A Message from the Chairmen

The issue of closing the "tax gap" has catapulted to the top of the National Small Business Association's list of priorities this year because of the very high level of
small-business concern over the increased tax compliance and enforcement burdens the issue could generate. We feel very strongly that the withholding, record-keeping, reporting, and general compliance burden the tax code imposes on small businesses
is already too great. Therefore, we have launched this initiative both to educate small businesses about this looming new threat, and to give small businesses the tools and information they need to communicate their concerns to officials in Washington.

At the same time, we realize that there are some individuals who do not pay the appropriate amount of taxes, and we believe that situation must change. While there are (and will always be) some fraudulent actors, we blame most of the so-called tax gap on the extraordinary complexity of the tax code. Therefore, we have dedicated a significant part of this Web site to addressing the many common questions and concerns that small businesses have about tax compliance. This library of resources will continue to grow, so continue to check back for more information. We also would like your feedback on what other resources would be helpful.

We are at the beginning of a very long campaign to ensure that small businesses can thrive in the face of new burdens from the tax code and the IRS. We urge you to utilize all of the tools we have put at your disposal to help us make a difference.

What is the “Tax Gap?”

Here you will find NSBA's own policy paper that explains the issues surrounding the tax gap, as well as a series of white papers, studies, proposals, and congressional testimony looking at various aspects of the issue.

News and Opinion

Check here to read the latest and best news and opinion on tax gap and tax enforcement issues.

Dealing with the Tax Code and the IRS: Answering Your Most Frequent Questions

The tax code and the practices of the IRS can be mystifying, especially if you have a business to run. We've tried to pull together the answers to some of the most common questions, as well as other useful tips, links, and IRS forms, publications, and instructions.