Nhóm không phù hợp của đánh giá phân tích chỉ trên Cơ sở lịch sử 22 loại đánh giá mà IRS đã phân tích được nhóm lại không thích hợp bởi vì họ không có những đặc tính nguy cơ tương tự như bộ sưu tập. Thay vào đó, các loại này, được gọi là "trạng thái chương trình, n chỉ ra những giai đoạn đánh giá này hiện đang trải qua trong quá trình thu thập của IRS. | Chapter 3 IRS Methodology for Estimating Collectibility Is Not Reliable Inappropriate Groups of Assessments Analyzed Solely on Historical Basis The 22 categories of assessments that IRS analyzed were inappropriately grouped because they did not have similar collection risk characteristics. Instead these categories referred to as program statuses indicate what stage these assessments are currently going through in IRS collection process. For example IRS groups assessments into various notice stages that indicate whether a taxpayer has been sent a first notice second notice or third notice. IRS largest program status is the category referred to as currently not collectible. IRS developed these program statuses to monitor and manage collection efforts not to estimate or assess collectibility. As a result the collection experience in any particular category may not be a good indicator of future collection rates for that category. For example the inactive program status group includes assessments 1 in litigation 2 involving bankruptcy and 3 pending settlement three distinct groups with varying collection risk characteristics. Grouping assessments into categories with similar collection risk characteristics such as income level certain types of taxes or the source of the assessment would allow IRS to develop historical experience and other information on homogeneous groups that would be a more reliable indication of each group s future payment performance. In addition IRS considered only historical collection experience associated with the groups of assessments it analyzed. Current and forecast economic conditions were not considered. Although historical experience is an important factor it probably will not accurately reflect future collection success when economic conditions change significantly. Our Estimate Is Based on a Review of Individual Accounts Our estimate that billion in accounts receivable were collectible as of June 30 1991 is based on our analysis of
