IRS enforcement activities: Past, present, and future

Raymond L. Placid, H. Wayne Cecil, Carl J. Pacini

Research output: Contribution to journalArticlepeer-review

Abstract

In the wake of the IRS Restructuring and Reform Act of 1998, the IRS has made significant changes in the way it conducts its enforcement and collection activities. This article discusses these changes and their effect on individual taxpayers. It also provides practice tips for dealing with IRS enforcement activities and looks at what the future may hold in this area.

Original languageAmerican English
JournalDefault journal
StatePublished - Jan 1 2008

Keywords

  • IRS Restructuring and Reform Act
  • Auditing

Disciplines

  • Accounting
  • Business

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