Income Reconstruction: How the IRS fills in the missing pieces

Connie SHUM; Man Ching Gladie LUI

Income Reconstruction: How the IRS fills in the missing pieces

Connie SHUM, Man Ching Gladie LUI

Department of Accountancy

Research output: Journal Publications › Policy or Profession paper › Profession

Abstract

People living in the U.S. have to support the federal government through payment of income taxes. In order to facilitate this process, the Internal Revenue Service (IRS) requires that each taxpayer keep adequate records. If taxpayers fail on their part, the IRS has a right to reconstruct a taxpayer's income.

Original language	English
Pages (from-to)	8
Journal	Taxpro Journal
Volume	25
Issue number	2
Publication status	Published - Jul 2018

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title = "Income Reconstruction: How the IRS fills in the missing pieces",

abstract = "People living in the U.S. have to support the federal government through payment of income taxes. In order to facilitate this process, the Internal Revenue Service (IRS) requires that each taxpayer keep adequate records. If taxpayers fail on their part, the IRS has a right to reconstruct a taxpayer's income.",

author = "Connie SHUM and LUI, {Man Ching Gladie}",

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AU - LUI, Man Ching Gladie

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M3 - Policy or Profession paper

SN - 1536-5875

VL - 25

SP - 8

JO - Taxpro Journal

JF - Taxpro Journal

IS - 2

ER -

Income Reconstruction: How the IRS fills in the missing pieces

Abstract

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