Underreporting Makes Up Over 70% of the Gross Tax Gap

Major Components of the 2022 Tax Gap

Note: Brown and yellow shading = underreporting; blue shading = underpayment; green shading = nonfiling. Totals do not add up to the actual gross tax gap ($696B) due to rounding.
Source: Internal Revenue Service, "Federal Tax Compliance Research: Tax Gap Projections for Tax Year 2022."
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