Tax administration systems (71 - 80 of 82 items)
Tax Policy: Competition Between Taxable Businesses and Tax-Exempt Organizations
GGD-87-40BR: Published: Feb 27, 1987. Publicly Released: Mar 9, 1987.
In response to a congressional request, GAO provided information relating to competition between taxable businesses and tax-exempt organizations in providing similar services, including: (1) the evolution and growth of the tax-exempt community; (2) various legislative and administrative efforts that address the competition issue; and (3) concerns of selected taxable businesses and tax-exempt organ...
Computer Support for Tax Processing Needs Continuing IRS Attention
T-IMTEC-87-1: Published: Feb 6, 1987. Publicly Released: Feb 6, 1987.
GAO testified on the Internal Revenue Service's (IRS) computer systems' adequacy in processing tax returns in the present filing season and in the future. GAO found that: (1) IRS ordered new front-end processors that were more reliable and could meet short-term work-load requirements; (2) IRS has made progress toward solving its hardware problem and has agreed with the prime contractor that the so...
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...
IRS Service Center Operations
129212: Mar 4, 1986
GAO discussed its examination of the Internal Revenue Service's (IRS) tax return processing activities at its 10 service centers and its national office. GAO found that the service centers' activities are running more smoothly than they did a year ago because: (1) the centers have more computer capacity; (2) computer programs are more efficient; (3) communication between the service centers and th...
Tax Policy: Congress Should Further Restrict Use of the Completed Contract Method
GGD-86-34: Published: Jan 17, 1986. Publicly Released: Feb 7, 1986.
In response to a congressional request, GAO developed and analyzed data on the extent to which manufacturing and construction contractors use the completed contract method to defer federal taxes to determine whether continued use of the method is justified.Contractors have justified the use of the completed contract method of accounting on the basis that, due to inherent uncertainties in their tra...
Federal Government Efforts To Prevent Tax Treaty Abuses
123384: Feb 28, 1984
GAO discussed Department of the Treasury and Internal Revenue Service efforts to prevent abuses of bilateral income tax treaties by non-U.S. residents. Previous studies indicated that Treasury may be losing hundreds of millions of dollar annually as a result of tax treaty abuse. GAO studied the withholding tax systems used by three nations and identified several alternatives to the present U.S. ta...
IRS Efforts To Detect and Pursue Corporate Nonfilers
GGD-80-34: Published: Feb 11, 1980. Publicly Released: Feb 11, 1980.
As a follow-on to a review of efforts by the Internal Revenue Service (IRS) to identify individual nonfilers, GAO evaluated the IRS corporate nonfilers program at three IRS district offices.Generally, the weaknesses found in IRS investigative policies and procedures for securing delinquent corporate income tax returns are similar to those discussed in the earlier report on individual nonfilers. Ho...
Improved Planning for Developing and Selecting IRS Criminal Tax Cases Can Strengthen Enforcement of Federal Tax Laws
GGD-80-9: Published: Nov 6, 1979. Publicly Released: Nov 21, 1979.
The Internal Revenue Service (IRS) must use its agents as efficiently as possible to carry out a balanced effective enforcement program. It tries to balance cases among all types of violations in many income tax brackets, occupations, and geographical locations. This report discussed the need for better planning to enhance the productivity of criminal case development and selection activities.The...
The Government of Guam's Administration of Its Income Tax Program
GGD-80-3: Published: Oct 3, 1979. Publicly Released: Oct 3, 1979.
The Government of Guam is losing millions of dollars because of its continuing problems in assessing and collecting the territorial income tax. Delinquent taxes amounted to over $15 million in 1978, or about 16 percent of total local revenues collected by Guam. The income tax is the major tax in Guam, providing 60 percent of its locally collected tax revenues. These revenues are supplemented by th...
IRS Can Better Plan for and Control Its ADP Resources
GGD-79-48: Published: Jun 18, 1979. Publicly Released: Jun 18, 1979.
The Internal Revenue Service (IRS) is one of the largest users of computers in the federal government. The annual processing of millions of tax returns is highly dependent on automatic data processing (ADP). Almost a quarter of IRS total operating costs are ADP expenses. Proper management of the ADP resources of IRS is crucial for assuring that the nation's tax laws are administered in the most ef...