Earned Income Credit Opportunities to Make Recertification Program Less Confusing and More Consistent

The earned income credit (EIC) is a refundable tax credit avail. to low-income, working taxpayers. In 2001, $31 billion was paid to 19 million EIC claimants. Because of a concern about the extent of erroneous EIC claims, the IRS established a compliance effort under which taxpayers who have been disallowed the EIC are to substantiate their qual'n. for the EIC before IRS recert. them to receive the credit again. This report determines whether: IRS's commun's. with taxpayers about recert. meet the needs of IRS & taxpayers; info. taxpayers are told to provide is reasonably easy to obtain & consistent with what IRS examiners accept in making recert. decisions; & examiners are consistent in how they assess supporting documentation provided by taxpayers.Brostek, Michael is the author of 'Earned Income Credit Opportunities to Make Recertification Program Less Confusing and More Consistent' with ISBN 9780756733186 and ISBN 0756733189.