In selecting returns for examination, the primary goal of the IRS is to review only those returns that:
A) belong to the taxpayers who were found guilty before.
B) will generate additional revenues for the Treasury
C) have been filed for the first time.
D) contain mathematical/clerical errors.

Question

Quizplus · Accepted Answer

The primary goal of the IRS in selecting returns for examination is to review only those returns that will generate additional revenues for the Treasury. This is done by identifying returns with a higher likelihood of errors or omissions that would result in underreporting of income or overclaiming of deductions. The IRS uses various techniques, including computerized scoring systems, to identify these returns. The other choices are not the primary criteria for selecting returns for examination.

In Selecting Returns for Examination, the Primary Goal of the IRS