Three former IRS commissioners said that the agency can best use its 10-year, $80 billion appropriation from the Inflation Reduction Act by improving its audit selection process rather than merely increasing the number of audits. The trio agreed that the money should also be put toward investments in technology that reduce the chance of a “no-change” audit. The so-called no-change rate refers to the percentage of audits that result in the IRS not making adjustments to taxpayers’ liabilities. Former commissioner John Koskinen said the IRS tracks the no-change rate because “if there’s no chance of even a minor change, that’s really a waste of the taxpayer’s time and a waste of the IRS’s time.”

