Compliance Analysis This section contains a wide variety of papers related to taxpayer compliance, including: Analyses using National Research Program (NRP) data Analysis of noncompliance other than the tax gap IRS Reports to Congress All files on this page are available in Adobe® PDF format, which requires the free Adobe Acrobat® Reader to view and print the file. Using NRP Data The IRS National Research Program conducts a variety of studies (e.g., audits of a random sample of tax returns) to gather data on voluntary compliance. The papers below describe or use the NRP data for purposes other than estimating the tax gap. Taxpayer Compliance and Sources of Error for the Earned Income Tax Credit Claimed on 2006-2008 ReturnsPDF Authors: Kara Leibel, IRS, Research, Analysis & Statistics Publication date: August 2014 Written for: Public Release Compliance Estimates for the Earned Income Tax Credit Claimed on 2006–2008 ReturnsPDF Authors: IRS, Research, Analysis & Statistics Publication date: August 2014 Written for: Public Release IRS's Comprehensive Approach to Compliance MeasurementPDF Authors: Robert E. Brown, IRS, National Research Program, Mark J. Mazur, IRS, Research, Analysis, and Statistics Publication date: June 2003 Written for: 2003 National Tax Association Spring Symposium Other Analyses Trends as Changes in Variance: The Case of Tax NoncompliancePDF Author: Kim M. Bloomquist, IRS Publication date: June 2003 Written for: 2003 IRS Research Conference Compliance Estimates for Earned Income Tax Credit Claimed on 1999 ReturnsPDF Author: IRS Publication date: June 2002 Written for: 2002 IRS Research Conference Compliance Measurement and Workload Selection with Operational Audit DataPDF Author: Brian Erard, B. Erard and Associates Publication date: June 2002 Written for: 2002 IRS Research Conference Trends in Book-Tax Income and Balance Sheet DifferencesPDF Authors: Lillian Mills and Kaye Newberry, University of Arizona, William B. Trautman, IRS, Large and Mid-Size Business Division Publication date: June 2002 Written for: 2002 IRS Research Conference Nonfiler Profiles, Fiscal Year 1993: A Focus on RepeatersPDF Author: Laura R. Rosage, IRS Publication date: 1996 Written for: SOI Bulletin, Summer Issue IRS Report to Congress The IRS generally considers three dimensions of tax compliance: filing, payment, and reporting. In 2003, IRS issued a Report to Congress detailing IRS tax compliance activities for 1996–2002. In Fiscal Year 2002, the National Research Program (NRP) was initiated, envisioned as an ongoing, comprehensive effort to measure taxpayers' voluntary compliance with tax law and develop updated methods for identifying returns likely to be noncompliant.
