This article appears to be a dictionary definition.
Tax investigation is an in-depth investigation processed by a tax authority in order to recover tax undercharged in previous years of assessment. This is the general term in commonwealth countries. It is carried out when a taxpayer is suspected of tax evasion, or just by random sampling. 
- "Codes of Practice". Government of the United Kingdom. Her Majesty's Revenue and Customs. Retrieved 29 May 2013.
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