Tax administration systems (61 - 70 of 83 items)
Tax Administration: IRS Is Improving Its Controls for Ensuring That Taxpayers Are Treated Properly
GGD-96-176: Published: Aug 30, 1996. Publicly Released: Sep 17, 1996.
Pursuant to a congressional request, GAO examined the: (1) adequacy of the Internal Revenue Service's (IRS) controls to protect against abuse of taxpayers; (2) extent of information available concerning abuse allegations received and investigated by IRS, the Department of the Treasury Office of the Inspector General (OIG), and the Department of Justice (DOJ); and (3) OIG role in investigating abus...
Financial Audit: Examination of IRS' Fiscal Year 1995 Financial Statements
AIMD-96-101: Published: Jul 11, 1996. Publicly Released: Jul 11, 1996.
Pursuant to a legislative requirement, GAO reviewed the Internal Revenue Service's (IRS) financial statements for fiscal years 1995 and 1994.GAO found that: (1) it could not express an opinion of the 1995 IRS financial statement due to limitations in the scope of its work; (2) the information in the 1995 statement may be unreliable; (3) ongoing financial management problems include IRS inability t...
Financial Audit: Actions Needed to Improve IRS Financial Management
T-AIMD-96-96: Published: Jun 6, 1996. Publicly Released: Jun 6, 1996.
GAO discussed its financial audits of the Internal Revenue Service for fiscal years 1992 through 1995. GAO noted that: (1) IRS relied on alternative sources to obtain revenue totals by type of tax for its financial statements; (2) IRS financial statements include various discrepancies that cannot be explained because of weaknesses in IRS information and collection systems; (3) the validity of IRS...
IRS Efforts to Control Fraud in 1995
GGD-96-96R: Published: Mar 25, 1996. Publicly Released: Mar 25, 1996.
Pursuant to a congressional request, GAO reviewed the status and results of Internal Revenue Service (IRS) efforts to reduce its exposure to fraud in 1995. GAO noted that: (1) IRS established electronic filing filters to screen electronically submitted tax returns for missing, invalid, or duplicate social security numbers (SSN) and prevent those returns from being filed electronically; (2) electro...
IRS Operations: Significant Challenges in Financial Management and Systems Modernization
T-AIMD-96-56: Published: Mar 6, 1996. Publicly Released: Mar 6, 1996.
GAO discussed its: (1) fiscal year 1994 financial audit of the Internal Revenue Service (IRS); and (2) evaluation of the IRS Tax System Modernization (TSM) effort. GAO noted that: (1) IRS did not use its revenue general ledger accounting system or its master files for its revenue reports, but relied on alternative sources such as Treasury schedules; (2) there were large discrepancies between infor...
General Government Information Systems Issue Area: Active Assignments
AA-95-33(3): Published: Jul 1, 1995. Publicly Released: Jul 1, 1995.
GAO provided information on its active assignments in the General Government Information Systems issue area as of July 6, 1995...
Tax Administration: Better Measures Needed to Assess Progress of IRS' One-Stop Service
GGD-94-131: Published: Aug 29, 1994. Publicly Released: Aug 29, 1994.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) efforts to implement one-stop telephone service to respond to taxpayer questions and complaints.GAO found that: (1) one-stop service, if properly implemented, would significantly improve IRS service to taxpayers; (2) IRS has taken steps to improve its telephone account service for taxpayers; (3) IRS has overstat...
IRS Automation: Controlling Electronic Filing Fraud and Improper Access to Taxpayer Data
T-AIMD/GGD-94-183: Published: Jul 19, 1994. Publicly Released: Jul 19, 1994.
GAO discussed the Internal Revenue Service's (IRS) efforts to: (1) control fraud in the electronic filing program; (2) safeguard taxpayer automated files from unauthorized access by IRS employees; and (3) reduce unnecessary risk from its computer systems environment. GAO noted that: (1) although IRS plans to make electronic tax return filing the cornerstone of its future business plans, the system...
Financial Management: Important IRS Revenue Information Is Unavailable or Unreliable
AIMD-94-22: Published: Dec 21, 1993. Publicly Released: Dec 21, 1993.
Pursuant to a legislative requirement, GAO reviewed the Internal Revenue Service's (IRS) financial management systems and internal controls over federal tax revenues.GAO found that: (1) although IRS accounts for specific types of taxes assessed, it does not obtain and adequately account for payment information to determine specific taxes collected; (2) IRS cannot precisely determine the amount of...
Tax Administration: Collecting Delinquent Taxes and Communicating With Taxpayers
T-GGD-94-50: Published: Nov 9, 1993. Publicly Released: Nov 9, 1993.
GAO discussed the Internal Revenue Service's (IRS) programs, focusing on: (1) IRS actions to increase its collection of delinquent taxes; and (2) taxpayer return filing and communication difficulties. GAO noted that: (1) the government could increase its revenues if IRS effectively and efficiently collected delinquent and currently-not-collectible taxes; (2) between 1992 and 1993, IRS delinquent t...