RESEARCH STUDIES

TAS Research & Analysis conducts studies on topics of interest to the National Taxpayer Advocate and Taxpayer Advocate Service. It collects, extracts, and analyzes data as well as summarizes the findings. TAS sometimes collaborates with other IRS research groups or contracts for studies with external researchers.

TAS categorizes studies by topic:

  • Compliance – The studies in this section pertain to taxpayers’ adherence to tax filing obligations such as examination (audit), collection, and other IRS enforcement programs.

  • Customer Service – Studies that explore taxpayers' service needs and their reactions to current services.

  • EITC – Studies that address the specific concerns associated with Earned Income Tax Credit taxpayers.

  • Internal Operations – Studies that aim to identify general characteristics of TAS customers and factors that impact TAS workloads.

  • Tax Behaviors – Studies that address factors influencing taxpayers and preparers to comply with the tax laws.

  • Other Studies – TAS studies on topics that do not fall under other research topics.

  • Congressional District Statistics – TAS produces taxpayer statistics summaries annually for each Congressional District.

Examination

Collection

Other Compliance Studies

TAS produces taxpayer statistics summaries annually for each Congressional District. Each state is listed on a separate sheet containing state totals followed by a breakdown for each congressional district. The totals are stratified by income levels listed at the top of each sheet. The year included in the file names shown below designates the tax year for the return. Typically a tax return is filed in the year following the tax year, for example, a 2014 Tax Year return is not filed until 2015 (calendar year) or later.