William Turnier

The growing role of computers in american federal tax compliance and administration

Computers have had a significant impact on reducing both compliance and administrative costs under the American Federal Internal Revenue Code. Computer assisted legal research systems have vastly facilitated legal research for both taxpayer and tax collecting officials. Tax evasion and under-reporting have been brought under better control with the assistance of computers. At present successful experiments are being conducted under which returns prepared by the taxpayer with the assistance of computers are being filed in electronic format so as to allow for virtual instant processing by tax collecting officials. Taxpayers have also found computers to be of considerable assistance in preparing tax returns and developing tax saving strategies.