#Audited: Social Media and Tax Enforcement
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Date
2021-05-06
Authors
Drumbl, Michelle Lyon
Journal Title
Journal ISSN
Volume Title
Publisher
University of Oregon School of Law
Abstract
This Article articulates a concern that the use of social media mining may pose a greater harm to low-income taxpayers relative to other types of taxpayers, in part because it is easier for the IRS to direct automated resources at the types of issues involved in examining those returns.
Description
58 pages
Keywords
Tax administration, Social media, Right to privacy, Internal Revenue Service
Citation
99 Or. L. Rev. 301