Federal Tax Enforcement: Past, Present and Future
September 14, 2022 | New York Law Journal
The mission of the Internal Revenue Service is to provide America’s taxpayers “top quality service by helping them understand and meet their tax responsibilities and enforce the law with integrity and fairness to all.” Unfortunately, extensive budget cuts over the last decade have created hurdles to the execution of this mission. In my latest article for the New York Law Journal, “Federal Tax Enforcement: Past, Present and Future,” I discuss the effect of the IRS’s historical underfunding on civil and criminal enforcement efforts, and the prospect that the recently enacted Inflation Reduction Act will enable the agency to devote more resources to enforcement and improve its “customer service” in the decades to come.
Federal Tax Enforcement: Past, Present and Future (pdf | 213.79 KB)