Sampling for Income Tax and Customs
Will Yancey, PhD, CPA
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    Internal Revenue Bulletins (IRB) published after June 2003 are online at

Internal Revenue Service - Training and Publications

Customs and Border Protection

Journal Articles and Other