Research Studies and Congressional District Statistics

TAS Research & Analysis conducts studies on topics of interest to the National Taxpayer Advocate and Taxpayer Advocate Service. It collects, extracts, and analyzes data as well as summarizes the findings. TAS sometimes collaborates with other IRS research groups or contracts for studies with external researchers.

TAS categorizes studies by topic:

Compliance – The studies in this section pertain to taxpayers’ adherence to tax filing obligations such as examination (audit), collection, and other IRS enforcement programs.
Customer Service – Studies that explore taxpayers’ service needs and their reactions to current services.
EITC – Studies that address the specific concerns associated with Earned Income Tax Credit taxpayers.
Internal Operations – Studies that aim to identify general characteristics of TAS customers and factors that impact TAS workloads.
Tax Behaviors – Studies that address factors influencing taxpayers and preparers to comply with the tax laws.
Other Studies – TAS studies on topics that do not fall under other research topics.
Congressional District Statistics – TAS produced taxpayer statistics summaries annually for each Congressional District through Tax Year 2018.

Studies and Statistics

Compliance Studies

Examination

Audit Impact Study: The Specific Deterrance Implications of Increased Reliance on Correspondence Audits (2019 National Taxpayer Advocate Annual Report to Congress, B. Erard, Erich Kirchler, and Jerome Olsen)

Audit Impact Study (2015 ARC, B. Erard and Associates)
Identity Theft Case Review Report: A Statistical Analysis of Identity Theft Cases Closed in June 2014 (2014 ARC, TAS)
Estimating the Impact Of Audits On The Subsequent Reporting Compliance Of Small Business Taxpayers: Preliminary Results (2014 ARC, TAS Research)
Do Accuracy-Related Penalties Improve Future Reporting Compliance by Schedule C Filers? (2013 ARC, TAS Research)
Research Prospectus: When Do Accuracy-Related Penalties Improve Future Reporting Compliance by Schedule C Filers? (2012 ARC, TAS Research)
Math errors committed on individual tax returns: a review of Math errors issued on claimed dependents (2011 ARC, TAS Research)
An analysis of the IRS examination Strategy: Suggestions to maximize compliance, improve credibility, and respect taxpayer rights (2011 ARC, TAS)
A Framework for Reforming the Penalty Regime (2008 ARC, TAS Research)

Collection

The IRS Can Systemically Identify Taxpayers at Risk of Economic Hardship and Screen Them Before They Enter Into Installment Agreements They Cannot Afford (2020 National Taxpayer Advocate Annual Report to Congress, TAS Research) – The majority of IRS installment agreements (IAs) with individual taxpayers are streamlined agreements, meaning that verification of a taxpayer’s financial circumstances is not required for certain amounts and lengths. These agreements place many taxpayers in a position where they cannot afford basic living expenses. The IRS established allowable living expenses (ALEs) to ensure that the satisfaction of their unpaid tax liabilities does not interfere with the ability to pay for those expenses necessary for basic living. This research study explores the effectiveness of an algorithm developed by TAS and based on systemically available information about the taxpayer’s income and likely ALEs. The study examines non-streamlined IAs for individuals initiated from fiscal year (FY) 2017 through most of FY 2020.
A Study of the IRS Offer in Compromise Program for Business Taxpayers (PDF) (2018 National Taxpayer Advocate Annual Report to Congress, TAS)

Further Analyses of “Federal Tax Liens and Letters: Effectiveness of the Notice of Federal Tax Liens and Alternative IRS Letters on Individual Tax Debt Resolution” (2018 National Taxpayer Advocate Annual Report to Congress, TAS)

Study of Financial Circumstances of Taxpayers Who Entered Into Installment Agreements and Made Payments While Their Debts Were Assigned to Private Collection Agencies (2017 National Taxpayer Advocate Annual Report to Congress, TAS Research) – Since April 2017 the IRS outsourced the collection of certain tax debt to private collection agencies (PCA). This study reviews data on taxpayers with installment agreements (IAs) initiated while their debts were assigned to a PCA and who made a payment on their tax liability. The study includes a review of the financial circumstances of taxpayers in this program.

A Study of The IRS Offer In Compromise Program (2017 National Taxpayer Advocate Annual Report to Congress, TAS Research) – In 2004, the Office of Program Evaluation and Risk Analysis (OPERA) completed a study of the IRS OIC program. This study, like the 2004 OPERA study, further analyzes earlier findings.
The Importance of Financial Analysis in Installment Agreements (IAs) in Minimizing Defaults and Preventing Future Payment Noncompliance (2016 National Taxpayer Advocate Annual Report to Congress, TAS Research)
IRS Should Use Its Internal Data to Determine If Taxpayers Can Afford to Pay Their Tax Delinquencies (2016 National Taxpayer Advocate Annual Report to Congress, TAS Research)
Collecting Business Debts: Issues for the IRS and Taxpayers (2016 National Taxpayer Advocate Annual Report to Congress, TAS Research)
IRS Collectibility Curve (2015 ARC, TAS Research)
The IRS Private Debt Collection Program — A Comparison of Private Sector and IRS Collections While Working Private Collection Agency Inventory (2013 ARC, TAS Research)
A Comparison of Revenue Officers and the Automated Collection System in Addressing Similar Employment Tax Delinquencies (2013 ARC, TAS Research)
Investigating the Impact of Liens on Taxpayer Liabilities and Payment Behavior (2012 ARC, TAS)
Research Prospectus: Comparing the Effect of Revenue Officers and the Automated Collection System on Future Compliance (2012 ARC, TAS)
An Analysis of the IRS Collection Strategy: Suggestions to Increase Revenue, Improve Taxpayer Service, and Further the IRS Mission (2010 ARC, TAS)
Estimating the Impact of Liens on Taxpayer Compliance Behavior: An Ongoing Research Initiative (2010 ARC, TAS Research)
The IRS’s Use of Notices of Federal Tax Lien (NFTL) (2009 ARC, TAS Research)
Effect of Tax Increase and Prevention Reconciliation Act of 2005 on IRS Offer in Compromise Program (2007 ARC, TAS Research)

Other Compliance Studies

A Study of the IRS’s Use of the Allowable Living Expense Standards (2018 National Taxpayer Advocate Annual Report to Congress)

Addressing the Cash Economy (2007 ARC, TAS Research)
Criminal Investigation Refund Freeze Study (2005 ARC, TAS Research)

Customer Service Studies

A Review of Online Accounts and Web Services Offered by U.S. State and Foreign Country Taxing Authorities (2022 National Taxpayer Advocate Annual Report to Congress, TAS Research) – This research study is a broad review of the IRS website along with websites of 41 U.S. states that have an individual income tax, the District of Columbia, Puerto Rico, and three countries – Canada, Australia, and the United Kingdom (UK) during 2022. Overall, the IRS website offered several services in common with U.S. states and the three countries reviewed, but there were notable differences.
A Further Exploration of Taxpayers’ Varying Abilities and Attitudes Toward IRS Options for Fulfilling Common Taxpayer Service Needs (2017 National Taxpayer Advocate Annual Report to Congress, TAS Research) – This report, based on a telephone study, explores taxpayers’ use of IRS services, how they obtain them and how completely the service provided the information needed. The study gathered information on the population’s access to and use of internet services at home, and typical use of online technology and repeats analyses from an earlier report.
Taxpayers’ Varying Abilities and Attitudes toward IRS Taxpayer Service: The Effect of IRS Service Delivery Choices on Different Demographic Groups (2016 National Taxpayer Advocate Annual Report to Congress, TAS Research)
The Service Priorities Project: Developing a Methodology for Optimizing the Delivery of Taxpayer Services (2013 ARC, TAS Research)
Fundamental Changes to Return Filing and Processing Will Assist Taxpayers in Return Preparation and Decrease Improper Payments (2013 ARC, TAS)
Options for Expanding the Remedies to Address Taxpayer Rights Violations (2012 ARC, TAS)
Unlimit Innocent Spouse Equitable Relief (2010 ARC, TAS)
Building a Better Filter: Protecting Lower Income Social Security Recipients from the Federal Payment Levy Program (2008 ARC, TAS Research)
Taxpayer Needs, Preferences, and Willingness to Use IRS Services (2006 ARC, TAS Research)

Earned Income Tax Credit Studies

Exploring Earned Income Tax Credit Structures: Dividing the Credit Between a Worker and Child Component and Other Considerations (2022 National Taxpayer Advocate Annual Report to Congress, TAS Research) –The National Taxpayer Advocate Fiscal Year 2020 Objectives Report to Congress recommended that the EITC be split between a worker portion and a child portion. This report explores possible options for bifurcating the EITC by discussing seven new EITC structures.
Study of Subsequent Compliance of Taxpayers Who Received Educational Letters From the National Taxpayer Advocate (2019 National Taxpayer Advocate Annual Report to Congress)
Study of Two-Year Bans on the Earned Income Tax Credit, Child Tax Credit, and American Opportunity Tax Credit (2019 National Taxpayer Advocate Annual Report to Congress, TAS Research)
Study of Subsequent Filing Behavior of Taxpayers Who Claimed Earned Income Tax Credits (EITC) Apparently In Error and Were Not Audited But Were Sent an Educational Letter From the Taxpayer Advocate Service, Part 2: Validation of Prior Findings and the Effect of an Extra Help Phone Number and a Reminder of Childless-Worker EITC (2017 National Taxpayer Advocate Annual Report to Congress, TAS Research) – This study corroborates and expands upon a 2016 study of educational letters from TAS to taxpayers who appeared to have erroneously claimed the Earned Income Tax Credit (EITC). In 2017, TAS sent the same letter, but also reminded taxpayers they could be eligible for the childless-worker EITC. In addition, TAS sent a separate letter to a group of taxpayers who appeared to have erroneously claimed EITC because the residency test for claiming EITC was not met. This study explores the effect of both letters on taxpayers’ subsequent compliance.
Study of Subsequent Filing Behavior of Taxpayers Who Claimed Earned Income Tax Credits (EITC) Apparently in Error and Were Sent an Educational Letter From the National Taxpayer Advocate (2016 National Taxpayer Advocate Annual Report to Congress, TAS Research)
Study of Tax Court Cases In Which the IRS Conceded the Taxpayer was Entitled to Earned Income Tax Credit (EITC) (2012 ARC, TAS)
IRS Earned Income Credit Audits – A Challenge to Taxpayers (2007 ARC, TAS Research)
Simulating EITC Filing Behaviors – Validating Agent Based Simulation for IRS Analyses: The 2004 Hartford Case Study (2007 ARC, Kathleen M. Carley & Daniel T. Maxwell)
Earned Income Tax Credit Audit Reconsideration Study (2004 ARC, TAS Research)

Congressional District Statistics Tax Years 2009 through 2018

TAS produces taxpayer statistics for each Congressional District in each of the tax years listed below. Each state is listed on a separate sheet containing state totals followed by a breakdown for each congressional district. The totals are stratified by income levels listed at the top of each sheet. The year included in the file names shown below designates the tax year for the return. Typically a tax return is filed in the year following the tax year, for example, a 2014 Tax Year return is not filed until 2015 (calendar year) or later.

2018 Statistics (.zip Excel file)
2017 Statistics (.zip Excel file)
2016 Statistics (.zip Excel file)
2015 Statistics (.zip Excel file)
2014 Statistics (.zip Excel file)
2013 Statistics (.zip Excel file)
2012 Statistics (.zip Excel file)
2011 Statistics (.zip Excel file)
2010 Statistics (.zip Excel file)
2009 Statistics (.zip Excel file)