Tax administration systems (31 - 40 of 64 items)
Tax System Burden: Tax Compliance Burden Faced by Business Taxpayers
T-GGD-95-42: Published: Dec 9, 1994. Publicly Released: Dec 9, 1994.
GAO discussed taxpayer compliance burden, focusing on the sources of compliance burden for business taxpayers and the reliability of burden cost estimates. GAO noted that: (1) the complexity of the Internal Revenue Code, compounded by the changes made to the code, is the driving force behind federal tax compliance burden; (2) a reliable estimate of the overall costs of tax compliance is not curren...
Tax Administration: IRS Notices Can Be Improved
GGD-95-6: Published: Dec 7, 1994. Publicly Released: Dec 7, 1994.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) taxpayer notices, focusing on: (1) possible improvements to the notices; and (2) IRS processes for ensuring that its notices clearly convey essential information to taxpayers.GAO found that: (1) 31 of the 47 most commonly used notices that it reviewed have clarity problems such as language, content, and format;...
Tax Policy and Administration: 1993 Annual Report on GAO Tax-Related Work
GGD-94-82: Published: Mar 31, 1994. Publicly Released: Mar 31, 1994.
Pursuant to a legislative requirement, GAO summarized its work on tax policy and administration during fiscal year (FY) 1993, including: (1) actions federal agencies took in response to its recommendations as of December 31, 1993; (2) recommendations made to Congress before and during FY 1993 that remain open; and (3) assignments for which GAO received authorized access to tax information.GAO note...
Federal Tax Deposit System: IRS Can Improve the Federal Tax Deposit System
AFMD-93-40: Published: Apr 28, 1993. Publicly Released: Apr 28, 1993.
GAO reviewed the Internal Revenue Service's (IRS): (1) accounting and payment data collection procedures for the federal tax deposit (FTD) system; and (2) efforts, with the Financial Management Service (FMS), to modernize the FTD collection process.GAO found that: (1) the FTD system has created undue taxpayer burden and reduced IRS productivity because accounting and payment data are reported sepa...
GGD-93-38R: Published: Apr 27, 1993. Publicly Released: Apr 27, 1993.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) revision of interim letters that did not acknowledge payments the recipients made. GAO found that: (1) IRS has not solved the nonacknowledgement problem, since it has directed only one service center functional area to correct its procedures for corresponding with taxpayers; (2) at the service center reviewed, t...
Tax Administration: Examples of Waste and Inefficiency in IRS
GGD-93-100FS: Published: Apr 27, 1993. Publicly Released: Apr 27, 1993.
Pursuant to a congressional request, GAO provided specific examples of waste, inefficiency, and abuse in the Internal Revenue Service (IRS).GAO found that: (1) much of the waste and inefficiency in IRS has resulted from antiquated computer systems, fragmented organizational structure, and inefficient work processes; (2) lost revenue from waste and inefficiency has totalled $87 million; (3) some of...
Tax Administration: Opportunities to Increase the Use of Electronic Filing
GGD-93-40: Published: Jan 22, 1993. Publicly Released: Jan 29, 1993.
Pursuant to a congressional request, GAO discussed steps the Internal Revenue Service (IRS) can take to increase the use of electronic filing.GAO found that: (1) electronic filing appeals to taxpayers who are most in need of their refunds and who seem least able to afford the cost; (2) the median fee for preparing a tax return is $70, the median fee for filing it electronically is $22, and the med...
Tax Administration: IRS' Efforts to Improve Corporate Compliance
GGD-92-81BR: Published: Apr 17, 1992. Publicly Released: Jun 8, 1992.
GAO reviewed the Internal Revenue Service's (IRS) Coordinated Examination Program (CEP), focusing on: (1) trends in CEP examination results; (2) CEP audit coverage estimates; (3) a profile of CEP taxpayers; and (4) information on IRS efforts to address the drop in small corporate compliance.GAO found that: (1) CEP-recommended taxes per direct examination hour remained fairly steady from fiscal yea...
Tax Policy and Administration: 1991 Annual Report on GAO's Tax-Related Work
GGD-92-57: Published: May 21, 1992. Publicly Released: May 21, 1992.
Pursuant to a legislative requirement, GAO provided information regarding its work on tax policy and administration during fiscal year (FY) 1991, including: (1) actions that federal agencies took in response to GAO recommendations; (2) recommendations that GAO made to Congress before FY 1991 that remain open; (3) assignments under which Congress authorized GAO access to tax information; and (4) GA...
Tax Administration: Opportunities to Reduce the Burden of Filing and Processing Tax Returns
T-GGD-92-41: Published: May 13, 1992. Publicly Released: May 13, 1992.
GAO discussed opportunities to reduce the burden of filing and processing tax returns. GAO noted that: (1) although electronic filing can reduce returns processing costs and improve taxpayer service, taxpayers still have to accumulate their tax documents, prepare all or part of a return, and send the paper documents to the Internal Revenue Service (IRS); (2) taxpayer burden would be significantly...