The IRS' Automated Underreporter Program
As soon as an income tax return is filed and before a refund is issued, the IRS' Return Review Program scans filed returns looking for signs of refund fraud. Later, after all tax returns and information returns have been processed, the IRS' Automated Underreporter Program scans returns looking for mismatches. The AUR Program compares 27 types of information returns against our filed tax returns. If there are discrepancies, the AUR Program will flag the tax return.
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