TAS Research is working on a multi-year study to identify the major factors that drive taxpayer compliance behavior. The principal objective is to evaluate the impact of audits on the subsequent reporting compliance of sole proprietor taxpayers. Our preliminary findings suggest that overall IRS audits have a modest deterrent effect that diminishes in the years following the audit. This suggests any initial impact on compliance is short lived. These findings are consistent with previous TAS studies, and suggest there may be a group of taxpayers who are particularly resistant to the deterrent effect of audits. TAS Research is working with independent researchers to further explore this issue and we expect to publish the result of this collaboration by the end of 2015.