,i #aaf? ,,congress #b;d ,session ,h4 ,r4 #fjgf ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,m>* #d1 #bjbj,mr4 ,de,fazio 7= himself1 ,ms4 ,s*ak[sky1 & ,ms4 ,norton7 introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,appropriations ,a ,,bill ,to provide = increas$ audits1 improv$ te*nology infra/ructure1 & increas$ /aff = ! ,int]nal ,rev5ue ,s]vice = ! purpose ( r$uc+ ! tax gap1 & = o!r purposes4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,,irs ,enhancem5t & ,tax ,gap ,r$uction ,act ( #bjbj4 #b4 ,f9d+s ,congress f9ds ! foll[+3 7#a7 ,accord+ to ! ,(fice ( ! ,taxpay] ,advocate1 ! diff]5ce betwe5 tax liabilities ow$ to ! ,int]nal ,rev5ue ,s]vice & ^? liabilities actually collect$ by ! ,,irs1 kn[n z ! tax gap1 av]ag$ r\ghly #cha1jjj1jjj1jjj annually 9 unpaid taxes f #bjaa to #bjac4 7#b7 ,rec5t /udies project t ! tax gap w be a cumulative #g1ejj1jjj1jjj1jjj betwe5 #bjbj & #bjbi4 7#c7 ,individual income taxes are ! l>ge/ gr\p ( uncollect$ taxes be=e audits1 repres5t+ ab\t #cad1jjj1jjj1jjj4 7#d7 ,e/imates sugge/ t at lea/ #gj p]c5t ( ! tax gap comes f und]paym5t by ! top #a p]c5t4 7#e7 ,9 #bjaa1 m ?an #ab p]c5t ( individuals mak+ #a1jjj1jjj or m annually 7 audit$4 ,9 #bjah1 only #c4b p]c5t ( su* individuals 7 audit$4 7#f7 ,= ! eigh? ye> 9 a r[1 ,,irs tax en=cem5t decl9$4 ,! ,,irs audit$ #j4de p]c5t ( p]sonal income-tax returns1 ! l[e/ level 9 at lea/ f\r decades4 7#g7 ,individuals are ab\t half z likely to be audit$ n[ comp>$ to #bjaj4 7#h7 ,audit rates = ^? mak+ #aj1jjj1jjj or m h fall5 f m ?an #ad p]c5t 9 #bjag to r\ghly #f4e p]c5t 9 #bjah4 7#i7 ,ov] ! c\rse ( ! pa/ decade1 ! numb] ( income tax returns has increas$ by r\ghly n9e p]c5t4 7#aj7 ,bus9esses are be+ audit$ at a rate ( #a4f p]c5t1 a ne> record l[4 ,! ,,irs _h set a t>get ( #b4b p]c5t4 7#aa7 ,audit rates = ! l>ge/ corporations 9 #bjaa 7 m ?an #ij p]c5t4 ,n[1 !y are clos] to #ej p]c5t4 7#ab7 ,bus9ess taxes 9 #bjai are on track to be ! l[e/ portion ( ,f$]al rev5ue on record1 acc\nt+ = #c4e p]c5t ( all ,f$]al tax rev5ue ?r\gh ! ?ird qu>t] ( #bjai4 7#ac7 ,9 #bjaj1 corporate taxes acc\nt$ = #i p]c5t ( ,f$]al rev5ue4 7#ad7 ,! ,tax ,cuts & ,jobs ,act has pu%$ bus9ess taxes to record l[s1 &1 accord+ to ! ,in/itute on ,taxation & ,economic ,policy1 #ia ( ! ,=tune #ejj companies paid #j 9 income tax 9 #bjah despite turn+ a pr(it4 7#ae7 ,accord+ to a new report f ! ,(fice ( ! ,taxpay] ,advocate1 ! av]age ,unit$ ,/ates h\sehold is pay+ an annual surtax ( m ?an #c1jjj to subsidize taxpay]s :o ar5't pay+ all t !y owe4 7#af7 ,accord+ to ! ,congressional ,budget ,(fice1 ! ,,irs's budget is r\ghly #bj p]c5t bel[ its peak #bjaj inflation-adju/$ budget4 7#ag7 ,accord+ to ! ,,irs1 ! ag5cy has lo/ ne>ly #cj1jjj full-"t positions s9ce #bjaj4 7#ah7 ,accord+ to ! ,,irs1 #ca p]c5t ( its work]s w retire )9 ! next five ye>s4 7#ai7 ,despite ?is1 ! ag5cy has also se5 increas$ workload due to ! implem5tation ( ! ,af=dable ,c>e ,act & ! ,tax ,cuts & ,jobs ,act4 7#bj7 ,/udies h %[n t inve/+ 9 en=cem5t & tight5+ rules c\ld g5]ate m ?an #a1jjj1jjj1jjj1jjj ov] a decade4 7#ba7 ,! ,f$]al ,gov]nm5t e/imates t ea* additional doll> sp5t on tax en=cem5t c\ld yield m ?an #d 9 rev5ue4 7#bb7 ,,irs data demon/rates t an extra auditor-h\r sp5t audit+ returns = ^? e>n+ #e1jjj1jjj or m raises ne>ly #e1jjj4 7#bc7 ,9 fiscal ye> #bjah1 ! ,,irs collect$ ne>ly #c1ejj1jjj1jjj1jjj on a budget ( ab\t #aa1dcj1jjj1jjj4 7#bd7 ,accord+ to a #bjah /udy by ! ,congressional ,budget ,(fce1 increas+ ,,irs fund+ by a total ( #bj1jjj1jjj1jjj ov] #aj ye>s c\ld increase rev5ue by a total ( #ee1jjj1jjj1jjj4 #c4 ,improv+ res\rces available to ! ,int]nal ,rev5ue ,s]vice to r$uce ! tax gap 7a7 ,improv+ audits 7#a7 ,9 g5]al ,!re is appropriat$ #e1jjj1jjj1jjj = an additional am\nt = ! ,dep>tm5t ( ! ,treasury--,int]nal ,rev5ue ,s]vice--,en=cem5t acc\nt1 = ea* ( fiscal ye>s #bjba ?r\gh #bjcj-- 7,a7 = ! sal>ies & exp5ses ( additional /aff to increase audits to n less ?an ! m9imum levels describ$ 9 p>agraph 7#b72 & 7,b7 = necess>y exp5ses = tax en=cem5t activities 9 ord] to det]m9e & collect ow$ taxes1 to conduct crim9al inve/igations1 & to en=ce crim9al /atutes relat$ to violations ( int]nal rev5ue laws & o!r f9ancial crimes4 7#b7 ,audit+ levels ,! m9imum levels describ$ 9 ?is p>agraph are z foll[s3 7,a7 ,fifty p]c5t ( individuals or jo9t returns ) gross income ( n less ?an #ajj1jjj1jjj4 7,b7 ,?irty-five p]c5t ( individuals or jo9t returns ) gross income ( n less ?an #aj1jjj1jjj & less ?an #ajj1jjj1jjj4 7,c7 ,tw5ty p]c5t ( individuals or jo9t returns ) gross income ( n less ?an #e1jjj1jjj & less ?an #aj1jjj1jjj4 7,d7 ,t5 p]c5t ( individuals or jo9t returns ) gross income ( n less ?an #a1jjj1jjj & less ?an #e1jjj1jjj4 7,e7 ,n9ety p]c5t ( corporations ) gross income ( n less ?an #bj1jjj1jjj1jjj4 7,f7 ,fifty p]c5t ( corporations ) gross income ( m ?an #a1jjj1jjj1jjj & less ?an #bj1jjj1jjj1jjj4 7b7 ,improv+ te*nology infra/ructure ,!re is appropriat$ = ea* ( fiscal ye>s #bjba ?r\gh #bjcj1 = ef=ts collect+ & protect+ taxpay] in=mation1 r$uc+ tax-relat$ !ft & fraud1 & mod]niz+ ! te*nology infra/ructure ( ! ,int]nal ,rev5ue ,s]vice-- 7#a7 #c1hjj1jjj1jjj = an additional am\nt = ! ,dep>tm5t ( ! ,treasury--,int]nal ,rev5ue ,s]vice--,op]ations ,support acc\nt2 & 7#b7 #ejj1jjj1jjj = an additional am\nt = ! ,dep>tm5t ( ! ,treasury--,int]nal ,rev5ue ,s]vice--,bus9ess ,sy/ems ,mod]nization acc\nt4 7c7 ,enhanc+ taxpay] s]vices ,!re is appropriat$ #b1ejj1jjj1jjj = an additional am\nt = ! ,dep>tm5t ( ! ,treasury--,int]nal ,rev5ue ,s]vice--,taxpay] ,s]vices acc\nt1 = ea* ( fiscal ye>s #bjba ?r\gh #bjcj1 = ! sal>ies & exp5ses ( additional /aff to a*ieve adequate /aff+ levels to provide taxpay] s]vices1 includ+ pre-fil+ assi/ance & education z well z fil+ & acc\nt s]vices4