Last updated November 2008

Find resources on this page pertaining to the tax gap — the difference between the amount of tax that taxpayers should pay and the amount that is paid voluntarily and on time. The tax gap can also be thought of as the sum of non-compliance with the tax law.

En Español: Serie de informes sobre la Brecha Tributaria.

News, Facts and Figures

• IRS Report on Improving Voluntary Compliance, Aug. 2, 2007
• Statement of IRS Commissioner Mark W. Everson on the FY 2008 Budget
• Department of the Treasury: A Comprehensive Strategy for Reducing the Tax Gap, Sept. 26, 2006
• IRS Updates Tax Gap Estimates, IR-2006-28, Feb. 14, 2006
• Tax Year 2001 Federal Tax Gap — PDF Graphic
• Tax Year 2001 Federal Tax Gap (Extended Version) — PDF Graphic
• New IRS Study Provides Preliminary Tax Gap Estimate, IR-2005-38, March 29, 2005 (See Tax Year 2001 Federal Tax Gap for later estimates.)
• Tax Gap Facts and Figures — PDF Document, (March 2005)
• Understanding the Tax Gap, FS-2005-14, March 2005

Fact Sheet Series on the Tax Gap

• August 2008 — Wage Compensation for S Corporation Officers
• July 2008 — Avoiding Incorrect Self-Employed Retirement Deductions
• June 2008 — Is Your Hobby a For-Profit Endeavor?
• May 2008 — Choosing a Business Structure
• April 2008 — Tax Challenges of Business Income
• March 2008 — Avoiding Penalties and the Tax Gap
• February 2008 — Like-Kind Exchanges Under IRC Section 1031
• January 2008 — Help Yourself by Filing Past-Due Tax Returns
• December 2007 — Employment Taxes and Classifying Workers
• November 2007 — Reporting Miscellaneous Income
• October 2007 — Tax Tips for Direct Sellers
• September 2007 — Reporting Auction Income and the Tax Gap
• August 2007 — The Construction Industry and the Tax Gap
• July 2007 — Rental Property and the Tax Gap
• June 2007 — Reporting Farm Income and Expenses
• May 2007 — Reporting Capital Gains
• April 2007 — Business or Hobby? Answer Has Implications for Deductions
• March 2007 — Deducting "Other" Business Expenses
• February 2007— Deducting Rent and Lease Expenses
• January 2007 — Deducting Travel, Entertainment and Gift Expenses
• December 2006 — Deducting Business Supply Expenses
• November 2006 — Depreciation Reminders
• October 2006 — Car and Truck Expense Deduction Reminders
• September 2006 — Home Office Deduction Reminders
• August 2006 — Third-Party Reporting Reminders
• July 2006 — Cost of Goods Sold and the Tax Gap
• June 2006 — Business Income and the Tax Gap