Tax administration (61 - 70 of 99 items)
IRS Lockbox Banks: More Effective Oversight, Stronger Controls, and Further Study of Costs and Benefits are Needed
GAO-03-299: Published: Jan 15, 2003. Publicly Released: Feb 14, 2003.
Lockbox banks are commercial banks that process certain taxpayer receipts on behalf of the Internal Revenue Service (IRS). Following an incident at a lockbox site during 2001, which involved the loss and destruction of about 78,000 tax receipts totaling more than $1.2 billion, the Senate Committee on Finance asked GAO to examine whether (1) provisions of the contracts under which lockbox banks ope...
Tax Administration: IRS's Innocent Spouse Program Performance Improved; Balanced Performance Measures Needed
GAO-02-558: Published: Apr 24, 2002. Publicly Released: May 16, 2002.
By law, married persons who file joint tax returns are each fully responsible for the accuracy of the tax return and for the full tax liability. This is true even though only one taxpayer may have earned the wages or income shown on the tax return. Under the Internal Revenue Service's (IRS) Innocent Spousal Program, IRS can relieve taxpayers of tax debts on the basis of equity considerations, such...
Business Systems Modernization: Results of Review of IRS' March 2001 Expenditure Plan
GAO-01-716: Published: Jun 29, 2001. Publicly Released: Jun 29, 2001.
The Internal Revenue Service (IRS) submitted its fourth expenditure plan to Congress in March 2001. In the plan, IRS requested $128 million from its systems modernization appropriations account. This report (1) determines whether the plan satisfied the conditions specified in the acts, (2) determines IRS' progress in implementing modernization management controls and capabilities, and (3) provides...
Federal Taxes: Information on Payroll Taxes and Earned Income Tax Credit Noncompliance
GAO-01-487T: Published: Mar 7, 2001. Publicly Released: Mar 7, 2001.
This testimony discusses (1) how payroll taxes fund Social Security and the Medicare Hospital Insurance (HI) programs and (2) noncompliance associated with the Earned Income Tax Credit (EITC) and efforts to deal with that noncompliance. Payroll taxes fund the Social Security Program and the Medicare HI program. These taxes are paid in equal portions by employees and their employers. Employees and...
Tax Administration: IRS' Implementation of the Restructuring Act's Taxpayer Protection and Rights Provisions
GGD-00-85: Published: Apr 21, 2000. Publicly Released: May 22, 2000.
Pursuant to a congressional request, GAO: (1) reviewed the status of the Internal Revenue Service's (IRS) implementation of the taxpayer protection and rights provisions in title III of its Restructuring and Reform Act of 1998; and (2) determined what, if any, tax administration or other concerns IRS has identified in implementing these provisions.GAO noted that: (1) IRS reported that, as of Janua...
Tax Administration: IRS' Levy of Federal Payments Could Generate Millions of Dollars
GGD-00-65: Published: Apr 7, 2000. Publicly Released: May 8, 2000.
Pursuant to a congressional request, GAO reviewed the status of the Internal Revenue Service's (IRS) continuous levy program, focusing on: (1) the number of taxpayers that could be subject to a continuous levy, the revenue that might be generated, and the cost to IRS to have the Financial Management Service (FMS) levy the federal payments of those taxpayers; (2) issues that could delay program imp...
Internal Revenue Service: Preparing Substitute for Returns for Individuals
GGD-00-60R: Published: Feb 17, 2000. Publicly Released: Mar 3, 2000.
Pursuant to a congressional request, GAO provided information on the Substitute for Return (SFR) program at the Internal Revenue Service (IRS).GAO noted that: (1) IRS prepares a substitute for return for certain individuals classified as potential nonfilers for whom: (a) it has what it considers to be adequate information about income; and (b) the estimated tax liability is at or above a certain l...
Taxpayer Confidentiality: Federal, State, and Local Agencies Receiving Taxpayer Information
GGD-99-164: Published: Aug 30, 1999. Publicly Released: Aug 30, 1999.
Pursuant to a congressional request, GAO assessed the disclosure practices and safeguards employed by the Internal Revenue Service (IRS) and other federal, state, and local agencies to protect taxpayer information, focusing on: (1) which federal, state, and local agencies receive taxpayer information from IRS; (2) what type of information they receive; (3) how the taxpayer information is being use...
Management Letter: Suggested Improvements in IRS' Accounting Procedures and Internal Controls
AIMD-99-182R: Published: Jun 30, 1999. Publicly Released: Jun 30, 1999.
Pursuant to a legislative requirement, GAO provided information on additional matters it identified in its audit of the Internal Revenue Service's (IRS) custodial financial statements for fiscal year (FY) 1998 regarding accounting procedures and internal controls that could be improved.GAO noted that: (1) IRS' policies and procedures over abatement transactions did not ensure that abatements were...
Confidentiality of Tax Data: IRS' Implementation of the Taxpayer Browsing Protection Act
GGD-99-43: Published: Mar 31, 1999. Publicly Released: Apr 28, 1999.
Pursuant to a congressional request, GAO provided information on the Internal Revenue Service's (IRS) implementation of the Taxpayer Browsing Protection Act, focusing on: (1) actions IRS has taken to implement the law; and (2) the number of potential and proven incidents of unauthorized access by IRS employees that IRS has identified since enactment of the law, as well as penalties imposed in case...