Putting TRAC to Work
  Legal and Scholarly
The Journal of the American Taxation Association
August 24, 2023

Investigating the Effect of Service Messages on Noncompliant Taxpayers’ Reactions to Imperfect Audits
By Nina S. Collum, Louisiana Tech University, Susan Jurney, Oklahoma City University, and Mary E. Marshall, Portland State University

For fiscal year 2021, the audit rate for individual taxpayers edged up to 0.41 percent, and approximately 85 percent of these were correspondence audits, up from 80 percent during the previous two years.......[Citing TRAC data and reports].

Transactional Records Access Clearinghouse, Syracuse University
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