According to the Audit United States (GAO the Service of the US Internal Revenue Service (IRS) assessed that by 2006 the tax gap, i.e. the difference between taxes owed and paid on time "was $ 450 billion dollars ".

The federal agency responsible for tax collection and compliance with tax laws expected to "raise $ 65 billion dollars if taxpayers reclaim citizens through legal action." Thus, the net tax gap would be reduced to $ 385 billion in American currency.

From the survey conducted in 2006, the IRS and Congress implemented global strategies to address the fiscal deficit and improve tax compliance. They were based on the recommendations of the inspection body and not only the citizens but also to companies, banks, brokers and financial institutions are taken into account.

One of the initiatives taken was that "the IRS will require companies to report on their tax returns" from 2010. Also, since 2011 "is asked banks to report on credit cards companies.”

Another strategy developed in 2012 was "asking brokers to provide information on their customers."

From 2014, financial institutions in the country began to "retain a portion of payments to other foreign financial institutions that do not have an agreement with the IRS."

As for taxpayers and the ways to provide information, the report argues that citizens must pay taxes, "report their income more accurately when they are reported to the IRS by third parties." By comparing the information received by third parties who indicate the beneficiaries in their tax returns, the IRS "can detect underreporting of income."

This is not enough

Despite the measures implemented by the Internal Revenue Service and the US Congress, there is still need to adjust a few issues.

The US audit recommended that the federal agency responsible for tax collection and enforcement of the tax laws "regularly conduct research and use these results to identify areas of noncompliance."

"We implement new requirements for sources of information from taxpayers and develop new technologies to improve the effectiveness of measures" it was another of the initiatives proposed by the GAO. 

Similarly the IRS should "develop the profitability of investment measures to better allocate resources and maximize the collection of taxes."

Finally, to help the IRS, Congress should "consider expanding the authority of mathematical mistakes to correct calculations IRS taxpayer during the tax".