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100316 1 (1976-12-14)

handle is hein.gao/gaobadxss0001 and id is 1 raw text is: 








V                       nited States General Accounting Office
CD                              Washington, D.C. 2054R

                                                     FOR RELEASE ON DELIVERY
                                                     Expected at 0:00 a.m. EST
                                                     Tuesday, December 14, 1976


                    STATEMENT OF

VICTOR L. LOWE, DIRECTOR, GENERAL GOVERNMENT DIVISION

                     BEFORE THE

              SUBCOMMITTEE ON OVERSIGHT

          HOUSE COMITTEE ON WAYS AND MEANS

                          ON

       HOW THE INTERNAL REVENUE SERVICE SELECTS

       AND AUDITS INDIVIDUAL INCOME TAX RETURNS


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Mr. Chairman and Members of the Subcommittee:

     Our testimony deals with the reviews we made of how IRS selects

and audits individual income tax returns. Our reviews, undertaken at

the request of the Joint Committee on Internal Revenue Taxation, re-

sulted in two reports, one on the selection process dated November 5,

1976, and one on the audit process dated December 2, 1976.

     The digests of both reports are attached to my statement. Details

of the selection and audit processes are described in the two reports.

Our statement highlights some of the major issues and problem areas in

these processes.


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