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1 1 (January 15, 2021)

handle is hein.crs/govebks0001 and id is 1 raw text is: Congressional SResearch Service The Internal Revenue Service's Enforcement Budget and Tax Compliance January 15, 2021 This Insight examines key considerations in the debate over whether the Internal Revenue Service's (IRS's) current enforcement budget is adequate to improve tax compliance-especially among high- income persons and pass-through business owners. IRS Enforcement Budget The IRS enforcement budget funds a variety of activities, including auditing tax returns, collecting unpaid taxes, getting tax returns from individuals who did not file on time, and verifying information reported on tax returns with similar information from third parties. Federal tax collection is based on a system of voluntary compliance by taxpayers. Increases in tax noncompliance, especially among taxpayers with income that might be relatively easy to conceal from the IRS, have the potential to erode public trust in the fairness and integrity of the federal tax system. A2019 survey by the Pew Research Center found that 6 in 10 Americans believe that corporations and high- income persons do not pay their fair share of the federal income tax. Since FY2010, there has been a significant decline in the IRS's outlays for enforcement, as Table 1 shows. From FY2010 to FY2019, the IRS enforcement budget fell by over 16% (in nominal dollars), and the number of full-time-equivalent (FTE) IRS employees involved in collection and examination dropped by 36%. Table 1. IRS Enforcement Budget and Selected Audits in Fiscal Years 2010 and 2019 Percentage Change FY2010 FY2019 2010 to 2019 Enforcement: costs incurred $5.5 $4.6 -16.4% (billions of dollars) Collections and examination workforce (end of fiscal 46,667 29,867 -36.0% year) Congressional Research Service https://crsreports.congress.gov IN11578 CRS INSIGHT Prepared for Membersand Committeesof Congress

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