Tax violations (41 - 50 of 58 items)
Tax Research: IRS Has Made Progress but Major Challenges Remain
GGD-96-109: Published: Jun 5, 1996. Publicly Released: Jun 5, 1996.
GAO reviewed the Internal Revenue Service's (IRS) tax compliance research program, focusing on: (1) the success IRS has had with its new research approach; and (2) IRS ability to implement lessons learned from its Compliance 2000 initiative.GAO found that: (1) IRS implemented its new compliance research approach to address concerns over taxpayer noncompliance and the large gap between income taxes...
Tax Administration: Process Used to Revise the Federal Employment Tax Deposit Regulations
GGD-95-8: Published: Dec 29, 1994. Publicly Released: Dec 29, 1994.
Pursuant to a congressional request, GAO reviewed the revised federal employment tax deposit regulations issued by the Department of the Treasury and the Internal Revenue Service (IRS) on September 24, 1992, focusing on: (1) whether the Treasury and IRS developed the regulations by applying principles from the IRS Compliance 2000 initiative; (2) how the revision process could be improved; and (3)...
Tax Administration: Information on IRS' International Tax Compliance Activities
GGD-94-96FS: Published: Jun 27, 1994. Publicly Released: Jul 27, 1994.
Pursuant to a congressional request, GAO reviewed how: (1) the Internal Revenue Service (IRS) uses additional resources allocated to international compliance activities; and (2) IRS measures the effectiveness of its international tax compliance activities.GAO found that: (1) from fiscal year (FY) 1990 to 1993, IRS devoted more resources to international tax compliance activities, used its resource...
Tax Administration: Computer Matching Could Identify Overstated Business Deductions
GGD-93-133: Published: Aug 13, 1993. Publicly Released: Sep 16, 1993.
Pursuant to a congressional request, GAO provided information on small corporations' deduction reporting and the potential benefits the Internal Revenue Service (IRS) could achieve if it implemented a reverse matching program.GAO found that: (1) IRS could generate significant tax revenues and derive major benefits if it developed a reverse matching program to identify businesses that underreport i...
Net Farm Income: Primary Explanations for the Difference Between IRS and USDA Figures
GGD/RCED-93-113: Published: Jun 3, 1993. Publicly Released: Jul 28, 1993.
Pursuant to a congressional request, GAO reviewed the differences between the net farm income figures reported by the Internal Revenue Service (IRS) and the Department of Agriculture (USDA).GAO found that: (1) IRS and USDA use different populations for estimating net farm income; (2) USDA includes a number of specific noncash items that are excluded from IRS farm tax returns when compiling its net...
International Taxation: Taxes of Foreign- and U.S.-Controlled Corporations
GGD-93-112FS: Published: Jun 11, 1993. Publicly Released: Jul 12, 1993.
Pursuant to a congressional request, GAO provided information on how many taxpaying corporations in various asset categories paid a minimal amount of income tax in 1989.GAO found that: (1) 40 percent of the large corporations conducting business in the United States paid no income taxes or paid income taxes of less than $100,000; (2) 30 percent of large foreign-controlled corporations with assets...
Tax Administration: Compliance 2000--A Worthy Idea That Needs Effective Implementation
T-GGD-92-48: Published: Jun 3, 1992. Publicly Released: Jun 3, 1992.
GAO discussed the Internal Revenue Service's (IRS) Compliance 2000 Initiative to improve voluntary compliance with tax laws. GAO noted that the initiative's goal is to discern the root causes of tax noncompliance and then apply the appropriate tools to improve voluntary compliance in the future. GAO believes that, to successfully implement Compliance 2000 service-wide, IRS: (1) needs to develop a...
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...
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: 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...