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Internal Revenue Service (1994-1995)
Internal Revenue Service (1994-1995)
Each year, the Internal Revenue Service performs audits of a fraction of all the tax returns filed. These audits are constrained by Congressional budget allocations made in consultation with the Office of Management and Budget (0MB). This case analyzes the processes involved in evaluating the audit percentages for each of several audit classes, based on historical data, for different Congressional budget scenarios.
Learning Objective