Thursday, June 12, 2025, 8 a.m.-4:35 p.m.
Urban Institute
500 L’Enfant Plaza, S.W.
Washington, D.C. 20024
The Internal Revenue Service and the Urban-Brookings Tax Policy Center will co-sponsor their 15th annual tax administration research conference this year. It will be held on June 12, 2025, at the Urban Institute in Washington, D.C. For more information about IRS research conferences, including previous conference programs and papers, see IRS Research Conference for links to previous conferences.
Register for the 15th Annual IRS/TPC Joint Research Conference on Tax Administration
8-8:30 a.m. — Breakfast/Check-in
8:30-8:45 a.m. — Opening
- Robert McClelland (Senior Fellow, Urban-Brookings Tax Policy Center)
- Reza Rashidi (Acting Chief Data and Analytics Officer, Research, Applied Analytics and Statistics (IRS))
8:45-10:15 a.m. — Session 1: Leveraging Machine Learning to Boost Service and Compliance
Moderator: Valentina Kachanovskaya (IRS, RAAS)
- AI-Enabled Tax Assistance for Low/Moderate Income Taxpayers: An Evaluation of RAG-Based LLMs for VITA Volunteer Support
- Sina Gogani-Khiabani, Rohan Sai Buddhi, Yogesh Dabral, Saeid Tizpaz-Niari (University of Illinois Chicago); Ashutosh Trivedi (Colorado University Boulder); Shinping Chyi (CPA)
- Estimating the Corporate Tax Gap: An Unsupervised Learning Approach
- Jonathan Fieman, Kenneth Tester, Thomas Schuh (IRS, RAAS)
- 10 Years of FATCA Reporting: What Have We Learned?
- John Iselin (Congressional Budget Office); Niels Johannesen (University of Copenhagen); John Guyton, Patrick Langetieg (IRS, RAAS); Max Risch (Carnegie Mellon Univsersity); Daniel Reck (University of Maryland); Joel Slemrod (University of Michigan)
Discussant:
- Sanith Wijesinghe (MITRE)
10:15-10:30 a.m. — Break
10:30 a.m.-12 p.m. — Session 2: Improving Business Compliance: Lessons from Brazil and the U.S.
Moderator: Masanue Vah (IRS, RAAS)
- Behavioral Effects of Tax Enforcement on Non-Compliant Business Taxpayers: Evidence from Administrative Tax Data
- Alex Turk, Yan Sun, Brett Collins, Corbin Miller, Mark Payne, Sean Roh, Cody Vaughn, Chris Wilson (IRS, RAAS)
- Influencing Taxpayers' Behavior: Tax Revenue Increase Following Compliance Initiative
- Edson Koji Matsumoto, Erika Gleissner Ohara Tanabe, Luiza Rodrigues Guimarães, Patricia Garcia Gonçalves de Almeida, Vinícius Lara de Oliveira (Department of Federal Revenue of Brazil)
- Implementing a Cooperative Compliance Program in Brazil
- Flávio Vilela Campos, Márcio Henrique Sales Parada, Patrícia Bacheschi Gomez de Lamadrid, Paulo Eduardo Nunes Verçosa, Virgínia Valladares Rodrigues (Department of Federal Revenue of Brazil)
Discussant:
- Li Liu (International Monetary Fund)
12-12:30 p.m. — Break/Lunch
12:30-1 p.m. — Keynote speaker
- Alan Plumley (Technical Adviser, IRS RAAS (retired))
1-1:15 p.m. — Break
1:15-2:45 p.m. — Session 3: Investigating Filing Behavior and Underreporting
Moderator: Timothy O’Brien (IRS, RAAS)
- Using a Vector Autoregression Model to Predict Individual Returns Filed: First Steps Towards an Enterprise Resource Planning Model
- Michael Udell, Natalie Rico, Danyal Choudhry, Max Hodal, Rosemarie Foley, Britanny Beebe, Kyle Richison, Christina Hui (IRS, RAAS)
- The Distribution of Underreported Income: What We Can Learn From the NRP
- Gerald Auten (U.S. Department of the Treasury); Patrick Langetieg (IRS, RAAS)
- Characteristics of Amended Returns and Amended Return Filers
- Amanda Eng (IRS, RAAS)
Discussant:
- Steven Hamilton (George Washington University)
3-4:30 p.m. — Session 4: Mind the Tax Gap: New Understanding and Insights
Moderator: Janet Holtzblatt (Tax Policy Center)
- Undetected Income: Identification, Estimation, and Uncertainty
- Patrick Vossler, Aviv Caspi, Jonathan Hennessey, Daniel E. Ho (Stanford University); John Guyton, Andrew Johns, Dan Rosenbaum (IRS, RAAS); Jacob Goldin (University of Chicago)
- A New Methodology for Estimating the Underreporting Tax Gap for the Individual Income and Self-Employment Tax
- Dan Rosenbaum, Andrew Johns, Kenneth Tester, Vanessa Vinoles, Caroline Simmons (IRS, RAAS)
- Who Evades Taxes? The Distribution of the U.S. Tax Gap
- William Gorman, Jamie McGuire, David Splinter (Joint Committee on Taxation)
Discussant:
- John Iselin (Congressional Budget Office)
4:30-4:35 p.m. — Wrap-up
Reza Rashidi (Acting Chief Data and Analytics Officer, Research, Applied Analytics, and Statistics (IRS))
Note: Bolded names indicate presenters.
Related
For more information about IRS research conferences, including previous conference programs and papers: