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Some Statistical Sampling Literature, Guidance, and Authority:

Sampling for Sales and Use Tax Compliance: A Report of the Steering Committee

Tax Stratification and Estimation Program (TSEP)

IRS Rev. Proc. 2011-42: This revenue procedure provides taxpayers with guidance regarding the use and
evaluation of statistical samples and sampling estimates

4.47.3 Statistical Sampling Auditing Techniques - IRS

AICPA Audit Sampling

Using Statistical Sampling | U.S. GAO

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