Tax administration systems (51 - 60 of 64 items)
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...
IRS' Accounts Receivable Inventory
T-GGD-90-60: Published: Aug 1, 1990. Publicly Released: Aug 1, 1990.
GAO discussed the Internal Revenue Service's (IRS) growing accounts receivable inventory. GAO noted that: (1) the reported amount of money owed the federal government in assessed but unpaid taxes grew from $24 billion in 1983 to $66 billion in 1989; (2) IRS failure to collect billions of dollars in delinquent taxes could result in significant tax revenue losses and could have a serious negative im...
Tax Administration: IRS Needs More Reliable Information on Enforcement Revenues
GGD-90-85: Published: Jun 20, 1990. Publicly Released: Jul 19, 1990.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) revenue estimates generated by its various enforcement programs, focusing on: (1) overall IRS enforcement revenue estimates; (2) IRS budget estimates for collection and document matching programs; (3) the IRS Enforcement Resource Allocation Model (ERAM); and (4) IRS efforts to develop more reliable data on the r...
Tax System Modernization: IRS' Efforts to Improve Taxpayer Correspondence
IMTEC-90-26: Published: Mar 22, 1990. Publicly Released: Apr 23, 1990.
Pursuant to a congressional request, GAO reviewed how the Internal Revenue Service's (IRS) Tax System Modernization program will improve its handling of the large taxpayer correspondence inventory.GAO found that: (1) modernization support for tracking and controlling correspondence is scheduled to begin in late 1992; (2) the project was aimed at reducing unanswered correspondence inventory and pro...
Tax Administration: Erroneous Penalties for Failure to File Returns or Pay Taxes Can Be Reduced
GGD-90-80: Published: Apr 13, 1990. Publicly Released: Apr 13, 1990.
GAO reviewed Internal Revenue Service (IRS) tax penalty assessments, abatements, and statistics.GAO found that: (1) IRS correctly granted 91 percent of abatements; (2) 29 percent of abatements were needed to correct IRS assessment errors; (3) erroneous assessments were primarily caused by IRS processing errors; (4) IRS needed better documentation on abatement decisions; (5) strengthened IRS intern...
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 Policy: Economic, Administrative, and Taxpayer Compliance Aspects of a Gross Income Tax
GGD-89-36: Published: Feb 16, 1989. Publicly Released: Feb 16, 1989.
In response to a congressional request, GAO reviewed Department of the Treasury and Congressional Research Service (CRS) tax policy literature and studies to: (1) identify the general economic effects of the proposed gross income tax; and (2) compare certain administrative and taxpayer compliance aspects of the tax with the current tax system.GAO found that a gross income tax system would: (1) red...
Tax Policy: Options for Speeding Tax Refunds and Reducing IRS' Interest Costs
GGD-86-72: Published: Jul 28, 1986. Publicly Released: Jul 28, 1986.
GAO examined the requirements under which the Internal Revenue Service (IRS) pays taxpayers interest on tax refunds to determine whether changes to the requirements for paying interest on various types of refunds or to IRS operating procedures could speed up the payment of tax refunds and reduce the government's interest costs.GAO found that: (1) IRS paid $1.5 million in interest while processing...
IRS' Information Returns Matching Program
129740: Apr 29, 1986
GAO discussed the status of the Internal Revenue Service's (IRS) Information Returns Program, a concept of matching information returns to income tax returns for the purpose of identifying unreported income. GAO focused on: (1) trends in information returns received and matched; (2) information returns not used in the process; (3) follow-up efforts on underreporter and nonfiler cases; (4) enforcem...