{
  "id": "AIBD-0338",
  "title": "IRS applies AI and machine learning to select large partnerships for examination (IR-2023–166, 8 September 2023); two AI models prioritize partnership audits",
  "summary": "IRS (8 September 2023): AI to help detect cheating and select cases; exams planned for 75 partnerships averaging over $10bn in assets. GAO (Jun 2024): two AI models prioritize partnership audits.",
  "date_observed": "2023-09-08",
  "date_basis": "unassessed",
  "date_precision": "unassessed",
  "benefit_status": null,
  "source_collection": null,
  "source_entry": null,
  "account": "On 8 September 2023 the Internal Revenue Service (IRS) announced (IR-2023–166) a compliance effort funded by the Inflation Reduction Act. It would use improved technology and artificial intelligence to help compliance teams detect tax cheating, identify emerging compliance threats and improve case-selection tools. It described data scientists and tax-enforcement experts collaborating to apply machine learning to compliance risk in partnership, income and international tax. It planned to open examinations of 75 of the largest US partnerships, each averaging more than $10 billion in assets. These fall under the expanded Large Partnership Compliance program launched in 2021. A US Government Accountability Office (GAO) WatchBlog post of 6 June 2024 adds detail. The IRS already uses AI models to select a representative sample of returns for its annual audits. It uses two AI models to prioritize partnership returns for audit. It is piloting a new model for refundable-credit audits that IRS officials said finds risky taxpayers more effectively than the previous model. GAO recommended documenting the models and noted design weaknesses that may limit their ability to identify the highest-risk returns objectively. No cited source attributes a recovered amount to the AI selection.",
  "category": "general benefit",
  "unexpected": false,
  "purpose": "Built to select high-risk returns for examination and to detect compliance threats. The claimed benefit is that purpose, with no attributable outcome documented.",
  "system": "IRS AI and machine-learning case-selection models (two partnership prioritization models; a refundable-credit audit selection model in pilot; machine learning for partnership, income and international tax risk)",
  "model_version": "TY 2021 LPC model (Large Partnership Compliance return selection model)",
  "developer": "Internal Revenue Service (in-house data scientists with tax-enforcement experts)",
  "deployer": "Internal Revenue Service",
  "location": "United States (national)",
  "domain": "Public administration: tax enforcement",
  "segment": "National revenue agency",
  "benefit_type": "Improved Organizational Efficiency",
  "taxonomy_note": "The good is audit case selection for the agency, and no recovered amount is attributed to AI in the sources.",
  "registry_ids": {},
  "ratings": [
    {
      "group": "personal",
      "depth": null,
      "reason": "No individual outcome is documented."
    },
    {
      "group": "organizational",
      "depth": null,
      "reason": "The IRS gives no results from the AI-selected examinations and GAO reports only officials' pilot claims."
    },
    {
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      "depth": null,
      "reason": "No revenue or fairness outcome is attributed to the models."
    }
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    "statement": "The models prioritize or select returns for human examiners. Examinations and any assessments are human decisions. The IRS release is the deployer's own account of a system it builds in-house. The GAO post is an independent government source that relays IRS officials' claims about the pilot model and adds caveats. Neither reports an outcome attributable to the AI."
  },
  "evidence": [
    {
      "kind": "press release",
      "citation": "Internal Revenue Service (2023). IRS announces sweeping effort to restore fairness to tax system with Inflation Reduction Act funding, new compliance efforts focused on increasing scrutiny on high-income, partnerships, corporations and promoters abusing tax rules. IR-2023-166, 8 Sep 2023.",
      "title": "IR-2023-166: IRS announces sweeping effort to restore fairness to tax system",
      "url": "https://www.irs.gov/newsroom/irs-announces-sweeping-effort-to-restore-fairness-to-tax-system-with-inflation-reduction-act-funding-new-compliance-efforts",
      "date": "2023-09-08",
      "written_by": "makers",
      "quote": "Artificial Intelligence that will help IRS compliance teams better detect tax cheating, identify emerging compliance threats and improve case selection tools"
    },
    {
      "kind": "press release",
      "citation": "Internal Revenue Service (2023). IR-2023-166, section on large partnerships and machine learning.",
      "title": "IR-2023-166 (machine learning for compliance risk)",
      "url": "https://www.irs.gov/newsroom/irs-announces-sweeping-effort-to-restore-fairness-to-tax-system-with-inflation-reduction-act-funding-new-compliance-efforts",
      "date": "2023-09-08",
      "written_by": "makers",
      "quote": "cutting-edge machine learning technology to identify potential compliance risk in the areas of partnership tax, general income tax and accounting, and international tax"
    },
    {
      "kind": "report",
      "citation": "U.S. Government Accountability Office (2024). Artificial Intelligence May Help IRS Close the Tax Gap. GAO WatchBlog, 6 Jun 2024.",
      "title": "Artificial Intelligence May Help IRS Close the Tax Gap",
      "url": "https://www.gao.gov/blog/artificial-intelligence-may-help-irs-close-tax-gap",
      "date": "2024-06-06",
      "written_by": "independent",
      "quote": "IRS currently uses two AI models to help prioritize partnership returns for audit"
    },
    {
      "kind": "report",
      "citation": "U.S. Government Accountability Office (2024). Artificial Intelligence May Help IRS Close the Tax Gap, GAO WatchBlog, 6 Jun 2024 (refundable-credit pilot claim and caveat).",
      "title": "Artificial Intelligence May Help IRS Close the Tax Gap (pilot model and design weaknesses)",
      "url": "https://www.gao.gov/blog/artificial-intelligence-may-help-irs-close-tax-gap",
      "date": "2024-06-06",
      "written_by": "independent",
      "quote": "may limit these models' ability to objectively identify the most high-risk returns"
    },
    {
      "kind": "report",
      "citation": "Treasury Inspector General for Tax Administration (2025). The IRS Could Leverage Examination Results in Artificial Intelligence Examination Case Selection Models and Improve Processes to Evaluate Performance. Report 2025-308-022, 19 May 2025.",
      "title": "The IRS Could Leverage Examination Results in Artificial Intelligence Examination Case Selection Models and Improve Processes to Evaluate Performance",
      "url": "https://www.oversight.gov/sites/default/files/documents/reports/2025-05/2025308022fr.pdf",
      "date": "2025-05-19",
      "written_by": "independent",
      "quote": null
    }
  ],
  "replication": {
    "produced_by": [
      "Inflation Reduction Act funding for IRS compliance work",
      "Collaboration between IRS data scientists and tax-enforcement experts",
      "Partnership return data for the Large Partnership Compliance program launched in 2021"
    ],
    "must_hold": [
      "Sustained funding and staffing for the examinations the models select",
      "Documentation of the models, which GAO found lacking in 2024",
      "Correction of the design weaknesses GAO said may limit objective identification of high-risk returns"
    ],
    "echoes": []
  },
  "paired_incident": null,
  "headline": "IRS applies AI to select large partnerships for examination",
  "metric": null,
  "comparator": null,
  "later": {
    "status": "persisted",
    "date": "2025-05-19",
    "note": "TIGTA's May 2025 audit found the Large Partnership Compliance model still in production, with the first 82 high-risk TY 2021 returns under examination, no closed examination results yet, and uncertainty over reduced staffing after the end of the contractor's work.",
    "quote": "According to LB&I Division management, the first 82 large partnership returns identified as high risk by the LPC model and currently under examination are TY 2021 returns. On average, these returns have more than $10 billion in assets.",
    "url": "https://www.oversight.gov/sites/default/files/documents/reports/2025-05/2025308022fr.pdf"
  },
  "value": {
    "amount": "approximately $26.1 million",
    "what": "additional tax assessments yearly that IRS management estimates from reassigning 14 classifiers to examinations after the Form 1040 return classification AI model automated classification (an SB/SE individual-return model, not the partnership models)",
    "who": "the Internal Revenue Service (U.S. Treasury)",
    "estimate": true,
    "quote": "According to IRS management, automating the classification function has allowed the IRS to reassign 14 classifiers to the examination function and they estimate the increased examinations could generate approximately $26.1 million in additional tax assessments yearly.",
    "url": "https://www.oversight.gov/sites/default/files/documents/reports/2025-05/2025308022fr.pdf"
  },
  "developer_country": "United States",
  "deployer_country": "United States",
  "unrated_because": null,
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      "source": "https://www.oversight.gov/sites/default/files/documents/reports/2025-05/2025308022fr.pdf; https://www.oversight.gov/sites/default/files/documents/reports/2025-05/2025308022fr.pdf; https://www.oversight.gov/sites/default/files/documents/reports/2025-05/2025308022fr.pdf",
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      "source": "https://en.wikipedia.org/wiki/Internal_Revenue_Service; https://en.wikipedia.org/wiki/Internal_Revenue_Service",
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  "confidence": "studied",
  "shade": "high",
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              },
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            "title": "IRS applies AI and machine learning to select large partnerships for examination (IR-2023–166, 8 September 2023); two AI models prioritize partnership audits",
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            "account": "On 8 September 2023 the Internal Revenue Service (IRS) announced (IR-2023–166) a compliance effort funded by the Inflation Reduction Act. It would use improved technology and artificial intelligence to help compliance teams detect tax cheating, identify emerging compliance threats and improve case-selection tools. It described data scientists and tax-enforcement experts collaborating to apply machine learning to compliance risk in partnership, income and international tax. It planned to open examinations of 75 of the largest US partnerships, each averaging more than $10 billion in assets. These fall under the expanded Large Partnership Compliance program launched in 2021. A US Government Accountability Office (GAO) WatchBlog post of 6 June 2024 adds detail. The IRS already uses AI models to select a representative sample of returns for its annual audits. It uses two AI models to prioritize partnership returns for audit. It is piloting a new model for refundable-credit audits that IRS officials said finds risky taxpayers more effectively than the previous model. GAO recommended documenting the models and noted design weaknesses that may limit their ability to identify the highest-risk returns objectively. No cited source attributes a recovered amount to the AI selection.",
            "replication": {
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                "Partnership return data for the Large Partnership Compliance program launched in 2021"
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}