IRS's comprehensive approach to compliance measurement.

U.S. Department of the Treasury. Internal Revenue Service. "Compliance Estimates for Earned Income Tax Credit Claimed on 1999 Returns." Washington, D.C., February, 2002.

U.S. Department of the Treasury. Internal Revenue Service. "Compliance Estimates for Earned Income Tax Credit Claimed on 1997 Returns." Washington, D.C., September, 2000.

U.S. Department of the Treasury. Internal Revenue Service. Report to Congress on the Current State of Knowledge about Federal Tax Noncompliance. Washington, D.C., February, 2000.

Robert E. Brown & Mark J. Mazur Internal Revenue Service, Washington, DC 20013

National Tax Journal Vol. LVI, No. 3 September 2003

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