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Trump Administration Delays IRS Tax-Gap Estimate Amid Audit Cutbacks

By Drooid · · How we work

Delayed Publication Masks Scope of Uncollected Taxes

The Internal Revenue Service’s annual estimate of the “tax gap”—the amount of tax legally owed but not collected—has not been released for 2023. The estimate, which the agency began publishing each year during the Biden administration, was scheduled for release last fall but remains pending. The absence of the figure follows a broader pattern of data withholding by the Trump administration.

Workforce Reductions and Declining Audit Revenue

Since President Trump took office, the IRS has shed roughly a quarter of its workforce and experienced budget cuts that have weakened its capacity for time-intensive audits. An inspector-general report released last month documented that revenue from audits fell by more than one-third in the most recent fiscal year, suggesting the tax gap may be widening.

Current Tax-Gap Figures and Methodological Shift

In its most recent projection, issued in October 2024, the IRS estimated that about $700 billion in taxes owed for 2022 remained uncollected, with the agency expecting roughly $90 billion of that amount to be paid eventually. Agency head Frank Bisignano has expressed skepticism about the traditional “tax-gap” metric and indicated a focus on the “addressable tax gap,” a revised methodology that the IRS says is being updated before a new estimate is published.

Official Statements and Agency Outlook

An IRS spokesperson stated that the agency is revising the calculation methods for the tax gap and will release the updated figure when ready. Bisignano, in a statement, asserted that revenue from tax enforcement is increasing this year and does not depend on the number of auditors.

Potential Implications

The delay in publishing the tax-gap estimate limits policymakers’ and researchers’ ability to gauge the fiscal impact of reduced audit capacity. Without current data, assessments of the Treasury’s revenue shortfall and the effectiveness of recent budgetary cuts remain uncertain.