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9 Hous. Bus. & Tax L.J. 1 (2008-2009)

handle is hein.journals/houbtalj9 and id is 1 raw text is: COPYRIGHT c 2008 HOUSTON BUSINESS AND TAX JOURNAL. ALL RIGHTS RESERVED IT'S TIME TO DO SOMETHING ABOUT THE TAX GAP By Richard B. Malamud* and Richard 0. Parry- I. INTRODUCTION .................................................................... 2 II. USE OF THE TERM TAX GAP ............................................. 2 III. PUBLIC COMM ENTS .............................................................. 3 IV. Is THE PROBLEM ONE OF IDENTIFICATION? .......................... 5 V. CALCULATING THE EXTENT OF THE PROBLEM ..................... 7 A. Basis for Tax Gap Estimates - TCMP Audits ............. 8 B. Estimating the Tax Gap ............................................ 10 VI. GAO AND THE TAX GAP ......................................................... 1 VII. NATIONAL TAXPAYER ADVOCATE REPORTS ....................... 15 VIII. THE ABA IN 1988 AND OTHER STUDIES ............................. 16 IX. THE IRS - TAXPAYERS JUST NEED TO UNDERSTAND THE C O D E ................................................................................... 18 X. INFORMATION RETURNS ........................................................ 20 XI. REWARDS FOR INFORMATION ............................................ 21 X II. A U D ITS ................................................................................... 22 XIII. CRIMINAL AND CIVIL PROSECUTIONS AS A DETERRENT ........ 24 XIV. IRS - FAILURE TO FOLLOW UP ........................................... 28 XV. FUNDING OF IRS ENFORCEMENT .......................................... 30 XV I. CONCLUSION ....................................................................... 31 * Professor, California State University, Dominguez Hills, College of Business and Public Policy, J.D. Loyola University School of Law (Los Angeles), LL.M. in Taxation, New York University School of Law. ** Assistant Professor, California State University, Fullerton, Steven G. Mihaylo College of Business & Economics, J.D. Loyola University School of Law (Los Angeles).

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