OOF-AII-032495

IRS Audited Black Taxpayers More Frequently Reportedly Due to Algorithm

The IRS was auditing Black taxpayers more frequently than other groups allegedly due to the design of their algorithms, focusing on easier-to-conduct audits which inadvertently correlated with the group's pattern of tax filing errors.

Event date
2008-07-18
Country
United States of America
Severity
Low
Evidence state
Single-source

Assessment status

Generated from available public incident evidence using OOF® governance methodology. It is not an official investigation, legal determination, regulatory finding, certification, or OOF® Approved Assessment.

View source record from AI Incident Database (Responsible AI Collaborative)

Assessment confidence dimensions

Source corroboration
Single-source

Measures source-group corroboration only; it does not establish factual truth.

Extraction completeness
High

Measures populated source fields after deterministic normalization; it does not measure correctness.

Methodological assignment confidence
Limited

Measures automated assignment support; substantive correctness requires authorized human review.

Known facts from the incident record

  • The incident record identifies the event date as 2008-07-18.
  • The incident record identifies the location as United States of America.

Reported claims

  • The IRS was auditing Black taxpayers more frequently than other groups allegedly due to the design of their algorithms, focusing on easier-to-conduct audits which inadvertently correlated with the group's pattern of tax filing errors.

Material unknowns

  • Independent corroboration is not established in the available incident record.

Primary governance problem

The incident appears to expose a governance problem involving support, other. Available reporting supports preliminary methodological interpretation, not a finding of fault or non-compliance.

Architecture intelligence

PGA™ — Prediction Governance Architecture

Primary architecture

The reported support, other concern falls within the governed questions represented by PGA™ — Prediction Governance Architecture.

Governance focus: How should support, other be governed in the conditions described by the available incident evidence?

Deeper methodology is withheld because the available evidence does not justify a Parent Standard or Core Module.

CLIA® — Cognitive Governance Intelligence Architecture

Contributing architecture

The reported decision concern falls within the governed questions represented by CLIA® — Cognitive Governance Intelligence Architecture.

Governance focus: How should decision be governed in the conditions described by the available incident evidence?

Deeper methodology is withheld because the available evidence does not justify a Parent Standard or Core Module.

Preliminary governance questions

  • How should support, other be governed in the conditions described by the available incident evidence?
  • What sufficiently governed connection exists between the relevant Liability Subject, Liability Object, conditions, conduct, and other Liability-relevant inputs?
  • How should decision be governed in the conditions described by the available incident evidence?
  • What operational authority and controls applied to Internal Revenue Service at the relevant time?
  • What evidence would establish how Ai Enabled Decision Support Systems produced or enabled the reported outcome?

Evidence gaps and limitations

  • Only one independent source group is represented; corroboration is not established.
  • AI technology is not specified in the source record.

Return to the public incident index