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 andevaluation of statistical samples and sampling estimates
4.47.3 Statistical Sampling Auditing Techniques - IRS
AICPA Audit Sampling
Using Statistical Sampling | U.S. GAO