Delinquent taxes (31 - 40 of 41 items)
Collecting Back Taxes: IRS Phone Operations Must Do Better
IMTEC-91-39: Published: Jun 18, 1991. Publicly Released: Jun 27, 1991.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) Automated Collection System (ACS), focusing on ACS call sites' effectiveness in calling and providing assistance to persons who owed taxes.GAO found that: (1) during fiscal year (FY) 1990, the call sites collected about $2.6 billion in back taxes and assessed another $1.6 billion to be collected later; (2) altho...
Tax Administration: IRS Does Not Investigate Most High-Income Nonfilers
GGD-91-36: Published: Mar 13, 1991. Publicly Released: Mar 18, 1991.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) program for detecting and pursuing individuals with income over $100,000 who failed to file required tax returns.GAO found that: (1) IRS did not fully investigate or assess taxes for high-income nonfilers who did not respond to its notices on unfiled tax returns; (2) even if high-income nonfilers eventually file...
IRS' Compliance Programs to Reduce the Tax Gap
T-GGD-91-11: Published: Mar 13, 1991. Publicly Released: Mar 13, 1991.
GAO discussed Internal Revenue Service (IRS) compliance programs to reduce the tax gap. GAO noted that: (1) in 1988, IRS estimated the gross tax gap to be $84.9 billion for 1987 and projected that it would reach $113.7 billion by 1992; (2) IRS estimated that nonfilers accounted for $7 billion and underreporters accounted for $48 billion of the 1987 tax gap; (3) IRS could improve its use of informa...
Tax Administration: Extent and Causes of Erroneous Levies
GGD-91-9: Published: Dec 21, 1990. Publicly Released: Dec 21, 1990.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) use of levies initiated through its Automated Collection System (ACS), focusing on: (1) the extent and causes of erroneous levies; and (2) IRS controls to prevent erroneous levies or mitigate their effects.GAO found that: (1) IRS erroneously levied the assets of 4,600, or 1.5 percent of individual taxpayers, and...
Tax Administration: Trends in the Growth and Age of IRS' Accounts Receivable
GGD-90-111FS: Published: Jul 30, 1990. Publicly Released: Jul 30, 1990.
Pursuant to a congressional request, GAO reviewed trends in the growth and age of the Internal Revenue Service's (IRS) year-end accounts receivable balances for fiscal years 1986 through 1989.GAO found that: (1) the dollar value of the combined individual and business master file accounts receivable grew by $13.6 billion from 1986 through 1989; (2) over 60 percent of the total dollar growth occurr...
IRS' Accounts Receivable Inventory
T-GGD-90-19: Published: Feb 20, 1990. Publicly Released: Feb 20, 1990.
GAO discussed the Internal Revenue Service's (IRS) growing accounts receivable inventory. GAO found that IRS increased resources for collection activities and undertook numerous internal studies and projects to slow its growing inventory, but its internal controls failed to ensure that taxes were properly accounted for and collected. GAO also found that: (1) IRS lacked very basic management inform...
Tax Administration: Statistics on IRS' Use of Levies to Collect Delinquent Taxes
GGD-89-97FS: Published: Jul 17, 1989. Publicly Released: Jul 17, 1989.
Pursuant to a congressional request, GAO provided information on the results of the Internal Revenue Service's (IRS) use of levies to collect delinquent taxes through its Automated Collection System (ACS).GAO found that: (1) IRS used levies to collect about one-half of the delinquent taxpayer accounts it sent to ACS during 1986; (2) IRS averaged about two levies per taxpayer, of which about one-ha...
Tax Administration: Periodic Evaluation Needed if IRS Uses Levies to Collect Deferred Accounts
GGD-89-34: Published: Feb 14, 1989. Publicly Released: Feb 14, 1989.
In response to a congressional request, GAO evaluated the Internal Revenue Service's (IRS) planned use of levies to collect taxes on individual deferred accounts.GAO found that: (1) IRS developed a plan for more actively collecting deferred individual taxpayer accounts that would levy taxpayer assets, but did not decide how to use its resources to monitor deferred accounts and handle subsequent in...
Protecting Tax Revenue When Businesses File for Bankruptcy
GGD-86-20: Published: Feb 21, 1986. Publicly Released: Feb 21, 1986.
In response to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) procedures for protecting the government's interest when taxpayers go through bankruptcy proceedings, specifically: (1) detecting and minimizing the accumulation of employment tax delinquencies; and (2) filing claims for delinquent taxes with the bankruptcy court.The Bankruptcy Code provides financially troub...
Fictitious Tax Deposit Claims Plague IRS
GGD-81-45: Published: Apr 28, 1981. Publicly Released: Apr 28, 1981.
As a result of the current interest in cash management and the timely collection of tax revenues, GAO undertook a review of the procedures used by the Internal Revenue Service (IRS) to collect withheld taxes from employers who do not deposit the taxes, yet claim on their tax return that they made the deposits.In its review, GAO found that withheld income and social security taxes accounted for $29...