National research program audits or Taxpayer
compliance measurement program (TCMP)
What is National Research Program audit?
In the past theIRS has carried out tax payer
compliance measurement program (TCMP) audits. These Taxpayer
compliance measurement program (TCMP) audits are also called
National Research Program (NRP) IRS audits. The IRS
conducts these IRS audits to collect statistical
Purpose of TCMP audits or National Research
TCMP audits in the past were nothing more
than a time consuming expensive and intrusinve way for
the IRS to update its computer database at the tax payers'
financial and emotional expense. In a tcmp audit, the IRS
asked tax payer to verify every entry on the tax
For example, the IRS asked tax
payer to prove that the tax payer has a child, prove that
the tax payer paid $5,000 in mortgage interest or prove that
tax payer gave $200 to church or synnagogue. The
IRS then used this informaiton to update its computers for
DIF score analysis purposes.
A tax payer cannot avoid a TCMP
audit or NRP audit, even if the added burden of
dealing with the IRS audit, both in terms of time and money, is
a hardship. The courts have determined that this is the price
that tax payers must pay.