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Guidelines and audit technique guide are provided for field examiners on the examination of Research Credit cases.

Agency Financial Report (AFR) describes IRS's financial reports and includes the management quarterly updates.

We’re auditing your tax return and need documentation from you to verify the Premium Tax Credit (PTC) you claimed. If you received CP06, we’re holding all or part of your refund until the audit is completed.

Tax Tip 2024-76, Sept. 11, 2024 — Taxpayers have the right to finality when working with the IRS. For example, taxpayers have the right to know when the IRS has finished an audit. This is one of 10 basic rights, known collectively as the Taxpayer Bill of Rights.

A listing of federal agencies, House and Senate committees, advisory boards and advocacy panels that perform IRS oversight functions.

Find articles and publications on research about taxpayer behavior in complying with the tax laws. This includes information on compliance measurement (i.e., the tax gap) and the determinants of taxpayer compliance.

Listing of application privacy impact assessments (PIAs). Approved PIAs provided in HTML and downloaded PDF format.

The gross tax gap is the difference between true tax liability for a given tax year and the amount that is paid on time. It is comprised of the nonfiling gap, the underreporting gap, and the underpayment (or remittance) gap. The net tax gap is the portion of the gross tax gap that will never be recovered through enforcement or other late payments.

Nov. 7, 2023 — Commissioner Danny Werfel speaks during Secretary Yellen’s visit to IRS headquarters.

John Hinman, Director of the IRS Whistleblower Office, discusses how whistleblower information contributes to identifying noncompliance and reducing the tax gap.