IRS ‘Superaudits’

* The Times’ Oct. 25 editorial was not alone in praising the IRS decision to abandon the audits that have been used for many years to create baseline data that guides our broader audit program. And your discussion of alternative research methods was helpful. But the suggestion that we beef up regular audits raises a new set of questions.

It is an obvious waste of government money and taxpayer time if we audit filers who did nothing wrong. If we could reach a point where 100% of audits resulted in additional taxes being collected--an impossible goal--we would be as pleased as the honest taxpayers who were left alone and the voters who realized we were maximizing the return on their investment.

What we need now is a new tool that will allow us to focus on faulty returns. That’s a difficult but doable job. Without such a mechanism, additional audits could result in lower IRS efficiency and increased taxpayer anger.

MARGARET MILNER RICHARDSON

Commissioner of Internal Revenue

Washington

* Perhaps a better idea to collect taxes is to disband the IRS in favor of a national sales tax. This would save the nation the $170 billion it costs to conform to the present tax code, plus $8 billion a year to operate the IRS, and tax the “underground economy” that is currently not paying taxes. Equally as important, it would get the government off the backs of the people, and put a stop to its harassment and bullying tactics.

MICHAEL RUBIN

Los Angeles