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GGD-79-43 1 (1979-08-03)

handle is hein.gao/gaobaaznl0001 and id is 1 raw text is: 



BY' THE COMPTROLLER GENERAL



Report To The Congress


OF THE UNITED STATES                                      /0,


IRS Can Improve Its Process

For Deciding Which Corporate

Returns To Audit




I RS' process for determining which corporate
income tax returns to audit could be more ef-
fective and equitable.

I RS could improve the process for determin-
ing how many returns to audit by (1) mini-
mizing signif icant changes from one year's au-
dit plan to the next and (2) acquiring better
information on such factors as the time need-
ed to do a quality audit.

IRS could improve the process for deciding
whether a particular corporate return should
be audited by providing better guidance to
employees screening returns and by revis-
ing its screening procedures.


o6oll


    GGD-79-43
AUGUST 3, 1979

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