Tax nonpayment (31 - 40 of 59 items)
Tax Administration: Compliance Measures and Audits of Large Corporations Need Improvement
GGD-94-70: Published: Sep 1, 1994. Publicly Released: Oct 17, 1994.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) Coordinated Examination Program (CEP) to audit the largest corporations' tax returns, focusing on: (1) whether large corporations pay all the taxes they owe; (2) the amount of additional taxes collected after appeals and litigation; (3) factors that reduce the amounts collected; and (4) the status of ongoing cha...
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...
Tax Administration: State Tax Administrators' Views on Delinquent Tax Collection Methods
GGD-94-59FS: Published: Feb 2, 1994. Publicly Released: Feb 2, 1994.
Pursuant to a congressional request, GAO provided information on the options available to the Internal Revenue Service (IRS) to enhance its collection of delinquent federal taxes by examining how 43 states collect delinquent state taxes.GAO found that: (1) many states have made changes to their delinquent tax collection procedures to increase collections and program efficiency; (2) state tax colle...
Tax Policy: Value-Added Tax: Administrative Costs Vary With Complexity and Number of Businesses
GGD-93-78: Published: May 3, 1993. Publicly Released: May 3, 1993.
GAO provided information on the cost of administering value-added taxes (VAT), focusing on: (1) the processes and structure for administering VAT; (2) costs of administering basic VAT in the United States; (3) how alternative designs affect administrative costs; and (4) the necessary transition to implement VAT.GAO found that: (1) single-rate, broad-based VAT would promote economic neutrality amon...
Tax Administration: Federal Agencies Should Report Service Payments Made to Corporations
GGD-92-130: Published: Sep 22, 1992. Publicly Released: Sep 22, 1992.
GAO identified actions that the Office of Management and Budget (OMB) and other federal agencies could take to improve corporate tax compliance.GAO found that: (1) Internal Revenue Service (IRS) random audits of 19,000 small corporations showed a 20-percent decrease in small corporate tax compliance between 1980 and 1987, and that small corporations had paid only 61 percent of their 1987 federal i...
Tax Administration: IRS' System Used in Prioritizing Taxpayer Delinquencies Can Be Improved
GGD-92-6: Published: Mar 26, 1992. Publicly Released: Mar 26, 1992.
Pursuant to a congressional request, GAO examined the Internal Revenue Service's (IRS) evaluation of and planned revisions to its Resources and Workload Management System (RWMS) formulas for assigning scores to tax delinquencies to determine probable collections.GAO found that IRS: (1) uses 30 formulas to compute RWMS scores, but the formulas are primarily based on the outcomes and characteristics...
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...
Tax Administration: Efforts to Prevent, Identify, and Collect Employment Tax Delinquencies
GGD-91-94: Published: Aug 28, 1991. Publicly Released: Aug 28, 1991.
Pursuant to a congressional request, GAO reviewed Internal Revenue Service (IRS) efforts to prevent, identify, and collect employment tax delinquencies, focusing on whether problems exist in the overall IRS strategy for addressing employment tax delinquencies.GAO found that: (1) IRS did not have a centralized effort for preventing, identifying, or collecting delinquent employment taxes; (2) IRS co...
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 Policy: Refund Offset Program Benefits Appear to Exceed Costs
GGD-91-64: Published: May 14, 1991. Publicly Released: May 14, 1991.
Pursuant to a congressional request, GAO: (1) evaluated the effects of the Internal Revenue Service's (IRS) Refund Offset Program on the filing behavior of guaranteed student loan defaulters; and (2) compared the program's estimated benefits resulting from increased debt collections with the program's estimated costs.GAO found that: (1) offsetting refunds for the nonpayment of student loan debts i...