The Internal Revenue Service (IRS) and the Urban-Brookings Tax Policy Center invite you to attend the only annual conference focused on tax administration research. Researchers from the IRS, other government agencies, academia, and private organizations will discuss some of the latest analyses seeking to make tax administration as effective as possible.

8:30 AM | Opening Remarks

• Robert McClelland, Urban-Brookings Tax Policy Center
• Reza Rashidi, Research, Applied Analytics, and Statistics, Internal Revenue Service
• Michael Faulkender, Deputy Secretary, US Treasury; Acting Commissioner, Internal Revenue Service

8:45 AM | Session 1: Leveraging Machine Learning to Boost Service and Compliance

• AI-Enabled Tax Assistance for Low/Moderate Income Taxpayers: An Evaluation of RAG-Based LLMs for VITA Volunteer Support
  Presenter: Sina Gogani-Khiabani, University of Illinois Chicago
• Estimating the Corporate Tax Gap: An Unsupervised Learning Approach
  Presenter: Kenneth Tester, Office of Research, Applied Analytics and Statistics, Internal Revenue Service
• 10 Years of FATCA Reporting: What Have We Learned?
  Presenter: Daniel Reck, University of Maryland
• Discussant: Sanith Wijesinghe, MITRE Corporation
• Moderator: Valentina Kachanovskaya, Research, Applied Analytics, and Statistics, Internal Revenue Service

10:15 AM | Break

10:30 AM | Session 2: Improving Business Compliance: Lessons from Brazil and the US

• Behavioral Effects of Tax Enforcement on Non-Compliant Business Taxpayers: Evidence from Administrative Tax Data
  Presenter: Yan Sun, Research, Applied Analytics, and Statistics, Internal Revenue Service
• Influencing Taxpayers' Behavior: Tax Revenue Increase Following Compliance Initiative
  Presenter: Vinícius Lara de Oliveira, Department of Federal Revenue of Brazil
• Implementing a Cooperative Compliance Program in Brazil
  Presenter: Patrícia Bacheschi Gomez de Lamadrid, Department of Federal Revenue of Brazil
• Discussant: Li Liu, International Monetary Fund
• Moderator: Masanue Vah, Research, Applied Analytics, and Statistics, Internal Revenue Service

12:00 PM | Lunch

12:30 PM | Keynote

• Alan Plumley, Research, Applied Analytics, and Statistics, Internal Revenue Service

1:00 PM | Break

1:15 PM | Session 3: Investigating Filing Behavior and Underreporting

• A Production Function Approach Towards Modeling IRS Tax Administration Cost 
  Presenter: Michael Udell, Research, Applied Analytics, and Statistics, Internal Revenue Service
• The Distribution of Underreported Income: What we can learn from the NRP
  Presenter: Patrick Langetieg, Research, Applied Analytics, and Statistics, Internal Revenue Service
• Characteristics of Amended Returns and Amended Return Filers
  Presenter: Amanda Eng, Research, Applied Analytics, and Statistics, Internal Revenue Service
• Discussant: Steven Hamilton, George Washington University
• Moderator: Timothy O'Brien, Research, Applied Analytics, and Statistics, Internal Revenue Service

2:45 PM | Break

3:00 PM | Session 4: Mind the Tax Gap: New Understanding and Insights

• Undetected Income: Identification, Estimation, and Uncertainty
  Presenter: Aviv Caspi, Stanford University
• A New Methodology for Estimating the Underreporting Tax Gap for the Individual Income and Self-Employment Tax
  Presenter: Dan Rosenbaum, Research, Applied Analytics, and Statistics, Internal Revenue Service
• Who Evades Taxes? The Distribution of the U.S. Tax Gap
  Presenter: David Splinter, Joint Committee on Taxation
• Discussant: John Iselin, Congressional Budget Office
• Moderator: Janet Holtzblatt, Urban-Brookings Tax Policy Center

4:30 PM | Closing Remarks

• Reza Rashidi, Research, Applied Analytics, and Statistics, Internal Revenue Service
  
   

This program was organized in partnership with the IRS Office of Research, Applied Analytics, and Statistics.

Check-in and breakfast will begin at 8:00 a.m. Lunch will be provided. 

We strive to host inclusive, accessible events that enable all individuals to engage fully. Please email [email protected] if you require any accommodations or have any questions about this event.