The program specifically designed to identify returns with a high potential for a deficiency assessment is the
A)TCMP.
B)DIF program.
C)instant audit program.
D)1040 program.

Question

Quizplus · Accepted Answer

The DIF program, or Discriminant Function System, is specifically designed to identify returns with a high potential for a deficiency assessment, by using a mathematical formula to assign scores to certain return characteristics, such as income and deductions. The TCMP program is a more comprehensive audit program that selects returns based on a statistical sampling method. The instant audit program and 1040 program are not specifically designed to identify returns with a high potential for a deficiency assessment.

The Program Specifically Designed to Identify Returns with a High