IRS Adjudication a Tool for Reducing the Tax Gap(A Comparative Study of The IRS ADJ in Iran and The United States)

The Tax Gap is the difference between the amount of tax that should, in theory, be paid to IRS, and what is actually paid. Tax related court cases extend the processing collection and delay tax certainty.An efficient tax IRS Adjudication can speed up the resolution of tax disputes and reduce delays and gap tax in collecting due to tax delays. Efficiency of the first stage of Tax Adjudication proceedings according to Article (238) of the Law on Direct Taxes and Article (29) of the Law on Value Added Tax resolve tax disputes of taxpayers and prevent the case from entering tax dispute to the Tax Courts.And The tax ceiling for the cases before entering the tax courts leads to the realization of maximum revenues and minimizing of the tax gap. However, the right to object, as the most important right of taxpayers, must be guaranteed at all stages of tax collection. The Court of Administrative Justice of Iran, as the supreme authority of administrative proceedings, concentrated on its main task, which is to control administrative rights and actions. This article seeks to consider some of the strategies, set out in it as a practical model by considering the reform of the tax system