Evaluated Receipts Settlement
(ERS)
and Tax Compliance
A Report of the Steering Committee
Task Force on EDI Audit and Legal Issues
for Tax Administration
Federation of Tax Administrators
444 North Capitol Street, NW - Suite 348
Washington, D.C. 20001
Telephone: (202) 624-5890
CONTRIBUTING ORGANIZATIONS
Federation of Tax Administrators
444 North Capitol Street, NW, Suite 348
Washington, DC 20001
Telephone: 202/624-5890
Telefax: 202/624-7888
Internet: http://www.taxadmin.org
Committee On State Taxation
122 C Street, NW, Suite 330
Washington, DC 20001-2109
Telephone: 202/484-5222
Telefax: 202/484-5229
Internet: http://www.statetax.org
Institute for Professionals in Taxation
One Capital City Plaza
3350 Peachtree Road, NE, Suite 280
Atlanta, GA 30326
Telephone: 404/240-2300
Telefax: 404/240-2315
Internet: http://www.ipt.org
Multistate Tax Commission
444 North Capitol Street, NW, Suite 425
Washington, DC 20001
Telephone: 202/624-8699
Telefax: 202/624-8819
Internet: http://www.mtc.gov
Tax Executives Institute
1001 Pennsylvania Avenue, NW, Suite 320
Washington, DC 20004-2505
Telephone: 202/638-5601
Telefax: 202/638-5607
Internet: http://www.tei.org
FOREWORD
The Task Force on EDI Audit and Legal Issues for Tax Administration (Task Force)
was formed to coordinate efforts between the business community and tax administra-
tors in analyzing and addressing the issues posed for tax administration by electronic
data interchange and related business processes. The Task Force is comprised of repre-
sentatives of the Committee On State Taxation (COST), Institute for Professionals in Taxa-
tion (IPT), Tax Executives Institute (TEI), Multistate Tax Commission (MTC), and Fed-
eration of Tax Administrators (FTA), and commissioners from several state tax adminis-
tration agencies. This report is the fourth in a series of reports to be published by the
Task Force on issues relating to electronic commerce, emerging business processes and
tax administration.
Through the Task Force process, the Electronic Business Processes work gr