Tax administration (31 - 40 of 99 items)
IRS Management: IRS Practices Contribute to Its Resilience, but It Would Benefit from Additional Emergency Planning Efforts
GAO-09-418: Published: Apr 9, 2009. Publicly Released: May 11, 2009.
The Internal Revenue Service (IRS) collects the revenues that fund the federal government and issues billions of dollars in refunds. Consequently, IRS's ability to demonstrate agility and speed in restoring its functions after a disruption is vital to the government and the economy. GAO (1) identified the definition and attributes of organizational resilience; (2) examined the extent to which thes...
Tax Administration: Many Taxpayers Rely on Tax Software and IRS Needs to Assess Associated Risks
GAO-09-297: Published: Feb 25, 2009. Publicly Released: Apr 2, 2009.
Individual taxpayers used commercial tax software to prepare over 39 million tax returns in 2007, making it critical to the tax administration system. The majority were then filed electronically, resulting in fewer errors and reduced processing costs compared to paper returns. GAO was asked to assess what is known about how pricing of tax software influences electronic filing, the extent to which...
Tax Administration: IRS Needs to Strengthen Its Approach for Evaluating the SRFMI Data-Sharing Pilot Program
GAO-09-45: Published: Nov 7, 2008. Publicly Released: Dec 8, 2008.
The State Reverse File Match Initiative (SRFMI) is one of the Internal Revenue Service's (IRS) data-sharing strategies to reduce the estimated $345 billion gross federal tax gap. SRFMI matches federal and state taxpayer data to identify noncompliant taxpayers--individuals and businesses who do not file tax returns or do not report all of their income. IRS's document-matching program has proven to...
Financial Audit: IRS's Fiscal Years 2008 and 2007 Financial Statements
GAO-09-119: Published: Nov 10, 2008. Publicly Released: Nov 10, 2008.
Because of the significance of Internal Revenue Service (IRS) collections to overall federal receipts and, in turn, to the consolidated financial statements of the U.S. government, which GAO is required to audit, and Congress's interest in financial management at IRS, GAO audits IRS's financial statements annually to determine whether (1) the financial statements are fairly stated, and (2) IRS man...
Tax Expenditures: Available Data Are Insufficient to Determine the Use and Impact of Indian Reservation Depreciation
GAO-08-731: Published: Jun 26, 2008. Publicly Released: Jul 28, 2008.
Indians lag behind other Americans on many key economic indicators, such as median household income. To improve such conditions, Congress in 1993 created Indian reservation depreciation (IRD), a tax expenditure offering accelerated depreciation for property invested on Indian reservations. GAO was asked to (1) describe which taxpayers claimed IRD, (2) analyze the effect of IRD on the economic deve...
Highlights of the Joint Forum on Tax Compliance: Options for Improvement and Their Budgetary Potential
GAO-08-703SP: Published: Jun 30, 2008. Publicly Released: Jun 30, 2008.
The tax gap--the difference between the tax amounts taxpayers pay voluntarily and on time and what they should pay under the law--has been a long-standing problem in spite of many efforts to reduce it. When some taxpayers fail to comply, the burden of funding the nation's commitments falls more heavily on compliant taxpayers. reducing the tax gap would help improve the nation's fiscal stability. F...
Tax Administration: Data on the Effects of the Economic Stimulus Program on the Internal Revenue Service's Telephone Service and Costs
GAO-08-916T: Published: Jun 19, 2008. Publicly Released: Jun 19, 2008.
The purpose of this testimony is to provide information on the effects of the Economic Stimulus Act of 2008 on the Internal Revenue Service's (IRS) telephone service and costs. As Congress knows, the recent passage of this legislation created additional, unanticipated workload for IRS and required IRS to act quickly to deal with the public's questions and begin issuing payments. The public's quest...
Internal Revenue Service: Assessment of the Fiscal Year 2009 Budget Request
GAO-08-620T: Published: Apr 16, 2008. Publicly Released: Apr 16, 2008.
The fiscal year 2009 budget request for the Internal Revenue Service (IRS) is a road map for how IRS plans to allocate resources and achieve ambitious goals for improving enforcement, improving taxpayer service, increasing research, and continuing to invest in modernized information systems. One complicating factor in implementing IRS's plans in the immediate future is the recent passage of the Ec...
Tax Administration: The Internal Revenue Service Can Improve Its Management of Paper Case Files
GAO-07-1160: Published: Sep 28, 2007. Publicly Released: Oct 11, 2007.
Proper paper case file management is a significant issue for the Internal Revenue Service (IRS) because its staff investigate and close millions of case files every year. In addition, IRS employees depend heavily on case files when pursuing enforcement actions. GAO was asked to review IRS's case file storage, tracking, and documentation processes to determine whether IRS has (1) an effective proce...
Internal Revenue Service: Assessment of the 2008 Budget Request and an Update of 2007 Performance
GAO-07-719T: Published: May 9, 2007. Publicly Released: May 9, 2007.
The Internal Revenue Service's (IRS) budget request shows how IRS intends to balance spending for enforcement and taxpayer service, including spending for new initiatives and the Business Systems Modernization (BSM) program. A combination of enforcement and taxpayer service promotes compliance with the tax laws. GAO was asked to (1) compare IRS's proposed FY 2008 budget to prior years' and assess...