Guyton, John L.; Korobow, Adam K.; Lee, Peter S.; … - In: National Tax Journal 58 (2005) 3, pp. 439-48
In recent years, the percentage of individual taxpayers using paid preparers and software has increased, while the share of taxpayers who self–prepare without software has dropped sharply. Using the Individual Taxpayer Burden Model developed by IBM Business Consulting Services for the IRS, we...