When returns are processed, they are scored to determine their potential for yielding additional tax revenues. This program is called
A) Standard Audit Program.
B) Taxpayer Compliance Measurement Program.
C) Field Audit Program.
D) Discriminant Function System.

Question

Quizplus · Accepted Answer

The Discriminant Function System (DIF) is used by tax authorities to score tax returns based on their potential for non-compliance, helping to identify which returns should be audited for additional tax revenues.

When Returns Are Processed, They Are Scored to Determine Their