IRS indefinitely postpones TCMP audits.

• Jurisdiction: United States
• Author: Horn, Anita L.
• Date: 01 November 1995

In mid-October, the IRS decided to delay indefinitely the start of its Taxpayer Compliance Measurement Program (TCMP) audits. Originally, the IRS had stated that such audits would be postponed from an Oct. 1, 1995 start date until Dec. 1, 1995. According to the IRS National office, that 60-day delay in TCMP audits was "due to the uncertainty around the budget for fiscal year 1996."

Initially, the Service had noted that during the 60 days between october 1 and December 1, it would "reevaluate all compliance programs." This reevaluation was to include "assessing the extent, if any, that compliance resources may be needed to deliver critical activities. or programs in other parts of the organization, such as taxpayer services .... The IRS will decide where they spend their dollars -- TCMP, telephone assistors, etc." The Service emphasized that during that delay, "support and planning activities that are needed to begin TCMP" would continue. When asked if it would discontinue TCMP altogether, the IRS said that it would would discontinue, just postpone" the audits.

The U.S. House of Representatives Ways and Means Committee's Oversight Subcommittee has held hearings to "assess the value of the TCMP program to effective tax administration and policy analysis, and to determine if there are less burdensome alternatives available to the IRS to achieve the program's primary goals." The subcommittee has been...