Prof. Smith Quoted in TaxNotes about Audits on Low-Income Taxpayers Claiming the Earned Income Credit.

Professor Smith was interviewed by TaxNotes and quoted on a story about how low-income taxpayers may have been adversely affected by the IRS destroying millions of Form 1099 "Information Returns." The story details how the destruction of this information, coupled with IRS audit selection and audit method may have led to particularly bad outcomes for low-income taxpayers.