince vs. Enterprise-Wide Risk Mngement Brent Sunders, Prtner (973) 236-4682 November 2002 Agend Corporte Complince Progrms? Wht is Enterprise-Wide Risk Mngement? Key Differences Why Will

More information

Contextualizing NSSE Effect Sizes: Empirical Analysis and Interpretation of Benchmark Comparisons

Contextualizing NSSE Effect Sizes: Empirical Analysis and Interpretation of Benchmark Comparisons Contextulizing NSSE Effect Sizes: Empiricl Anlysis nd Interprettion of Benchmrk Comprisons NSSE stff re frequently sked to help interpret effect sizes. Is.3 smll effect size? Is.5 relly lrge effect size?

More information

GAO HIGHER EDUCATION. Federal Science, Technology, Engineering, and Mathematics Programs and Related Trends

GAO HIGHER EDUCATION. Federal Science, Technology, Engineering, and Mathematics Programs and Related Trends GAO United Sttes Government Accountbility Office Report to the Chirmn, Committee on Rules, House of Representtives October 2005 HIGHER EDUCATION Federl Science, Technology, Engineering, nd Mthemtics Progrms

More information

Small Business Networking

Small Business Networking Why network is n essentil productivity tool for ny smll business Effective technology is essentil for smll businesses looking to increse the productivity of their people nd business. Introducing technology

More information

Guide to Reading Your Morgan Stanley Smith Barney Statement

Guide to Reading Your Morgan Stanley Smith Barney Statement Guide to Reding Your Morgn Stnley Smith Brney Sttement Your Morgn Stnley Smith Brney ( MSSB ) ccount sttement is vluble nd, powerful resource tht provides you with the informtion you need to prtner with

More information

Small Business Networking

Small Business Networking Why network is n essentil productivity tool for ny smll business Effective technology is essentil for smll businesses looking to increse the productivity of their people nd processes. Introducing technology

More information

Economics Letters 65 (1999) 9 15. macroeconomists. a b, Ruth A. Judson, Ann L. Owen. Received 11 December 1998; accepted 12 May 1999

Economics Letters 65 (1999) 9 15. macroeconomists. a b, Ruth A. Judson, Ann L. Owen. Received 11 December 1998; accepted 12 May 1999 Economics Letters 65 (1999) 9 15 Estimting dynmic pnel dt models: guide for q mcroeconomists b, * Ruth A. Judson, Ann L. Owen Federl Reserve Bord of Governors, 0th & C Sts., N.W. Wshington, D.C. 0551,

More information

Small Business Networking

Small Business Networking Why network is n essentil productivity tool for ny smll business Effective technology is essentil for smll businesses looking to increse the productivity of their people nd business. Introducing technology

More information

Treatment Spring Late Summer Fall 0.10 5.56 3.85 0.61 6.97 3.01 1.91 3.01 2.13 2.99 5.33 2.50 1.06 3.53 6.10 Mean = 1.33 Mean = 4.88 Mean = 3.

Treatment Spring Late Summer Fall 0.10 5.56 3.85 0.61 6.97 3.01 1.91 3.01 2.13 2.99 5.33 2.50 1.06 3.53 6.10 Mean = 1.33 Mean = 4.88 Mean = 3. The nlysis of vrince (ANOVA) Although the t-test is one of the most commonly used sttisticl hypothesis tests, it hs limittions. The mjor limittion is tht the t-test cn be used to compre the mens of only

More information

Reasoning to Solve Equations and Inequalities

Reasoning to Solve Equations and Inequalities Lesson4 Resoning to Solve Equtions nd Inequlities In erlier work in this unit, you modeled situtions with severl vriles nd equtions. For exmple, suppose you were given usiness plns for concert showing

More information

A National Look at the High School Counseling Office

A National Look at the High School Counseling Office A Ntionl Look t the High School Counseling Office Wht Is It Doing nd Wht Role Cn It Ply in Fcilitting Students Pths to College? by Alexndri Wlton Rdford, Nicole Ifill, nd Terry Lew Introduction Between

More information

Pay over time with low monthly payments. Types of Promotional Options that may be available: *, ** See Page 10 for details

Pay over time with low monthly payments. Types of Promotional Options that may be available: *, ** See Page 10 for details With CreCredit... Strt cre immeditely Py over time with low monthly pyments For yourself nd your fmily Types of Promotionl Options tht my be vilble: Not ll enrolled helthcre prctices offer ll specil finncing

More information

File Storage Guidelines Intended Usage

File Storage Guidelines Intended Usage Storge 1 Google Cloud 2 Other cloud storge Exmple or Box, Dropbox, Crbonite, idrive File Storge Guidelines Usge Fculty nd student collbortion Specil use cses. When non-lcc employee nd students need ccess

More information

How To Get Low Wage Workers Covered By Insurance Through Their Employer

How To Get Low Wage Workers Covered By Insurance Through Their Employer Stephen H. Long M. Susn Mrquis Low-Wge Workers nd Helth Insurnce Coverge: Cn Policymkers Trget Them through Their Employers? Mny policy inititives to increse helth insurnce coverge would subsidize employers

More information

Active & Retiree Plan: Trustees of the Milwaukee Roofers Health Fund Coverage Period: 06/01/2015-05/31/2016 Summary of Benefits and Coverage:

Active & Retiree Plan: Trustees of the Milwaukee Roofers Health Fund Coverage Period: 06/01/2015-05/31/2016 Summary of Benefits and Coverage: Summry of Benefits nd Coverge: Wht this Pln Covers & Wht it Costs Coverge for: Single & Fmily Pln Type: NPOS This is only summry. If you wnt more detil bout your coverge nd costs, you cn get the complete

More information

San Mateo County ACCEL Adult-Education College and Career Educational Leadership AB 86 Adult Education Consortium Project Management Plan 24, 2014 -

San Mateo County ACCEL Adult-Education College and Career Educational Leadership AB 86 Adult Education Consortium Project Management Plan 24, 2014 - A Sn Mteo County ACCEL Adult-Eduction College nd Creer Eductionl Ledership AB 86 Adult Eduction Consortium Project Mngement Pln - Februry 24, 2014 - This project mngement pln presents ACCEL s process frmework

More information

DEPARTMENT OF DEFENSE 6000 DEFENSE PENTAGON WASHINGTON, o_c 20301-6000

DEPARTMENT OF DEFENSE 6000 DEFENSE PENTAGON WASHINGTON, o_c 20301-6000 DEPARTMENT OF DEFENSE 6000 DEFENSE PENTAGON WASHINGTON, o_c 20301-6000 CHIEF INFORMATION OFFICER December 9. 2015 MEMORANDUM FOR SECRETARIES OF THE MILITARY DEPARTMENTS CHAIRMAN OF THE JOINT CHIEFS OF

More information

persons withdrawing from addiction is given by summarizing over individuals with different ages and numbers of years of addiction remaining:

persons withdrawing from addiction is given by summarizing over individuals with different ages and numbers of years of addiction remaining: COST- BENEFIT ANALYSIS OF NARCOTIC ADDICTION TREATMENT PROGRAMS with Specil Reference to Age Irving Leveson,l New York City Plnning Commission Introduction Efforts to del with consequences of poverty,

More information

Data quality issues for accounting information systems implementation: Systems, stakeholders, and organizational factors

Data quality issues for accounting information systems implementation: Systems, stakeholders, and organizational factors Journl of Technology Reserch Dt qulity issues for ccounting informtion systems implementtion: Systems, stkeholders, nd orgniztionl fctors ABSTRACT Hongjing Xu Butler University Qulity informtion is one

More information

STATE OF MONTANA Developomental Disabilities Program Comprehensive Evaluation Hi-Line Home Programs, Inc Adult Services

STATE OF MONTANA Developomental Disabilities Program Comprehensive Evaluation Hi-Line Home Programs, Inc Adult Services Dtes of Review: FY '09 Evluttor(s): S. Crpenter DESK REVIEW: Accredittion: Acredittion is no longer required by the stte contrct. Significnt Events from the Agency: Developomentl Disbilities Progrm Comprehensive

More information

Why is the NSW prison population falling?

Why is the NSW prison population falling? NSW Bureu of Crime Sttistics nd Reserch Bureu Brief Issue pper no. 80 September 2012 Why is the NSW prison popultion flling? Jcqueline Fitzgerld & Simon Corben 1 Aim: After stedily incresing for more thn

More information

Unit 29: Inference for Two-Way Tables

Unit 29: Inference for Two-Way Tables Unit 29: Inference for Two-Wy Tbles Prerequisites Unit 13, Two-Wy Tbles is prerequisite for this unit. In ddition, students need some bckground in significnce tests, which ws introduced in Unit 25. Additionl

More information

Marketplace Insurance Premiums in Early Approval States: Most Markets Will Have Reductions or Small Increases in 2015

Marketplace Insurance Premiums in Early Approval States: Most Markets Will Have Reductions or Small Increases in 2015 Mrketplce Insurnce Premiums in Erly Approvl Sttes: Most Mrkets Will Hve Reductions or Smll Increses in 2015 Revised, December 2014 John Holhn, Lind J. Blumberg, Erik Wengle, Megn McGrth, nd Emily Hyes

More information

2006 IPCC Software for National Greenhouse Gas Inventories: Application and use for India

2006 IPCC Software for National Greenhouse Gas Inventories: Application and use for India 2006 IPCC Softwre for Ntionl Greenhouse Gs Inventories: Appliction nd use for Indi Presenttion for NGGIP Side Event Bonn, June 8, 2013 Prof. Amit Grg (mitgrg@iimhd.ernet.in), INDIA GHG Inventory Softwre

More information

2011 Statistics on Social Work Education in the United States

2011 Statistics on Social Work Education in the United States 2011 Sttistics on Socil Work Eduction in the United Sttes Council on Socil Work Eduction 2011 Annul Sttistics on Socil Work Eduction in the United Sttes Council on Socil Work Eduction The Annul Survey

More information

BUSINESS OWNERS PACKAGE INSURANCE APPLICATION

BUSINESS OWNERS PACKAGE INSURANCE APPLICATION BUSINESS OWNERS PACKAGE INSURANCE APPLICATION Progrm ville through: CAMICO Insurnce Services Tel: 800.652.1772 Prt 1: Generl Informtion 1. Firm Nme: 2. Contct Person: (Person designted nd uthorized y the

More information

Introducing Kashef for Application Monitoring

Introducing Kashef for Application Monitoring WextWise 2010 Introducing Kshef for Appliction The Cse for Rel-time monitoring of dtcenter helth is criticl IT process serving vriety of needs. Avilbility requirements of 6 nd 7 nines of tody SOA oriented

More information

Small Business Cloud Services

Small Business Cloud Services Smll Business Cloud Services Summry. We re thick in the midst of historic se-chnge in computing. Like the emergence of personl computers, grphicl user interfces, nd mobile devices, the cloud is lredy profoundly

More information

How To Study The Effects Of Music Composition On Children

How To Study The Effects Of Music Composition On Children C-crcs Cognitive - Counselling Reserch & Conference Services (eissn: 2301-2358) Volume I Effects of Music Composition Intervention on Elementry School Children b M. Hogenes, B. Vn Oers, R. F. W. Diekstr,

More information

Your duty, however, does not require disclosure of matter:

Your duty, however, does not require disclosure of matter: Your Duty of Disclosure Before you enter into contrct of generl insurnce with n insurer, you hve duty, under the Insurnce Contrcts Act 1984 (Cth), to disclose to the insurer every mtter tht you know, or

More information

Helicopter Theme and Variations

Helicopter Theme and Variations Helicopter Theme nd Vritions Or, Some Experimentl Designs Employing Pper Helicopters Some possible explntory vribles re: Who drops the helicopter The length of the rotor bldes The height from which the

More information

Network Configuration Independence Mechanism

Network Configuration Independence Mechanism 3GPP TSG SA WG3 Security S3#19 S3-010323 3-6 July, 2001 Newbury, UK Source: Title: Document for: AT&T Wireless Network Configurtion Independence Mechnism Approvl 1 Introduction During the lst S3 meeting

More information

Prescriptive Program Rebate Application

Prescriptive Program Rebate Application Prescriptive Progrm Rebte Appliction Check the pproprite progrm box for your rebte. OID Internl Use Only Cooling FSO (Fluid System Optimiztion) Foodservice Equipment Heting Lighting Motors & Drives Customer

More information

GFI MilArchiver 6 vs Quest Softwre Archive Mnger GFI Softwre www.gfi.com GFI MilArchiver 6 vs Quest Softwre Archive Mnger GFI MilArchiver 6 Quest Softwre Archive Mnger Who we re Generl fetures Supports

More information

Policy Brief. Receipt of Public Benefits and Private Support among Low-income Households with Children after the Great Recession.

Policy Brief. Receipt of Public Benefits and Private Support among Low-income Households with Children after the Great Recession. Policy Brief #31, April 2012 The Ntionl Poverty Center s Policy Brief series summrizes key cdemic reserch findings, highlighting implictions for policy. The NPC encourges the dissemintion of this publiction

More information

Factoring Polynomials

Factoring Polynomials Fctoring Polynomils Some definitions (not necessrily ll for secondry school mthemtics): A polynomil is the sum of one or more terms, in which ech term consists of product of constnt nd one or more vribles

More information

UNDERGRADUATE PREPARATION AND DISSERTATION METHODOLOGIES OF ACCOUNTING PHDS OVER THE PAST 40 YEARS

UNDERGRADUATE PREPARATION AND DISSERTATION METHODOLOGIES OF ACCOUNTING PHDS OVER THE PAST 40 YEARS Globl Perspectives on Accounting Eduction Volume 7, 2010, 19-29 UNDERGRADUATE PREPARATION AND DISSERTATION METHODOLOGIES OF ACCOUNTING PHDS OVER THE PAST 40 YEARS Mrvin Bouillon College of Business Centrl

More information

WIC Participant and Program Characteristics 2012 Final Report

WIC Participant and Program Characteristics 2012 Final Report WIC Prticipnt nd Progrm Chrcteristics 2012 Finl Report Office of Policy Support Food nd Nutrition Service U.S. Deprtment of Agriculture 3101 Prk Center Drive Alexndri, VA 22302 December 2013 WIC Prticipnt

More information

Pre-Approval Application

Pre-Approval Application Pre-Approvl Appliction In tody s rel estte mrket, Pre-Approved mortgge provides you the buyer with powerful tool in the home purchse process! Once you hve received your Pre-Approvl, you cn shop for your

More information

JaERM Software-as-a-Solution Package

JaERM Software-as-a-Solution Package JERM Softwre-s--Solution Pckge Enterprise Risk Mngement ( ERM ) Public listed compnies nd orgnistions providing finncil services re required by Monetry Authority of Singpore ( MAS ) nd/or Singpore Stock

More information

COMPARISON OF SOME METHODS TO FIT A MULTIPLICATIVE TARIFF STRUCTURE TO OBSERVED RISK DATA BY B. AJNE. Skandza, Stockholm ABSTRACT

COMPARISON OF SOME METHODS TO FIT A MULTIPLICATIVE TARIFF STRUCTURE TO OBSERVED RISK DATA BY B. AJNE. Skandza, Stockholm ABSTRACT COMPARISON OF SOME METHODS TO FIT A MULTIPLICATIVE TARIFF STRUCTURE TO OBSERVED RISK DATA BY B. AJNE Skndz, Stockholm ABSTRACT Three methods for fitting multiplictive models to observed, cross-clssified

More information

How To Understand And Understand The Benefits Of Accounting

How To Understand And Understand The Benefits Of Accounting This rticle ppered in journl published by Elsevier. The ttched copy is furnished to the uthor for internl non-commercil reserch nd eduction use, including for instruction t the uthors institution nd shring

More information

Estimating Exchange Rate Exposures:

Estimating Exchange Rate Exposures: Estimting Exchnge Rte Exposures: Issues in Model Structure * Gordon M. Bodnr ** Pul H. Nitze School of Advnced Interntionl Studies, The Johns Hopkins University 1740 Msschusetts Avenue NW Wshington, DC

More information

AntiSpyware Enterprise Module 8.5

AntiSpyware Enterprise Module 8.5 AntiSpywre Enterprise Module 8.5 Product Guide Aout the AntiSpywre Enterprise Module The McAfee AntiSpywre Enterprise Module 8.5 is n dd-on to the VirusScn Enterprise 8.5i product tht extends its ility

More information

Portfolio approach to information technology security resource allocation decisions

Portfolio approach to information technology security resource allocation decisions Portfolio pproch to informtion technology security resource lloction decisions Shivrj Knungo Deprtment of Decision Sciences The George Wshington University Wshington DC 20052 knungo@gwu.edu Abstrct This

More information

City of Dade City AGENDA MEMO. participants permitted. participants Currently as the plan was approved loans to are not

City of Dade City AGENDA MEMO. participants permitted. participants Currently as the plan was approved loans to are not City of Dde City AGENDA MEMO To From Honorble Myor nd Members ofthe City Commission Willim C Poe Jr City Mnger Subject Request to chnge Section74 ofthe Ntionwide 40 pln to llow lons to prticipnts Dte August

More information

2. Transaction Cost Economics

2. Transaction Cost Economics 3 2. Trnsction Cost Economics Trnsctions Trnsctions Cn Cn Be Be Internl Internl or or Externl Externl n n Orgniztion Orgniztion Trnsctions Trnsctions occur occur whenever whenever good good or or service

More information

Office of Student Financial Aid Haven-Warren Room 210

Office of Student Financial Aid Haven-Warren Room 210 Office of Student Finncil Aid Hven-Wrren Room 210 Division of Enrollment Services & Student Affirs Phone: (404) 880-8992 FEDERAL WORK-STUDY PROGRAM HANDBOOK Revision Approved: Complince Committee Dte Februry

More information

Learner-oriented distance education supporting service system model and applied research

Learner-oriented distance education supporting service system model and applied research SHS Web of Conferences 24, 02001 (2016) DOI: 10.1051/ shsconf/20162402001 C Owned by the uthors, published by EDP Sciences, 2016 Lerner-oriented distnce eduction supporting service system model nd pplied

More information

I I I I I I I I I 1 I I I 1 I I. Regional Economic Multipliers. A Consumer s Guide to. Cletus C. Coughlin and Thomas B. Mandelbaum

I I I I I I I I I 1 I I I 1 I I. Regional Economic Multipliers. A Consumer s Guide to. Cletus C. Coughlin and Thomas B. Mandelbaum 1 19 1 1 Cletus C. Coughlin nd Thoms B. Mndelbum Cletus C. Coughlin is reserch officer nd Thoms B. Mndelbum is n economist t the Federl Reserve Bnk of St Louis. Thoms A. Pollmnn provided reserch ssistnce.

More information

Basic Analysis of Autarky and Free Trade Models

Basic Analysis of Autarky and Free Trade Models Bsic Anlysis of Autrky nd Free Trde Models AUTARKY Autrky condition in prticulr commodity mrket refers to sitution in which country does not engge in ny trde in tht commodity with other countries. Consequently

More information

UNITED STATES DEPARTMENT OF AGRICULTURE Washington, D.C. 20250. ACTION BY: All Divisions and Offices. FGIS Directive 2510.

UNITED STATES DEPARTMENT OF AGRICULTURE Washington, D.C. 20250. ACTION BY: All Divisions and Offices. FGIS Directive 2510. UNITED STATES DEPARTMENT OF AGRICULTURE Wshington, D.C. 20250 ACTION BY: All Divisions nd Offices FGIS Directive 2510.1 12-11-73 FEDERAL TORT CLAIMS I PURPOSE This Instruction: A Sets forth the bsic provisions

More information

Self-Insurance In Times Of Growing And Retreating Managed Care. When enrollment in indemnity insurance declines, so does self-insurance.

Self-Insurance In Times Of Growing And Retreating Managed Care. When enrollment in indemnity insurance declines, so does self-insurance. Helth Trcking MrketWtch Self-Insurnce In Times Of Growing And Retreting Mnged Cre When enrollment in indemnity insurnce declines, so does self-insurnce. by Jon R. Gbel, Gil A. Jensen, nd Smnth Hwkins ABSTRACT:

More information

Make the change today. Just have look at our loan calculator on page and see how much you could

Make the change today. Just have look at our loan calculator on page and see how much you could fmily first Credit fmily first Credit Uni Limited Uni Limited......... fmilies fmilies Keeping you in in in uch with Fmily First Credit Uni - December 2010 Keeping you in uch with Fmily First Credit Uni

More information

Polynomial Functions. Polynomial functions in one variable can be written in expanded form as ( )

Polynomial Functions. Polynomial functions in one variable can be written in expanded form as ( ) Polynomil Functions Polynomil functions in one vrible cn be written in expnded form s n n 1 n 2 2 f x = x + x + x + + x + x+ n n 1 n 2 2 1 0 Exmples of polynomils in expnded form re nd 3 8 7 4 = 5 4 +

More information

Total Data Protection for Sensitive Data Wherever It May Flow

Total Data Protection for Sensitive Data Wherever It May Flow Totl Dt Protection for Sensitive Dt Wherever It My Flow PGP Corportion nd Protegrity protect sensitive dt throughout its lifecycle, while enforcing nd verifying policy requirements for complince. Protegrity

More information

Health Information Systems: evaluation and performance of a Help Desk

Health Information Systems: evaluation and performance of a Help Desk 536 Digitl Helthcre Empowering Europens R. Cornet et l. (Eds.) 2015 Europen Federtion for Medicl Informtics (EFMI). This rticle is published online with Open Access by IOS Press nd distributed under the

More information

Lecture 3 Gaussian Probability Distribution

Lecture 3 Gaussian Probability Distribution Lecture 3 Gussin Probbility Distribution Introduction l Gussin probbility distribution is perhps the most used distribution in ll of science. u lso clled bell shped curve or norml distribution l Unlike

More information

Participation and investment decisions in a retirement plan: the influence of colleagues choices

Participation and investment decisions in a retirement plan: the influence of colleagues choices Journl of Public Economics 85 (2002) 121 148 www.elsevier.com/ locte/ econbse Prticiption nd investment decisions in retirement pln: the influence of collegues choices Esther Duflo,b, *, Emmnuel Sez MIT,

More information

GFI MilArchiver 6 vs C2C Archive One Policy Mnger GFI Softwre www.gfi.com GFI MilArchiver 6 vs C2C Archive One Policy Mnger GFI MilArchiver 6 C2C Archive One Policy Mnger Who we re Generl fetures Supports

More information

SPECIAL PRODUCTS AND FACTORIZATION

SPECIAL PRODUCTS AND FACTORIZATION MODULE - Specil Products nd Fctoriztion 4 SPECIAL PRODUCTS AND FACTORIZATION In n erlier lesson you hve lernt multipliction of lgebric epressions, prticulrly polynomils. In the study of lgebr, we come

More information

Threshold Population Levels for Rural Retail Businesses in North Dakota, 2000

Threshold Population Levels for Rural Retail Businesses in North Dakota, 2000 Agribusiness & Applied Economics Miscellneous Report No. 191 July 2002 Threshold Popultion Levels for Rurl Retil Businesses in North Dkot, 2000 Rndl C. Coon nd F. Lrry Leistritz Deprtment of Agribusiness

More information

Application Bundles & Data Plans

Application Bundles & Data Plans Appliction Appliction Bundles & Dt Plns We ve got plns for you. Trnsporttion compnies tody ren t one-size-fits-ll. Your fleet s budget, size nd opertions re unique. To meet the needs of your fleet nd help

More information

Experiment 6: Friction

Experiment 6: Friction Experiment 6: Friction In previous lbs we studied Newton s lws in n idel setting, tht is, one where friction nd ir resistnce were ignored. However, from our everydy experience with motion, we know tht

More information

Current Topics. Implications for Compliance Organizations. Presentation to the IIB. October, 2015

Current Topics. Implications for Compliance Organizations. Presentation to the IIB. October, 2015 Current Topics Implictions for Complince Orgniztions Presenttion to the IIB October, 2015 This presenttion contins generl informtion only nd Deloitte is not, by mens of this presenttion, rendering ccounting,

More information

Navy Asbestos Medical Surveillance Program 1990 1999: Demographic Features and Trends in Abnormal Radiographic Findings

Navy Asbestos Medical Surveillance Program 1990 1999: Demographic Features and Trends in Abnormal Radiographic Findings MILITARY MEDICINE, 171, 8:717, 2006 Nvy Asbestos Medicl Surveillnce Progrm 1990 1999: Demogrphic Fetures nd Trends in Abnorml Rdiogrphic Findings Gurntor: Dnielle M. Dell, MPH Contributors: Dnielle M.

More information

PEARLS MONITORING SYSTEM

PEARLS MONITORING SYSTEM WORLD COUNCIL OF CREDIT UNIONS TOOLKIT SERIES Number 4 PEARLS MONITORING SYSTEM by: Dvid C. Richrdson World Council of Credit Unions October 2002 2001 The World Council of Credit Unions The World Council

More information

Long Term Financial Planning

Long Term Financial Planning Long Term Finncil Plnning Overview of New Pltform City of Knss City, Missouri 2013 2018 Long term finncil plnning combines finncil forecsting with finncil strtegizing to identify future chllenges nd opportunities

More information

Commercial Cooling Rebate Application

Commercial Cooling Rebate Application Commercil Cooling Rebte Appliction Generl Informtion April 1 st 2015 through Mrch 31 st 2016 AMU CUSTOMER INFORMATION (Plese print clerly) Business Nme: Phone #: Contct Nme: Miling Address: City: Stte:

More information

The Economic Footprint of Michigan s Fifteen Public Universities

The Economic Footprint of Michigan s Fifteen Public Universities December 10, 2013 The Economic Footprint of Michign s Fifteen Public Universities Prepred by: Json Horwitz Smnth Superstine Commissioned by: Presidents Council, Stte Universities of Michign Anderson Economic

More information