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The Trump campaign pointed to a March 2022 CBS report that low-income households with less than $25,000 in annual earnings are more than five times as likely to be audited by the IRS as everyone else. The data came from an analysis by the Transactional Records Access Clearinghouse at Syracuse University that preceded President Joe Biden’s signing of the Inflation Reduction Act into law. Susan Long, TRAC’s co-director and a professor of managerial statistics at Syracuse University, told us that the higher audit rates were driven by the “IRS targeting low income families claiming an earned income credit — not anything directly related to tip income per se.”
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