{"id":71261,"date":"2020-01-31t12:00:12","date_gmt":"2020-01-31t17:00:12","guid":{"rendered":"https:\/\/48e130086c.nxcli.net\/?p=71261"},"modified":"2020-02-03t17:01:44","modified_gmt":"2020-02-03t22:01:44","slug":"can-the-irs-enforce-the-tax-code","status":"publish","type":"post","link":"\/\/www.g005e.com\/2020\/01\/31\/can-the-irs-enforce-the-tax-code\/","title":{"rendered":"can the irs enforce the tax code?"},"content":{"rendered":"
\"\"<\/a>
click for details<\/figcaption><\/figure>\n

more than token efforts are needed.
\n<\/strong><\/p>\n

by 卡塔尔世界杯常规比赛时间 research<\/em><\/p>\n

the internal revenue service has its work cut out for it this year. government outlays are expected to increase by a good $200 billion in 2020, and the deficit is expected to rise from $981 billion to just over a trillion dollars, provided revenues increase by a projected $188 billion. according to the congressional budget office, the tax reductions effected by the tax cuts and jobs act will increase the budget deficit by a net $1.891 trillion by 2027.<\/p>\n

more: <\/b>tax pros upbeat on cusp of busy season<\/a> | irs undertakes overhaul<\/a>
\n\"goprocpa.com\"exclusively for pro members. <\/span><\/strong>log in here<\/a> or 2022世界杯足球排名 today<\/a>.<\/span><\/p><\/blockquote>\n

so the irs needs every penny it can scrape up. but the scraping\u2019s been hindered by agency budget cuts and consequent losses of personnel. just as the country needs more revenue than ever, its tax collector is struggling to enforce its tax code.
\n
\nstable tax gap<\/strong><\/p>\n

the recently released irs progress report shows a stable gross tax gap \u2013 that is, the difference between the amount of the true national tax liability and the amount that was actually paid voluntarily and on time. the net tax gap is the gross tax gap less tax that is paid late, generally because of enforcement action \u2013 in other words the portion of the tax gap that is never paid.<\/p>\n

the irs estimates that the gross tax gap for the years 2011, 2012 and 2013 is $441 billion, of which an estimated $60 billion will eventually get collected, leaving a net tax gap of $381 billion. the estimated net compliance is 85.5 percent.<\/p>\n

the irs says it has been \u201cextremely active in the enforcement area.\u201d it completed 2,797 criminal investigations in 2019, achieving 1,735 convictions with an admirable conviction rate of 91.2 percent.<\/p>\n

questionable refunds<\/strong><\/p>\n

one area of investigation is the questionable refund program, which identifies fraudulent claims for tax refunds. these are generally schemes involving individuals filing multiple fraudulent tax returns. a significant number of these involve identity theft.<\/p>\n

the irs may have been \u201cextremely active\u201d in enforcement, but historically it has been increasingly lax. in 2014, 1028 questionable refund investigations were initiated. in 2015 the number was down to 775. in 2016, it dropped to 495. in 2019, only 65 investigations were initiated, 140 completed and 167 convictions achieved.<\/p>\n

return preparer problems<\/strong><\/p>\n

the irs return preparer program, which encourages compliance by investigating untrustworthy or incompetent preparers, had similar results. there were only 163 investigations initiated and 295 completed. still, the 212 schemes identified comprised 119,165 returns with more than $475 million in potentially fraudulent claims.<\/p>\n

the irs has also eased off on offshore noncompliance. in 2018, it closed its offshore voluntary disclosure program, under which taxpayers made more than 57,000 disclosures and paid more than $11.9 billion. the program now exists only as procedure guidance for voluntary disclosures.<\/p>\n

is the irs making enough effort to enforce the collection of payroll taxes, which account for 72 percent of collected revenue? in 2019, the agency engaged in a special two-week effort to address this area of noncompliance. revenue officers visited nearly 100 businesses across the nation that were suspected of having serious compliance issues. fifty law enforcement actions indicted 12 individuals, with six individuals or businesses sentenced. roughly 24 more actions were planned for later.<\/p>\n

really? only two weeks of investigations? only 100 businesses visited? only 12 indictments? it would seem that either u.s. businesses are angelically cooperative with their payroll tax obligations, or the irs is failing to dedicate sufficient resources to compliance enforcement.<\/p>\n

none of the above implies that the irs isn\u2019t trying. it is. but the budgetary cutbacks of recent years have stripped it of the resources it needs to do its job well. effort without resources results in not much done. a sleeping watchdog soon gains a reputation for little barking and even less bite. if the united states government wants revenues, it needs to support its revenuer.<\/p>\n","protected":false},"excerpt":{"rendered":"

more than token efforts are needed.<\/strong>
\nby 卡塔尔世界杯常规比赛时间 research<\/em><\/p>\n","protected":false},"author":17,"featured_media":53482,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_relevanssi_hide_post":"","_relevanssi_hide_content":"","_relevanssi_pin_for_all":"","_relevanssi_pin_keywords":"","_relevanssi_unpin_keywords":"","_relevanssi_related_keywords":"","_relevanssi_related_include_ids":"","_relevanssi_related_exclude_ids":"","_relevanssi_related_no_append":"","_relevanssi_related_not_related":"","_relevanssi_related_posts":"","_relevanssi_noindex_reason":"","footnotes":""},"categories":[1363,3120,3002,2246],"tags":[],"class_list":["post-71261","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-featured","category-pro-member-exclusive","category-special","category-busy-season"],"acf":[],"yoast_head":"\ncan the irs enforce the tax code? - 卡塔尔世界杯常规比赛时间<\/title>\n<meta name=\"description\" content=\"actionable intelligence for tax, accounting, and financial professionals\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"\/\/www.g005e.com\/2020\/01\/31\/can-the-irs-enforce-the-tax-code\/\" \/>\n<meta property=\"og:locale\" content=\"en_us\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"can the irs enforce the tax code? 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