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Master's Recital: 2007-03-15 - Suyeon Park, violin

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Recital presented at the UNT College of Music Recital Hall in partial fulfillment of the Master of Music (MM) degree.
Date: March 15, 2007
Creator: Park, Suyeon
Object Type: Sound
System: The UNT Digital Library

Savage Frontier: Rangers, Riflemen, and Indian Wars in Texas, Volume 3, 1840 - 1841

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This third volume of the Savage Frontier series focuses on the evolution of the Texas Rangers and frontier warfare in Texas during the years 1840 and 1841. Comanche Indians were the leading rival to the pioneers during this period. Peace negotiations in San Antonio collapsed during the Council House Fight, prompting what would become known as the Great Comanche Raid in the summer of 1840. Stephen L. Moore covers the resulting Battle of Plum Creek and other engagements in new detail. Rangers, militiamen, and volunteers made offensive sweeps into West Texas and the Cross Timbers area of present Dallas-Fort Worth. During this time Texas's Frontier Regiment built a great military road, roughly parallel to modern Interstate 35. Moore also shows how the Colt repeating pistol came into use by Texas Rangers. Finally, he sets the record straight on the battles of the legendary Captain Jack Hays. Through extensive use of primary military documents and first-person accounts, Moore provides a clear view of life as a frontier fighter in the Republic of Texas. The reader will find herein numerous and painstakingly recreated muster rolls, as well as casualty lists and a compilation of 1841 rangers and minutemen. For the exacting historian …
Date: March 15, 2007
Creator: Moore, Stephen L.
Object Type: Book
System: The UNT Digital Library

Savage Frontier: Rangers, Riflemen, and Indian Wars in Texas, Volume 2, 1838 - 1839

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This second volume of the Savage Frontier series focuses on two of the bloodiest years of fighting in the young Texas Republic, 1838 and 1839. By early 1838, the Texas Rangers were in danger of disappearing altogether. Stephen L. Moore shows how the major general of the new Texas Militia worked around legal constraints in order to keep mounted rangers in service. Expeditions against Indians during 1838 and 1839 were frequent, conducted by militiamen, rangers, cavalry, civilian volunteer groups and the new Frontier Regiment of the Texas Army. From the Surveyors' Fight to the Battle of Brushy Creek, each engagement is covered in new detail. The volume concludes with the Cherokee War of 1839, which saw the assembly of more Texas troops than had engaged the Mexican army at San Jacinto. Moore fully covers the failed peace negotiations, the role of the Texas Rangers in this campaign, and the last stand of heroic Chief Bowles. Through extensive use of primary military documents and first-person accounts, Moore provides a clear view of life as a frontier fighter in the Republic of Texas. The reader will find herein numerous and painstakingly recreated muster rolls, as well as a complete list of Texan …
Date: March 15, 2006
Creator: Moore, Stephen L.
Object Type: Book
System: The UNT Digital Library

Captain J.A. Brooks, Texas Ranger

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James Abijah Brooks (1855-1944) was one of the four Great Captains in Texas Ranger history, others including Bill McDonald, John Hughes, and John Rogers. Over the years historians have referred to the captain as “John” Brooks, because he tended to sign with his initials, but also because W. W. Sterling’s classic Trails and Trials of a Texas Ranger mistakenly named him as Captain John Brooks. Born and raised in Civil War-torn Kentucky, a reckless adventurer on the American and Texas frontier, and a quick-draw Texas Ranger captain who later turned in his six-shooter to serve as a county judge, Brooks’s life reflects the raucous era of the late nineteenth and early twentieth-century American West. As a Texas Ranger, Brooks participated in the high profile events of his day, from the fence-cutting wars to the El Paso prizefight, from the Conner Fight–where he lost three fingers from his left hand–to the Temple rail strike, all with a resolute demeanor and a fast gun. A shoot-out in Indian Territory nearly cost him his life and then jeopardized his career, and a lifelong bout with old Kentucky bourbon did the same. With three other distinguished Ranger captains, Brooks witnessed and helped promote the …
Date: March 15, 2007
Creator: Spellman, Paul N.
Object Type: Book
System: The UNT Digital Library

Captain John H. Rogers, Texas Ranger

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John Harris Rogers (1863-1930) served in Texas law enforcement for more than four decades, as a Texas Ranger, Deputy and U.S. Marshal, city police chief, and in the private sector as a security agent. He is recognized in history as one of the legendary “Four Captains” of the Ranger force that helped make the transition from the Frontier Battalion days into the twentieth century, yet no one has fully researched and written about his life. Paul N. Spellman now presents the first full-length biography of this enigmatic man. During his years as a Ranger, Rogers observed and participated in the civilizing of West Texas. As the railroads moved out in the 1880s, towns grew up too quickly, lawlessness was the rule, and the Rangers were soon called in to establish order. Rogers was nearly always there. Likewise he participated in some of the most dramatic and significant events during the closing years of the Frontier Battalion: the Brown County fence cutting wars; the East Texas Conner Fight; the El Paso/Langtry Prizefight; the riots during the Laredo Quarantine; and the hunts for Hill Loftis and Gregorio Cortez. Rogers was the lawman who captured Cortez to close out one of the most …
Date: March 15, 2003
Creator: Spellman, Paul N.
Object Type: Book
System: The UNT Digital Library

Nancy Love and the Wasp Ferry Pilots of World War II

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She flew the swift P-51 and the capricious P-38, but the heavy, four-engine B-17 bomber and C-54 transport were her forte. This is the story of Nancy Harkness Love who, early in World War II, recruited and led the first group of twenty-eight women to fly military aircraft for the U.S. Army. Love was hooked on flight at an early age. At sixteen, after just four hours of instruction, she flew solo “a rather broken down Fleet biplane that my barnstorming instructor imported from parts unknown.” The year was 1930: record-setting aviator Jacqueline Cochran (and Love’s future rival) had not yet learned to fly, and the most famous woman pilot of all time, Amelia Earhart, had yet to make her acclaimed solo Atlantic flight. When the United States entered World War II, the Army needed pilots to transport or “ferry” its combat-bound aircraft across the United States for overseas deployment and its trainer airplanes to flight training bases. Most male pilots were assigned to combat preparation, leaving few available for ferrying jobs. Into this vacuum stepped Nancy Love and her civilian Women’s Auxiliary Ferrying Squadron (WAFS). Love had advocated using women as ferry pilots as early as 1940. Jackie Cochran …
Date: March 15, 2008
Creator: Rickman, Sarah Byrn
Object Type: Book
System: The UNT Digital Library

The Seventh Star of the Confederacy: Texas During the Civil War

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On February 1, 1861, delegates at the Texas Secession Convention elected to leave the Union. The people of Texas supported the actions of the convention in a statewide referendum, paving the way for the state to secede and to officially become the seventh state in the Confederacy. Soon the Texans found themselves engaged in a bloody and prolonged civil war against their northern brethren. During the course of this war, the lives of thousands of Texans, both young and old, were changed forever. This new anthology, edited by Kenneth W. Howell, incorporates the latest scholarly research on how Texans experienced the war. Eighteen contributors take us from the battlefront to the home front, ranging from inside the walls of a Confederate prison to inside the homes of women and children left to fend for themselves while their husbands and fathers were away on distant battlefields, and from the halls of the governor’s mansion to the halls of the county commissioner’s court in Colorado County. Also explored are well-known battles that took place in or near Texas, such as the Battle of Galveston, the Battle of Nueces, the Battle of Sabine Pass, and the Red River Campaign. Finally, the social and …
Date: March 15, 2009
Creator: Howell, Kenneth W.
Object Type: Book
System: The UNT Digital Library

The Twenty-five Year Century: a South Vietnamese General Remembers the Indochina War to the Fall of Saigon

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For Victor Hugo, the nineteenth century could be remembered by only its first two years, which established peace in Europe and France's supremacy on the continent. For General Lam Quang Thi, the twentieth century had only twenty-five years: from 1950 to 1975, during which the Republic of Vietnam and its Army grew up and collapsed with the fall of Saigon. This is the story of those twenty-five years. General Thi fought in the Indochina War as a battery commander on the side of the French. When Viet Minh aggression began after the Geneva Accords, he served in the nascent Vietnamese National Army, and his career covers this army's entire lifespan. He was deputy commander of the 7th Infantry Division, and in 1965 he assumed command of the 9th Infantry Division. In 1966, at the age of thirty-three, he became one of the youngest generals in the Vietnamese Army. He participated in the Tet Offensive before being removed from the front lines for political reasons. When North Vietnam launched the 1972 Great Offensive, he was brought back to the field and eventually promoted to commander of an Army Corps Task Force along the Demilitarized Zone. With the fall of Saigon, he …
Date: March 15, 2002
Creator: Thi, Lam Quang
Object Type: Book
System: The UNT Digital Library

Spartan Band: Burnett's 13th Texas Cavalry in the Civil War

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In Spartan Band (coined from a chaplain’s eulogistic poem) author Thomas Reid traces the Civil War history of the 13th Texas Cavalry, a unit drawn from eleven counties in East Texas. The cavalry regiment organized in the spring of 1862 but was ordered to dismount once in Arkansas. The regiment gradually evolved into a tough, well-trained unit during action at Lake Providence, Fort De Russy, Mansfield, Pleasant Hill, and Jenkins' Ferry, as part of Maj. Gen. John G. Walker's Texas division in the Trans-Mississippi Department. Reid researched letters, documents, and diaries gleaned from more than one hundred descendants of the soldiers, answering many questions relating to their experiences and final resting places. He also includes detailed information on battle casualty figures, equipment issued to each company, slave ownership, wealth of officers, deaths due to disease, and the effects of conscription on the regiment’s composition. “The hard-marching, hard-fighting soldiers of the 13th Texas Cavalry helped make Walker’s Greyhound Division famous, and their story comes to life through Thomas Reid’s exhaustive research and entertaining writing style. This book should serve as a model for Civil War regimental histories.”—Terry L. Jones, author of Lee’s Tigers
Date: March 15, 2005
Creator: Reid, Thomas
Object Type: Book
System: The UNT Digital Library

Contested Policy: The Rise and Fall of Federal Bilingual Education in the United States, 1960-2001

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Bilingual education is one of the most contentious and misunderstood educational programs in the country. It raises significant questions about this country’s national identity, the nature of federalism, power, ethnicity, and pedagogy. In Contested Policy , Guadalupe San Miguel, Jr., studies the origins, evolution, and consequences of federal bilingual education policy from 1960 to 2001, with particular attention to the activist years after 1978, when bilingual policy was heatedly contested. Traditionally, those in favor of bilingual education are language specialists, Mexican American activists, newly enfranchised civil rights advocates, language minorities, intellectuals, teachers, and students. They are ideologically opposed to the assimilationist philosophy in the schools, to the structural exclusion and institutional discrimination of minority groups, and to limited school reform. On the other hand, the opponents of bilingual education, comprised at different points in time of conservative journalists, politicians, federal bureaucrats, Anglo parent groups, school officials, administrators, and special-interest groups (such as U.S. English), favor assimilationism, the structural exclusion and discrimination of ethnic minorities, and limited school reform. In the 1990s a resurgence of opposition to bilingual education succeeded in repealing bilingual legislation with an English-only piece of legislation. San Miguel deftly provides a history of these clashing groups and …
Date: March 15, 2004
Creator: San Miguel, Guadalupe, Jr.
Object Type: Book
System: The UNT Digital Library

Life in Laredo: a Documentary History From the Laredo Archives

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Based on documents from the Laredo Archives, Life in Laredo shows the evolution and development of daily life in a town under the flags of Spain, Mexico, and the United States. Isolated on the northern frontier of New Spain and often forgotten by authorities far away, the people of Laredo became as grand as the river that flowed by their town and left an enduring legacy in a world of challenges and changes. Because of its documentary nature, Life in Laredo offers in sights into the nitty-gritty of the comings and goings of its early citizens not to be found elsewhere. Robert D. Wood, S.M., presents the first one hundred years of history and culture in Laredo up to the mid-nineteenth century, illuminating--with primary source evidence--the citizens' beliefs, cultural values, efforts to make a living, political seesawing, petty quarreling, and constant struggles against local Indians. He also details rebellious military and invading foreigners among the early settlers and later townspeople. Scholars and students of Texas and Mexican American history, as well as the Laredoans celebrating the 250th anniversary (in 2005) of Laredo's founding, will welcome this volume. "Although there have been a number of books on the history of Laredo, …
Date: March 15, 2004
Creator: Wood, Robert D.
Object Type: Book
System: The UNT Digital Library

Twentieth-century Texas: a Social and Cultural History

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Texas changed enormously in the twentieth century, and much of that transformation was a direct product of social and cultural events. Standard histories of Texas traditionally focus on political, military, and economic topics, with emphasis on the nineteenth century. In Twentieth-Century Texas: A Social and Cultural History editors John W. Storey and Mary L. Kelley offer a much-needed corrective. Written with both general and academic audiences in mind, the fourteen essays herein cover Indians, Mexican Americans, African Americans, women, religion, war on the homefront, music, literature, film, art, sports, philanthropy, education, the environment, and science and technology in twentieth-century Texas. Each essay is able to stand alone, supplemented with appropriate photographs, notes, and a selected bibliography. In spite of its ongoing mythic image of rugged ranchers, cowboys, and longhorns, Texas today is a major urban, industrial society with all that brings, both good and bad. For example, first-rate medical centers and academic institutions exist alongside pollution and environment degradation. These topics, and more, are carefully explored in this anthology. It will appeal to anyone interested in the social and cultural development of the state. It will also prove useful in the college classroom, especially for Texas history courses.
Date: March 15, 2008
Creator: University of North Texas Press
Object Type: Book
System: The UNT Digital Library
Railroad Safety--Responses to Posthearing Questions (open access)

Railroad Safety--Responses to Posthearing Questions

Correspondence issued by the Government Accountability Office with an abstract that begins "This letter responds to a Congressional request that we provide responses to questions related to our recent testimony before Congress on reauthorizing federal rail safety programs. Our testimony discussed how the Federal Railroad Administration (FRA) (1) focuses its efforts on the highest priority risks related to train accidents in planning its oversight, (2) identifies safety problems on railroad systems in carrying out its oversight, and (3) assesses the impact of its oversight efforts on safety. This testimony was based on our recent report on these topics."
Date: March 15, 2007
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Defense Acquisitions: Changes in E-10A Acquisition Strategy Needed before Development Starts (open access)

Defense Acquisitions: Changes in E-10A Acquisition Strategy Needed before Development Starts

A letter report issued by the Government Accountability Office with an abstract that begins "The Air Force is on the verge of making a major commitment to the multi-billion dollar E-10A Multi-sensor Command and Control Aircraft program. Due to the substantial investment needed and technological challenges in developing the aircraft, the Subcommittee on Tactical Air and Land Forces asked GAO to examine the soundness of the E-10A business case as well as the risks associated with the current acquisition strategy."
Date: March 15, 2005
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Agricultural Trade: Impacts of the Andean Trade Preference Act on Asparagus Producers and Consumers (open access)

Agricultural Trade: Impacts of the Andean Trade Preference Act on Asparagus Producers and Consumers

A letter report issued by the General Accounting Office with an abstract that begins "U.S. asparagus imports increased in the 1990s and now comprise nearly one-half of the asparagus consumed in the United States. Peru is the second largest source of imported asparagus and benefits from duty-free treatment under the Andean Trade Preference Act (ATPA). ATPA is estimated to have displaced between two and eight percent of the value of domestic production from what it would have been without the act. Although the supply of fresh asparagus from imports has increased since ATPA's enactment, consumer demand has been strong, and prices have risen. In addition, an apparent increase in consumer preference for fresh asparagus has contributed to a downward shift in the domestic demand for processed asparagus. Most of the decline in the domestic production of processed asparagus occurred in Michigan and Washington, the two states that produce most canned and frozen asparagus. If ATPA is reauthorized, domestic producers of asparagus and, in particular, asparagus for processing, will likely face continued displacement, but consumers can expect continued benefits from the year-round availability of fresh asparagus. However, some of this displacement will likely occur even if ATPA is not reauthorized and …
Date: March 15, 2001
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Welfare Reform: Moving Hard-to-Employ Recipients Into the Workforce (open access)

Welfare Reform: Moving Hard-to-Employ Recipients Into the Workforce

A letter report issued by the General Accounting Office with an abstract that begins "Although some welfare recipients who might seem hard to employ are able to successfully enter the workforce, others have needed considerable time and support to become work-ready. As a result, some states have begun to implement or are considering strategies to help hard-to-employ recipients join the workforce. To be successful in moving hard-to-employ Temporary Assistance for Needy Families (TANF) recipients into the workforce within their 60-month time limit for federal benefits, states must develop programs and provide work and work-preparation activities tailored to the needs of their hard-to-employ recipients and they must ensure that recipients with characteristics that impede employment have access to programs and activities that meet their needs. Some states believe that they would be better able to accomplish this if they (1) had caseload data on the number and characteristics of hard-to-employ TANF recipients, particularly those who will reach their 60-month limit before they are able to work and (2) used a range of work and work-preparation activities that meet the needs of hard-to-employ recipients, including activities that extend beyond those that meet federal work participation requirements."
Date: March 15, 2001
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Corps of Engineers: Observations on Planning and Project Management Processes for the Civil Works Program (open access)

Corps of Engineers: Observations on Planning and Project Management Processes for the Civil Works Program

Testimony issued by the Government Accountability Office with an abstract that begins "Through the Civil Works Program, the Corps of Engineers (Corps) constructs, operates, and maintains thousands of civil works projects across the United States. The Corps uses a two-phase study process to help inform congressional decision makers about civil works projects and determine if they warrant federal investment. As part of the process for deciding to proceed with a project, the Corps analyzes and documents that the costs of constructing a project are outweighed by the benefits. To conduct activities within its civil works portfolio, the Corps received over $5 billion annually for fiscal years 2005 and 2006. During the last 4 years, GAO has issued five reports relating to the Corps' Civil Works Program. Four of these reports focused on the planning studies for specific Corps' projects or actions, which included a review of the cost and benefit analyses used to support the project decisions. The fifth report focused on the Corps management of its civil works appropriation accounts. For this statement, GAO was asked to summarize the key themes from these five studies. GAO made recommendations in the five reports cited in this testimony. The Corps generally …
Date: March 15, 2006
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Defense Acquisitions: Missile Defense Acquisition Strategy Generates Results but Delivers Less at a Higher Cost (open access)

Defense Acquisitions: Missile Defense Acquisition Strategy Generates Results but Delivers Less at a Higher Cost

A letter report issued by the Government Accountability Office with an abstract that begins "Over the next 5 years, the Missile Defense Agency (MDA) expects to invest $49 billion in the BMD system's development and fielding. MDA's strategy is to field new capabilities in 2-year blocks. In January 2006, MDA initiated its second block--Block 2006--to protect against attacks from North Korea and the Middle East. Congress requires GAO to assess MDA's progress annually. This year's report addresses MDA's progress during fiscal year 2006 and follows up on program oversight issues and the current status of MDA's quality assurance program. GAO assessed the progress of each element being developed by MDA, examined acquisition laws applicable to major acquisition programs, and reviewed the impact of implemented quality initiatives."
Date: March 15, 2007
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Unemployment Insurance: Factors Associated with Benefit Receipt and Linkages with Reemployment Services for Claimants (open access)

Unemployment Insurance: Factors Associated with Benefit Receipt and Linkages with Reemployment Services for Claimants

Testimony issued by the Government Accountability Office with an abstract that begins "Unemployment Insurance (UI) has been a key component in ensuring the financial security of America's workforce for over 70 years. In fiscal year 2004, UI covered about 129 million wage and salary workers and paid about $41 billion in benefits to nearly 9 million workers. With unemployed workers at a greater risk of long-term unemployment than in the past, it is increasingly important to understand how individual workers are being served by UI. This testimony draws upon the results of three GAO reports providing new information about (1) the extent to which individual workers ever receive UI benefits or receive benefits multiple times, (2) the types of workers who are more likely to receive UI, and (3) what is known about the extent to which UI beneficiaries receive reemployment services and their reemployment outcomes. GAO is not making new recommendations at this time. The Department of Labor (Labor) generally agreed with the findings from each of the three reports on UI, but took issue with GAO's recommendation that the Secretary work with states to consider collecting more comprehensive information on UI claimants' services and outcomes. Labor commented that, …
Date: March 15, 2006
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Public Housing: New Assessment System Holds Potential for Evaluating Performance (open access)

Public Housing: New Assessment System Holds Potential for Evaluating Performance

A letter report issued by the General Accounting Office with an abstract that begins "The Department of Housing and Urban Development (HUD) spends $7 billion annually to provide decent, safe, and sanitary housing for low-income households in about 14,000 rental properties nationwide. Yet, many public housing properties have been unsafe and unsanitary for several decades. To identify and correct these problems, HUD began a Public Housing Assessment System (PHAS) to evaluate the performance of public housing authorities. Although HUD is still testing and revising PHAS, it has begun to designate certain housing authorities as troubled and to assign them to recovery centers, where they receive technical and other assistance. HUD also created the Public and Indian Housing Information Center (PIC) database to collect information on funding, compliance, and other problems that fall outside the scope of PHAS. PHAS includes four performance indicators: (1) the physical condition of the properties, (2) the financial condition of the housing authority, (3) the authority's management operations, and (4) residents' satisfaction with their living conditions. HUD develops a score for each indicator and, starting in this fiscal year, plans to use the scores for all four indicators to determine whether housing authorities are troubled. So …
Date: March 15, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Tactical Aircraft: Changing Conditions Drive Need for New F/A-22 Business Case (open access)

Tactical Aircraft: Changing Conditions Drive Need for New F/A-22 Business Case

A letter report issued by the General Accounting Office with an abstract that begins "Following a history of increasing cost estimates to complete F/A-22 development, Congress asked GAO to assess the Air Force's F/A-22 development program annually and determine whether the Air Force is meeting key performance, schedule, and cost goals. On April 23, 2003, a congressional subcommittee requested that the Department of Defense (DOD) provide more detailed information on the business case that supports the estimated quantities and costs for an affordable F/A-22 program. Specifically, GAO (1) identified changes in the F/A-22 program since its inception, (2) reviewed the status of the development activities, and (3) examined the sufficiency of business case information provided for congressional oversight."
Date: March 15, 2004
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Joint Strike Fighter: DOD Plans to Enter Production before Testing Demonstrates Acceptable Performance (open access)

Joint Strike Fighter: DOD Plans to Enter Production before Testing Demonstrates Acceptable Performance

A letter report issued by the Government Accountability Office with an abstract that begins "The Joint Strike Fighter (JSF) is DOD's most expensive aircraft program. The program represents 90 percent of the remaining planned investment for recapitalizing DOD's aging tactical aircraft fleet. GAO is required by law to review the program annually for 5 years, beginning in fiscal year 2005. This is our second report and GAO assessed the program's acquisition approach--in terms of capturing knowledge for key investment decisions--and identified an alternative to improve outcomes."
Date: March 15, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Defense Acquisitions: Missile Defense Agency Fields Initial Capability but Falls Short of Original Goals (open access)

Defense Acquisitions: Missile Defense Agency Fields Initial Capability but Falls Short of Original Goals

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) has spent nearly $90 billion since 1985 to develop a Ballistic Missile Defense System (BMDS). In the next 6 years, the Missile Defense Agency (MDA), the developer, plans to invest about $58 billion more. MDA's overall goal is to produce a system that is capable of defeating enemy missiles launched from any range during any phase of their flight. MDA's approach is to field new capabilities in 2-year blocks. The first--Block 2004--was to provide some protection by December 2005 against attacks out of North Korea and the Middle East. Congress requires GAO to assess MDA's progress annually. This year's report assesses (1) MDA's progress during fiscal year 2005 and (2) whether capabilities fielded under Block 2004 met goals. To the extent goals were not met, GAO identifies reasons for shortfalls and discusses corrective actions that should be taken."
Date: March 15, 2006
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Using Data from the Internal Revenue Service's National Research Program to Identify Potential Opportunities to Reduce the Tax Gap (open access)

Using Data from the Internal Revenue Service's National Research Program to Identify Potential Opportunities to Reduce the Tax Gap

Correspondence issued by the Government Accountability Office with an abstract that begins "The Internal Revenue Service (IRS) most recently estimated that the gross tax gap--the difference between what taxpayers pay in taxes voluntarily and on time and what they should pay under the law--reached $345 billion for tax year 2001. The tax gap arises when taxpayers fail to comply with their individual income, corporate income, employment, estate, or excise tax obligations through (1) underreporting of tax liabilities on tax returns; (2) underpayment of taxes due from filed returns; or (3) nonfiling, which refers to the failure to file a required tax return altogether or on time. IRS's tax gap estimates are based on a variety of data sources. Recently, IRS studied individual taxpayer compliance through the National Research Program (NRP), and used the resulting compliance data to estimate the tax gap for individual income tax underreporting and the portion of employment tax underreporting attributed to self-employment taxes for tax year 2001. NRP, which involved reviewing around 46,000 individual tax returns, has yielded very important new information on taxpayer compliance for the first time since IRS's previous compliance measurement study was undertaken for tax year 1988. Compliance measurement studies such as …
Date: March 15, 2007
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library