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GAO Testimony: Challenges Remain in Combating Abusive Tax Shelters
U.S. Government Accountability Office [GAO] 
Oct. 21, 2003
33 pages. "In reporting on abusive shelters, GAO is describing [1] their nature and scope; [2] IRS's strategy and enforcement mechanisms to combat them and the performance goals and measures IRS uses to track its major effort in that area; and [3] the decision-making process IRS used and the plans it has to devote more resources to addressing abusive shelters." [GAO-04-104T, Oct. 31, 2003]
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