The Internal Revenue Service and the Tax Gap

Viable Opposition: The Internal Revenue Service and the Tax Gap

The IRS defines the gross tax gap as the amount of true tax liability that is owed by taxpayers that is not paid on time.  The net tax gap is defined as the amount of true tax liability that is not paid on time and is not collected subsequently, either voluntarily or as a result of enforcement or, in other words, the amount of tax owing that is never paid.