This addressed all types of ADP systems
, including microcomputer systems, data base management systems (DBMSs), and electronic data interchange (EDI) systems.
The lag in guidance on ADP systems
frustrates taxpayers and the IRS alike in their mutual desire to expedite the efficient examination process.
Information a taxpayer maintains in an electronic storage system must support his or her books and records (including those in an ADP system
This capability allows the ADP system
to enforce a label-based policy modeled after DOD Security Policy.
392, as establishing that all machine-sensible data media and records within an ADP system
are records for purposes of section 6001 and Treas.
at any time during a tax year that maintains machine-sensible records within an ADP system
Analyzing KPD and ADP systems
as matching markets--as economists have done for many years in developing the matching algorithms--helps to highlight this inevitable complexity and uncertainty.
Medical ADP Systems
: Automated Medical Records Hold Promise to Improve Patient Care.
Finally, an operational presumption that creates repeated problems for all ADP systems
is the presumption of "last known address." That is, in many situations, the Code requires the Service to give taxpayers notices and the mere sending of the notices to the taxpayer's "last known address" is what triggers the time period for taxpayers to convince the Service not to take some action adverse to their interests.
91-59's more restrictive features and addresses new developments in ADP systems
. Nonetheless, Rev.
In recent years, however, because of the explosive growth of ADP systems
, the IRS found that it did not have enough computer audit specialists (CASs) to conduct these evaluations.