Sampling for Income Tax and Customs
Will Yancey, PhD, CPA
Email: wyancey@aclrsbs.com
Office phone 734.744.4400

Contents of this page:

Citations on sampling, computer audits, and production of electronic records for income tax audits. Related Web pages at this Web site: Services:  Dr. Yancey is the author of Statistical Sampling in Sales and Use Tax Audits, (CCH, 2002)

Disclaimer: Inclusion on this list does NOT imply the cited work is or was a good authority. This list is NOT an exhaustive list of the relevant literature.


Federal Cases


Federal Statutes and Regulations




 Internal Revenue Service - Rulings and Directives

Revenue Procedures and Rulings since 1990 may be downloaded from www.legalbitstream.com    Internal Revenue Bulletins (IRB) published after June 2003 are online at www.irs.gov/irb/

Internal Revenue Service - Training and Publications


Customs and Border Protection


Journal Articles and Other