Sales and Use Tax Audit Sampling Bibliography

• Adams, Virginia, and Kirk Johnson, "Automating Statistical Sampling of Taxpayer Records," Address at the Federation of Tax Administrators Workshop on Tax Administration, Washington, DC, (1989).
• Adams, Virginia and Kirk Johnson, "Increasing Auditor Productivity Through Automated Statistical Sampling of Taxpayer Records," Address at the Federation of Tax Administrators Workshop on Revenue Administration, Washington, DC, (1988).
• Andrews, Thomas F., and Dennis Fox, "Advanced Sampling Issues in Sales and Use Tax Audits," Presentation at Institute of Property Taxation Sales Tax Symposium, (September 30, 1996).
• Andrews, Thomas F., and William F. Yancey, "Facts, Not Fiction: How Statistical Sampling Should Really Work!" Presentation to Council on State Taxation (COST) Sales Tax Conference, San Antonio, Texas, (February 23-25,1998).
• Andrews, Thomas F., and William F. Yancey, "Statistical Sampling: Practical Issues Explained for the Non-Statistician", Presentation to Paul J. Hartman State and Local Tax Forum, Nashville, Tennessee, (October 22-23, 1998).
• Bright, Joseph C., Jr., Joseph B. Kadane, and Daniel S. Nagin, Statistical Sampling in Tax Audits, 13 LAW & SOCIAL INQUIRY, 305-333, n.2 (Spring 1988).
• Connolly, Barbara A., "Audits", Presentation at Institute for Professionals in Taxation Sales and Use Tax Symposium, (September 30, 1997).
• Due, John F., and John L Mikesell, Sales Taxation: State and Local Structure and Administration, (2^nd ed. 1995). (Chapter 9 contains a survey of the states sale tax audit programs).
• Egr, Mary Jane, Joe B. Huddleston, and Tiffany S. Westmoreland, "All Cases Begin at the Audit Level", presentation at New York University Institute on State and Local Taxation, Brooklyn, New York, December 2-3, 1999. Reprinted in IPT SAles Tax Report, December 1999, pp. 1, 4-12.
• Fields, Robert J., UNDERSTANDING AND MANAGING SALES AND USE TAX AUDITS, (3rd ed. 1994). (Chapter 7 discusses audits, including sampling issues).
• Greenstein, Russell and Lisa Tilis, Statistical Sampling in Sales and Use Tax Audits, The Sales Tax in the 21^st Century 166-174 (1997) reprinted in STATE TAX NOTES 861 (March 17, 1997).
• Jandrain, James G., SALES AND USE TAXES, (AICPA, 1996).
• Kasner, Kyle B., Susan Schaefer, and Lee A. Zoeller, "Statistical Sampling Technology - Making Your Case in a Paper or Paperless Environment," Address at the Tax Executives Institute, Advanced Technology Seminar, Irving, Texas, (May 19, 1998).
• Larscheid, George, Survey on Sampling in Field Audits, (Madison: Wisconsin Department of Revenue, 1996). (Survey responses from 45 states on their use of sampling in sales and use tax audits).
• McCoid, Allan H., The Admissibility of Sample Data Into a Court of Law: Some Further Thoughts, 4 UCLA LAW REVIEW. 233-250 (1957).
• McGoff, Peggy, En Garde! Statistical Sampling A Double-edged Sword, 8 SALES AND USE TAX ALERT 1-3 n.2, (February 1998). (Discusses issues that business taxpayers should watch for when sales and use tax auditors rely on sampling).
• Mulrow, Jeri M., Statistical Sampling as a Win-Win in Tax Audits, 15 STATE TAX NOTES 1491-1493 (December 7, 1998).
• Mulrow, Jeri M., and Stacie Taylor, "Introduction to Statistical Sampling", presentation in Institute for Professionals in Taxation 2000 Sales & Use Tax Symposium, Kansas City, Missouri, September 25, 2000, pp. 83-97.
• Murray, Matthew M., Sales Tax Compliance and Audit Selection, 48 NATIONAL TAX JOURNAL 15-530 (December 1995).
• Ryan, G. Brint, "Sales & Use Tax Audit and Compliance Methodologies in the '90s", Presentation at the Institute for Professionals in Taxation Sales and Use Tax Symposium, Dallas, Texas, (September 30, 1997).
• SALES AND USE DESK HANDBOOK, American Bar Association, (1996-1997).
• Solomon, Herbert, Confidence Intervals in Legal Settings, in STATISTICS AND THE LAW 457-458 (Morris H. DeGroot, Stephen E. Fienberg, and Joseph B. Kadane, editors) (1986, reprinted in 1994).
• Sprowls, Clay R., The Admissibility of Sample Data Into a Court of Law, 4 UCLA LAW REVIEW 222-232 (1957).
• Yancey, William F., "Sampling for Sales and Use Tax Audits", IPT Sales Tax Report, July-August 1999, pp. 1-2.
• Yancey, William F., and Roger C. Pfaffenberger, Use and Abuse of Sampling in Sales and Use Tax Audits, 97 COST State Tax Report 2-9, Issue 6, (November 1997) reprinted in 13 STATE TAX NOTES 1673-1678 (December 29,1997) and Tax Analysts electronic database at 97 STN 250-17.
• Zoeller, Lee A., "Statistical Sampling Technology: Making Your Tax Case in a Paper or Paperless Environment", Presentation at the Tax Executives Institute, Advanced Technology Seminar, Irving, Texas, (May 19, 1998).