The Internal Revenue Service has not always followed the proper procedures when resolving discrepancies in the money owed by taxpayers for the alternative minimum tax, according to a new report.

The IRS provides taxpayers with various online tools to determine whether they will have to prepare a Form 6251 to determine their AMT liabilities. While the tools generally seem to work, the complexity of the AMT causes errors in determining and computing the tax, noted a report by the Treasury Inspector General for Tax Administration. In 2006, computer checks identified about 226,000 discrepancies between the AMT figures reported, or not reported, by taxpayers and the amounts computed by the IRS.

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