New programs to identify and force compliance by non-filers are constantly being tested and implemented. The IRS has created a joint task force of revenue agents and tax auditors from the IRS Examination Division, revenue officers from the Collection Division, and special agents from the Criminal Investigation Division to locate non-filers and secure compliance with filing requirements.
The IRS has computer programs that constantly search for non-filers. These programs determine if a taxpayer has stopped filing returns or have never filed returns by matching up information obtained from third parties against IRS records (i.e. 1099s and W-2s). The IRS’s computer capabilities are constantly being improved to enable the agency to match third-party income and expense information returns with taxpayers.
