Enhancing Return Risk Assessment for Examination¶
Yismaw, G., Johns, A., Hussain, T., Creem, J., & Risler, M. -. (2022). Enhancing Return Risk Assessment for Examination: Recent DIF (Discriminant Function) Model Updates. The IRS Research Bulletin: Proceedings of the 2021 IRS/TPC Research Conference, 152-170.
Cited by¶
1 citation across 1 artifact.
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Mechanisms¶
- Tiered Audit Protocol
- The bottom tier is automated screening: every return is scored by risk indicators against statistical norms, a behavior-only check that touches the outputs without opening anything.
This sourceDescribes DIF models that assign tax returns statistical compliance-risk scores used for examination selection among comparable return types.
- The bottom tier is automated screening: every return is scored by risk indicators against statistical norms, a behavior-only check that touches the outputs without opening anything.
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