This issue
This is a technical exercise: ensure that the newly incorporated potential target values for 2022 do, in fact, match IRS spreadsheet values and are plausible in comparison with values for other years.
The later mapping issue
A later issue will address the "mapping" question -- the more-substantive question of ensuring that IRS values used as targets or as proxies to help develop targets are properly aligned with IRS concepts underlying associated PUF variables and any updates to tax-microdata-benchmarking variables. (For example, in the mapping exercise, we must make sure that a variable considered to be total income tax before credits in the IRS SOI summary statistics measures the same concept as the PUF variable that purports to be total income tax before credits. This is a labor-intensive process that involves (1) reading IRS documentation about their published tables for PUF year 2015 and target year 2022, particularly Publication 1304, (2) reading IRS PUF documentation for the 2015 PUF, (3) comparing summarized values from the PUF for 2015 with published IRS values for purportedly similar concepts for 2015, and (4) examining changes over time from 2015 to 2022 in those IRS values.)
This issue
This is a technical exercise: ensure that the newly incorporated potential target values for 2022 do, in fact, match IRS spreadsheet values and are plausible in comparison with values for other years.
The later mapping issue
A later issue will address the "mapping" question -- the more-substantive question of ensuring that IRS values used as targets or as proxies to help develop targets are properly aligned with IRS concepts underlying associated PUF variables and any updates to tax-microdata-benchmarking variables. (For example, in the mapping exercise, we must make sure that a variable considered to be total income tax before credits in the IRS SOI summary statistics measures the same concept as the PUF variable that purports to be total income tax before credits. This is a labor-intensive process that involves (1) reading IRS documentation about their published tables for PUF year 2015 and target year 2022, particularly Publication 1304, (2) reading IRS PUF documentation for the 2015 PUF, (3) comparing summarized values from the PUF for 2015 with published IRS values for purportedly similar concepts for 2015, and (4) examining changes over time from 2015 to 2022 in those IRS values.)