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Information Quality Guidelines - Guidance: Research Information

 

The IRS National Research Program (NRP) disseminates some information about the Program including a description of its objectives, the guiding principles under which it operates, the design of studies, and the nature of its products. This information is shared with the public through press releases, presentations made to external stakeholder groups, program description in the Internal Revenue Manual (IRM) and various written reports, including those issued by GAO. The quality of the disseminated information is based on knowledge of its developers subject to extensive review and approval by senior management in the IRS. 

The IRS NRP also disseminates some products for public use. To date, NRP has produced top-level compliance rates for return filing (individuals only) and tax payment. The measurements were added to the Organizational Performance web-site which provides other top-level IRS measures, e.g. customer satisfaction ratings. In the future NRP will also produce and disseminate a measurement of the top-level voluntary reporting rate. All of the compliance measurements will be produced based on requirements that are reviewed, approved, programmed and thoroughly tested to ensure accuracy.

In general, NRP does not release micro-level data to non-IRS individuals (except, possibly, GAO or TIGTA). NRP, on occasion, provides summary-level data with appropriate statements about statistical reliability of the data. In addition, to obtain analytical assistance form the academic community, IRS may enter into agreements with academia researchers (and their employers-universities) to complete needed reasearch. The work of these researchers will be supervised by the IRS and they will adhere to all restrictions on disclosure of taxpayer information.

 


Page Last Reviewed or Updated: December 21, 2007