Thursday, June 22, 2023, 8:35 a.m. – 4:45 p.m. Brookings Institution 1775 Massachusetts Ave, NW Washington, DC, 20036 The Internal Revenue Service and the Urban-Brookings Tax Policy Center co-sponsored their 13th annual tax administration research conference this year. It was held on June 22, 2023, at the Brookings Institution in Washington, DC. For more information about IRS research conferences, including previous conference programs and papers, see IRS Research Conference for links to previous conferences. 13th Annual IRS-TPC Joint Research Conference on Tax Administration PresentationsPDF 8:35 a.m. – 8:45 a.m. – Opening Wendy Edelberg* (Director of the Hamilton Project, Brookings Institution) Eric Toder* (Institute Fellow, Urban-Brookings Tax Policy Center) Barry Johnson* (Deputy Chief Data and Analytics Officer, Research, Applied Analytics and Statistics (IRS)) 8:45 a.m. – 10:40 a.m. – Session 1: Service is Our Surname Moderator: Deena Ackerman* (U.S. Department of The Treasury) Looking Beyond Level of Service: Using Behavioral Insights to Improve Taxpayer Experience Jan Millard* (IRS, RAAS); Sarah Smolenski, Jonah Flateman, Jamil Mirabito, Omar Faruqi, Lauren Szczerbinski, Michael Stavrianos (ASR Analytics) The Balance Due Taxpayer: How Do We Reduce IRS Cost and Taxpayer Burden for Resolving Balance Due Accounts? Howard Rasey*, Shannon Murphy, Frank Greco, Javier Framinan (IRS, W&I); Angela Colona, Javier Alvarez (IRS, Taxpayer Experience Office) Understanding Yearly Changes in Family Structure and Income and Their Impact on Tax Credits: Can Tax Credits Be Advanced? Elaine Maag, Nikhita Airi*, Lillian Hunter (Urban-Brookings Tax Policy Center) Racial Disparities in Audit Rates Thomas Hertz* (IRS, RAAS) Discussants: Janet Holtzblatt* (Urban-Brookings Tax Policy Center) Emily Y. Lin* (U.S. Department of the Treasury) 10:40 a.m. - 10:55 a.m. – Break 11:55 a.m. - 12:25 p.m. – Session 2: Estimating Audit Aftershocks Moderator: John Guyton* (IRS, RAAS) Changes to Voluntary Compliance Following Random Taxpayer Audits Allan Partington*, Murat Besnek (Australian Taxation Office) The Long-Term Impact of Audits on Nonfiling TaxpayersIndia Lindsay*, Jess Grana (MITRE); Alan Plumley (IRS, RAAS) Silver Lining: Estimating the Compliance Response to Declining Audit Coverage Alan Plumley*, Daniel Rodriguez (IRS, RAAS); Jess Grana, Alexander McGlothlin (MITRE) Discussant: William Boning* (U.S. Department of the Treasury) 12:25 p.m. – 1:25 p.m. – Keynote Speaker/Lunch Catherine Rampell* (Washington Post) 1:25 p.m. – 2:55 p.m. – Session 3: Understanding Contemporary Taxpayers Moderator: Russell James* (IRS, RAAS) Who are Married-Filing-Separately Filers and Why Should We Care? Emily Y. Lin*, Navodhya Samarakoon (U.S. Department of the Treasury) Willing but Unable to Pay? The Role of Gender in Tax Compliance Andrea Lopez-Luzuriaga (Universidad del Rosario); Carlos Scartascini* (Inter-American Development Bank) Who Sells Cryptocurrency? Jeffrey L. Hoopes (University of North Carolina at Chapel Hill); Tyler S. Menzer*, Jaron H. Wilde (University of Iowa) Discussant: Yan Sun* (IRS, RAAS) 2:55 p.m. - 3:10 p.m. – Break 3:10 p.m. - 4:40 p.m. – Session 4: Hidden Assets, Hidden Networks Moderator: Robert McClelland* (Urban-Brookings Tax Policy Center) Following K-1s: Considering Foreign Accounts in Context Tomas Wind*, David Bratt, Alissa Graff, Anne Herlache (IRS, RAAS) Application of Network Analysis to Identify Likely Ghost Preparer Networks Chris Hess, Joshua King*, Ashley Nowicki, Andrew Soto, Getaneh Yismaw, Ririko Horvath (IRS, RAAS); Brandon Gleason (IRS, Criminal Investigation); Jacob Brooks, Daniel Hales, Michael Stavrianos, Will Sundstrom (ASR Analytics) The Offshore World According to FATCA: New Evidence on the Foreign Wealth of U.S. Households Niels Johannesen (University of Copenhagen); Daniel Reck* (University of Maryland); Max Risch (Carnegie Mellon University); Joel Slemrod (University of Michigan); John Guyton, Patrick Langetieg (IRS, RAAS) Discussant: Paul Organ* (U.S. Department of the Treasury) 4:40 p.m. - 4:45 p.m. – Wrap-up Barry Johnson* (Deputy Chief Data and Analytics Officer, Research, Applied Analytics, and Statistics (IRS)) * Bolded names indicate presenters. For more information about IRS research conferences, including previous conference programs and papers: Tax Stats IRS Research Conference