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In the spring of 2002, the Internal Revenue Service began implementing plans to upgrade its audit efforts. These plans included increasing the number of audits, moving to a risk-based audit system using statistical data compiled from returns and other public information, and instituting the National Research Program, in which thousands of taxpayers selected at random would be subject to intense line-by-line audits.
October 04, 2005 at 12:00 AM
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The original version of this story was published on The Legal Intelligencer
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