Project Description: As the result of a TIGTA and GAO audit findings, a need for an improved process for allocating resources during the planning process was identified. Declining resources have led LB&I to develop different strategies to identify areas of non-compliance and to improve workload selection for returns that report the non-compliant issues. For example, with fewer resources in the field, LB&I is designing different methodologies to bring taxpayers into compliance (i.e. soft letters, auditing campaign issues) rather than through the regular field audit that can take several months or years to complete. The goal is to correctly select returns so that the auditor can focus on the specific non-compliant