Sec. 105. Report on IRS audit criteria
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/bill/114/s/3156/pcs/section-105·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Not later than 2 years after the date of the enactment of this Act, the Treasury Inspector General for Tax Administration shall submit a report to the applicable Congressional committees which contains the results of an audit of the criteria employed by the Internal Revenue Service for selecting tax returns for audit, assessment, criminal investigation, or any heightened scrutiny or review, including whether such criteria has been used to target taxpayers on the basis of political ideology, race, religion, or any other impermissible factor.