Gross Tax Gap
$312-353 B
 
                           
                           
Nonfiling
$30 B
 
Underreporting
$250-292 B
  Underpayment
$32 B
                         
                           
    Individual Income Tx
$150-187 B
  Employment Tax
$66-71 B
  Corporation Income Tax
$30 B
  Esate & Excise Taxes
$4 B
 
                           
    Underreported Non-business Income
$42-57 B
  Self-Employment Tax
$51-56 B
  Large Corporations
$25 B
     
    Underreported Business Income
$83-99 B
  FICA & Unemployment Taxes
$15 B
  Small Corporations
$5 B
     
    Overstated Adjustments, Deductions, Expemptions, and Credits
$25-30 B