Small Business Tax Compliance Burden

Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the tax compliance burdens of small business taxpayers, focusing on: (1) why the Internal Revenue Service's (IRS) compliance burden estimates are not reliable; (2) why the relationship of the no-change rates to audit rates for small businesses and other individuals is difficult to determine; and (3) why IRS has limited information on its interactions with small businesses.