Income Reconstruction: How the IRS fills in the missing pieces

Connie SHUM, Man Ching Gladie LUI

Research output: Journal PublicationsPolicy or Profession paperProfession


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 languageEnglish
Pages (from-to)8
JournalTaxpro Journal
Issue number2
Publication statusPublished - Jul 2018

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