Tax administration systems (41 - 50 of 64 items)
Internal Revenue Service: Opportunities to Reduce Taxpayer Burden Through Return-Free Filing
GGD-92-88BR: Published: May 8, 1992. Publicly Released: May 8, 1992.
Pursuant to a congressional request, GAO reviewed the: (1) potential advantages and disadvantages of a tax return-free filing system; and (2) the feasibility of a return-free filing system that the Internal Revenue Service (IRS) envisioned in a 1987 report.GAO found that: (1) the IRS system would relieve millions of individual taxpayers of the burden of preparing and filing their own returns; (2)...
Tax Administration: IRS' Budget Request for Fiscal Year 1993
T-GGD-92-34: Published: Apr 30, 1992. Publicly Released: Apr 30, 1992.
GAO discussed the Internal Revenue Service's (IRS) budget request for fiscal year (FY) 1993. GAO noted that: (1) IRS requested 115,798 full-time equivalent (FTE) staff years, a 414 FTE reduction from its FY 1992 authorized staffing level; (2) IRS requested $7.2 billion for FY 1993, a $562-million increase over its authorized FY 1992 funding level; (3) planned budget increases involve work force ma...
Tax Administration: Benefits of a Corporate Document Matching Program Exceed the Costs
GGD-91-118: Published: Sep 27, 1991. Publicly Released: Oct 3, 1991.
Pursuant to a congressional request, GAO analyzed issues on the feasibility of an Internal Revenue Service (IRS) document matching program for payments to corporations, focusing on: (1) what legislative actions Congress needs to take; and (2) how IRS can reduce the program's burden on the business community.GAO believes that Congress: (1) and IRS could reduce the burden of a corporate matching sys...
Tax Administration: Opportunities to Increase Revenue Before Expiration of the Statutory Collection Period
GGD-91-89: Published: Sep 30, 1991. Publicly Released: Sep 30, 1991.
Pursuant to a congressional request, GAO provided information on Internal Revenue Service (IRS) accounts receivable that are written off because the collection statute of limitations has expired, focusing on: (1) the amount of the accounts receivable that has been or possibly will be written off; (2) the potential impact of the November 1990 extension of the collection statute of limitations; and...
Identifying Options for Organizational and Business Changes at IRS
T-GGD-91-54: Published: Jul 9, 1991. Publicly Released: Jul 9, 1991.
GAO discussed the Internal Revenue Service's (IRS) Tax Systems Modernization (TSM) program efforts to identify options for organizational and business changes at IRS. GAO noted that: (1) the IRS Design Master Plan did not provide a vision of how the new technology could enable IRS to transform its future organizational structures and business operations; (2) although the automation of current busi...
Tax Administration: A Generally Successful Filing Season in 1991
GGD-91-98: Published: Jun 28, 1991. Publicly Released: Jun 28, 1991.
Pursuant to a congressional request, GAO assessed the Internal Revenue Service's (IRS) performance during the 1991 tax filing season, focusing on the: (1) accuracy and accessibility of toll-free telephone assistance; (2) availability of tax materials at distribution centers and walk-in offices; and (3) returns processing by the 10 service centers.GAO found that: (1) the accuracy of IRS answers to...
Management Challenges Facing IRS
T-GGD-91-20: Published: Jun 25, 1991. Publicly Released: Jun 25, 1991.
GAO discussed management challenges facing the Internal Revenue Service (IRS), focusing on: (1) trends in the accounts receivable inventory; (2) strategic planning; (3) financial management; (4) compliance initiatives; and (5) tax system modernization efforts. GAO noted that: (1) while IRS made significant strides in developing information on its accounts receivable, the inventory continued to inc...
Tax Policy and Administration: 1990 Annual Report on GAO's Tax-Related Work
GGD-91-46: Published: Apr 16, 1991. Publicly Released: Apr 16, 1991.
Pursuant to a legislative requirement, GAO provided information regarding its work on tax policy and administration during fiscal year (FY) 1990, including: (1) actions federal agencies took in response to GAO recommendations as of December 31, 1990; (2) recommendations GAO made to Congress before FY 1990 that remain open; (3) assignments where Congress authorized GAO access to tax information; an...
Uncertainties Surrounding IRS' Fiscal Year 1992 Budget Request for Tax System Modernization
T-IMTEC-91-4: Published: Mar 20, 1991. Publicly Released: Mar 20, 1991.
GAO discussed the: (1) Internal Revenue Service's (IRS) fiscal year (FY) 1992 budget request of $451 million for its Tax System Modernization program; (2) effects of the $49-million FY 1991 cut to the IRS data processing budget; and (3) impact of selected tax processing systems on the 1991 tax filing season. GAO noted that IRS: (1) may have overstated its FY 1992 modernization budget by nearly $55...
Tax Administration: IRS Can Improve Its Program to Find Taxpayers Who Underreport Their Income
GGD-91-49: Published: Mar 13, 1991. Publicly Released: Mar 18, 1991.
Pursuant to a congressional request, GAO analyzed the productivity of the Internal Revenue Service's (IRS) program for detecting and pursuing individuals who underreported their income on required tax returns.GAO found that: (1) IRS opened potential underreporter cases when tax returns failed to computer-match information returns and only pursued these cases through its service centers when the ca...