Tax violations (31 - 37 of 37 items)
Simplifying Payroll Tax Deposit Rules
T-GGD-91-65: Published: Sep 12, 1991. Publicly Released: Sep 12, 1991.
GAO discussed legislation that would simplify the payroll tax deposit system. GAO noted that: (1) since the current rules for depositing payroll taxes are complex and misleading, about one-third of employers are penalized annually for noncompliance; (2) both bills would simplify those rules by requiring large employers to deposit their payroll taxes on either the Tuesday or Friday following each p...
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...
Simplifying Payroll Tax Deposit Rules
T-GGD-91-59: Published: Jul 24, 1991. Publicly Released: Jul 24, 1991.
GAO discussed proposed provisions to simplify the payroll tax deposit system. GAO noted that: (1) deposit rules are difficult to understand and to comply with because employers can be subject to more than one deposit rule during a tax period; (2) in 44 percent of 75 penalty cases examined, IRS tax examiners miscalculated the flat-rate penalty due to improper application of deposit requirements; (3...
Tax Administration: Effectiveness of IRS' Return Preparer Penalty Program Is Questionable
GGD-91-12: Published: Jan 7, 1991. Publicly Released: Jan 7, 1991.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) administration of its return preparer penalty program, focusing on whether IRS: (1) opened preparer penalty cases when warranted; (2) imposed return preparer penalties appropriately and consistently; and (3) followed requirements to refer penalized preparers to the Department of the Treasury's Director of Practi...
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' 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...
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...