Tax gaps : reduction strategies, compliance efforts and legislative proposals / Rondell Meinke, editor.

Reprint of testimony before Congress and of articles published by the Congressional Research Service, the United States Treasury and the United States Government Accountability Office.

Includes bibliographical references and index.

TAX GAPS: REDUCTION STRATEGIES, COMPLIANCE EFFORTS AND LEGISLATIVE PROPOSALS; TAX GAPS: REDUCTION STRATEGIES, COMPLIANCE EFFORTS AND LEGISLATIVE PROPOSALS; CONTENTS; PREFACE; Chapter 1 TAX GAP, TAX COMPLIANCE, AND PROPOSED LEGISLATION IN THE 112TH CONGRESS; SUMMARY; INTRODUCTION; TAX GAP CONCEPTS; METHODOLOGY TO ESTIMATE THE TAX GAP; Taxpayer Compliance Measurement Program; National Research Program; TAX ENFORCEMENT; Limitations to Increased Enforcement; Tax Enforcement Efforts FY2001-FY2011; Comprehensive Strategy for Reducing the Tax Gap; IRS STRATEGIC PRIORITIES

IRS RETURN PREPARER INITIATIVEPROPOSED LEGISLATION IN THE 112TH CONGRESS; Repeal of 1099 Reporting Requirement; P.L. 112-9, (H.R. 4). Comprehensive 1099 Taxpayer Protection andRepayment of Exchange Subsidy Overpayments Act of 2011; Identity Theft; S. 1534, S. 3432, and H.R. 3215-Identify Theft and Tax FraudPrevention Act; H.R. 3482-Tax Crimes and Identity Theft Prevention Act; H.R. 6205-Protect and Save Act of 2012; Free File; S. 1796 and H.R. 2569-Free File Program Act of 2011; Contracting; H.R. 829-Contracting and Tax Accountability Act of 2011; Insurance Companies

S. 1693 and H.R. 3157-A Bill to Amend the Internal Revenue Code of1986 to Prevent the Avoidance of Tax by Insurance Companies throughReinsurance with Non-taxed AffiliatesTax Havens; S. 1346 and H.R. 2669-Stop Tax Haven Abuse Act; S. 2075-CUT Loopholes Act or Cut Unjustified Tax Loopholes Act; H.R. 3338-Stop Outsourcing and Create American Jobs Act of 2011; Tax Avoidance by Expatriates; S. 3205-Ex-PATRIOT Act or Expatriation Prevention by AbolishingTax-Related Incentives for Offshore Tenancy Act; APPENDIX A. TAX GAP DATA FOR 2006; APPENDIX B. IRS ENFORCEMENT RESULTS; End Notes

Chapter 2 TESTIMONY OF STEVEN T. MILLER, DEPUTY COMMISSIONER FOR SERVICES AND ENFORCEMENT, INTERNAL REVENUE SERVICE. HEARING ON "PROBLEMS AT THE INTERNAL REVENUE SERVICE: CLOSING THE TAX GAP AND PREVENTING IDENTITY THEFT"INTRODUCTION AND SUMMARY; MEASURING THE TAX GAP; Components of the Tax Gap; Importance of Information Reporting; IRS ACTIONS TO IMPROVE TAX COMPLIANCE; Chapter 3 TESTIMONY OF J. RUSSELL GEORGE, TREASURY INSPECTOR GENERAL FOR TAX ADMINISTRATION. HEARING ON'' PROBLEMS AT THE INTERNAL REVENUE SERVICE: CLOSING THE TAX GAP AND PREVENTING IDENTITY THEFT''; TAX RETURN PREPARERS

BASIS REPORTINGBUSINESS TAXES; INTERNATIONAL COMPLIANCE EFFORTS; OFFSHORE TAX AVOIDANCE; REAL-TIME TAX SYSTEM; QUALITY TAXPAYER SERVICE; End Notes; Chapter 4 TAX GAP: SOURCES OF NONCOMPLIANCE AND STRATEGIES TO REDUCE IT. STATEMENT OF JAMES R. WHITE, DIRECTOR, STRATEGIC ISSUES, GOVERNMENT ACCOUNT ABILITY OFFICE. HEARING ON ''PROBLEMS AT THE INTERNAL REVENUE SERVICE: CLOSING THE TAX GAP AND PREVENTING IDENTITY THEFT''; WHY GAO DID THIS STUDY; WHAT GAO RECOMMENDS; WHAT GAO FOUND; THE TAX GAP IS SPREAD ACROSS VARIOUS TYPES OF TAXPAYERS AND TAXES; Characteristics of the Tax Gap

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