Abstract
The article discusses the US Internal Revenue Service's (IRS) adoption of Artificial Intelligence (AI) for selecting tax returns for audit, aiming to enhance efficiency. It explores AI's predictive capabilities and its role in improving audit accuracy. Topics include AI's potential in identifying high-risk returns, current audit focus areas like partnerships and international tax, and the challenges and political ramifications associated with its implementation.
| Original language | English |
|---|---|
| Number of pages | 6 |
| Journal | Journal of Tax Practice and Procedure |
| Volume | 26 |
| Issue number | 1 |
| State | Published - 2024 |
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