Taxes (41 - 50 of 51 items)
Internal Revenue Service: Remaining Challenges to Achieve Lasting Financial Management Improvements
T-AIMD/GGD-98-139: Published: Apr 15, 1998. Publicly Released: Apr 15, 1998.
GAO discussed its audit of the Internal Revenue Service's (IRS) fiscal year (FY) 1997 custodial financial statements.GAO noted that: (1) in issuing an unqualified opinion on the FY 1997 custodial statements within the statutory deadline of March 1, GAO reported that the over $1.6 trillion in tax revenue, $142 billion in tax refunds, and $28 billion in net taxes receivable reported by the IRS were...
Tax Administration: IRS Faces Challenges in Measuring Customer Service
GGD-98-59: Published: Feb 23, 1998. Publicly Released: Feb 23, 1998.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) efforts to implement the Government Performance and Results Act (GPRA), focusing on: (1) IRS's system of performance measures; and (2) the challenges IRS faces in developing and implementing performance measures to gauge its efforts to reduce taxpayer burden through improved customer service.GAO noted that: (1)...
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...
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...
Internal Revenue Service Issues
OCG-93-24TR: Published: Dec 1, 1992. Publicly Released: Dec 1, 1992.
Pursuant to a congressional request, GAO reviewed major policy, management, and program issues at the Internal Revenue Service (IRS), focusing on: (1) tax system administration; (2) computer system modernization; (3) human resources; (4) the IRS strategic business process; (5) tax gap reduction; (6) financial management; (7) criminal investigation resources management; and (8) calls for a consumpt...
Tax Administration: Extent and Causes of Erroneous Levies
GGD-91-9: Published: Dec 21, 1990. Publicly Released: Dec 21, 1990.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) use of levies initiated through its Automated Collection System (ACS), focusing on: (1) the extent and causes of erroneous levies; and (2) IRS controls to prevent erroneous levies or mitigate their effects.GAO found that: (1) IRS erroneously levied the assets of 4,600, or 1.5 percent of individual taxpayers, and...
Tax Administration: IRS Can Improve the Process for Collecting 100-Percent Penalties
GGD-89-94: Published: Aug 21, 1989. Publicly Released: Aug 21, 1989.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) collection of 100-percent penalties, assessed as 100 percent of the amount of withheld taxes which businesses failed to pay.GAO found that IRS: (1) sent 100-percent penalty cases directly to revenue agents for collection, bypassing its Automated Collection System (ACS), which provided more efficient case managem...
Tax Administration: Reducing Delays in the Pursuit of Tax Revenue on Closed Criminal Cases
GGD-89-41: Published: Mar 16, 1989. Publicly Released: Mar 16, 1989.
In response to a congressional request, GAO evaluated the Internal Revenue Service's (IRS) General Enforcement Program (GEP), focusing on the: (1) amount of civil tax assessed and collected; and (2) IRS process for referring completed cases for civil action.GAO reviewed selected GEP cases completed in fiscal year 1984, and found that IRS: (1) assessed about $204 million in penalties on 2,470 crimi...
Tax Information Safeguard Activity Annual Report
GGD-85-71: Published: Aug 23, 1985. Publicly Released: Aug 23, 1985.
GAO reviewed the Internal Revenue Service's (IRS) tax information safeguard activities for the calendar year ended December 31, 1984, to assess: (1) significant changes in safeguard procedures or authorized access to tax return information; (2) any changes or enhancements to physical and computer security measures used to safeguard tax information; and (3) the results of internal inspections condu...