An International Meeting of the American Accounting Association American Accounting Association 2006 Annual Meeting August 6–9, 2006 Washington, D.C.

Darlene A. Pulliam
West Texas A&M University

Barry Duman
West Texas A&M University

Abstract: After their victory in Fior D'Italia, the IRS has the authority to aggressively audit employers and use the aggregate estimation method to assess deficiencies. However, it appears that the IRS will continue to encourage employers to participate in their voluntary programs to educate and encourage employees to report tips. This paper discusses Fior D'Italia the IRS's voluntary progams to deal with this area of unreported income.

Back to Session Listing

AAA Home Page