Reporting requirements (111 - 120 of 198 items)
IRS' Year 2000 Efforts: Status and Remaining Challenges
T-GGD-99-35: Published: Feb 24, 1999. Publicly Released: Feb 24, 1999.
Pursuant to a congressional request, GAO discussed the Internal Revenue Service's (IRS) year 2000 efforts and the remaining challenges IRS faces in making its information systems year 2000 compliant, focusing on: (1) the extent to which IRS monitors the year 2000 status of its mission-critical systems in their entirety; (2) whether IRS met the January 31, 1999, completion goal for the areas that i...
Paperwork Reduction Act: Implementation at IRS
GGD-99-4: Published: Nov 16, 1998. Publicly Released: Nov 16, 1998.
Pursuant to a congressional request, GAO provided information on how the Paperwork Reduction Act (PRA) has been implemented at the Internal Revenue Service (IRS), focusing on: (1) the extent to which IRS' paperwork burden estimates contribute to the governmentwide estimate, and the extent to which those estimates have changed over time; (2) factors that IRS believes affect its estimates; and (3) I...
Fraud, Waste, and Abuse: The Cost of Mismanagement
AIMD-98-265R: Published: Sep 14, 1998. Publicly Released: Sep 14, 1998.
Pursuant to a congressional request, GAO provided information on examples of the cost of fraud, waste, abuse, or mismanagement in major federal programs.GAO noted that: (1) fraud and abuse in the Department of Agriculture's Food Stamp Program generally occurs in the form of either overpayments to recipients or trafficking, that is, exchanging food stamps for cash or other nonfood items; (2) forgon...
Alcohol Special Occupational Taxes: Administration and Compliance Issues
GGD-98-156: Published: Aug 10, 1998. Publicly Released: Sep 9, 1998.
Pursuant to a congressional request, GAO studied the alcohol special occupational taxes (SOT), focusing on: (1) the methods that the Bureau of Alcohol, Tobacco, and Firearms (ATF) uses to enforce compliance with the taxes and the costs incurred in these efforts; (2) compliance rates for alcohol producers, wholesalers, and retailers; and (3) arguments that have been made for and against these occup...
Tax Administration: Ways to Simplify the Estimated Tax Penalty Calculation
GGD-98-96: Published: May 27, 1998. Publicly Released: May 27, 1998.
Pursuant to a legislative requirement, GAO reviewed the: (1) Internal Revenue Code and the Internal Revenue Service (IRS) administrative requirements that cause some of the complexity associated with estimated tax (ES) penalty calculations; and (2) likely effects of corresponding changes to the requirements that would make it easier for taxpayers to calculate their ES penalties.GAO noted that: (1)...
IRS Audits: Workpapers Lack Documentation of Supervisory Review
GGD-98-98: Published: Apr 15, 1998. Publicly Released: Apr 15, 1998.
GAO reviewed the condition of the Internal Revenue Service's (IRS) audit workpapers, including the documentation of supervisory review.GAO noted that: (1) during its review of IRS' financial status audits, the workpapers did not always meet the requirements under IRS' workpaper standards; (2) standards not met in some audit workpapers included the expectation that: (a) the amount of tax adjustment...
Tax Administration: IRS Inspection Service and Taxpayer Advocate Roles for Ensuring That Taxpayers Are Treated Properly
T-GGD-98-63: Published: Feb 5, 1998. Publicly Released: Feb 5, 1998.
GAO discussed the: (1) adequacy of the Internal Revenue Service's (IRS) controls over the treatment of taxpayers; (2) responsibilities of the Offices of the Chief Inspector (IRS Inspection) and the Department of the Treasury Office of the Inspector General (OIG) in investigating allegations of taxpayer abuse and employee misconduct; (3) organizational placement of IRS Inspection; and (4) role of t...
Tax Expenditures: Information on Employer-Provided Educational Assistance
GGD-97-28: Published: Dec 19, 1996. Publicly Released: Dec 19, 1996.
Pursuant to a congressional request, GAO reported on employer-provided educational assistance between 1992 and 1994 under section 127 of the Internal Revenue Code (IRC), focusing on: (1) the characteristics of employers providing educational assistance, such as the number of providers and their size; (2) employees eligible for and receiving it, such as the number of recipients and their level of s...
Tax Administration: Employment Taxes and Small Business
T-GGD-97-21: Published: Nov 8, 1996. Publicly Released: Nov 8, 1996.
GAO discussed the impact of various employment tax laws and regulations on small businesses hiring their first employees and all employees thereafter. GAO noted that: (1) employment tax compliance can be particularly burdensome to employers because of multiple federal, state, and local taxes; (2) each tax generally requires it own unique set of rules, regulations, and exceptions, which makes compl...
Tax Administration: Tax Compliance of Nonwage Earners
GGD-96-165: Published: Aug 28, 1996. Publicly Released: Sep 30, 1996.
Pursuant to a congressional request, GAO reviewed tax administration issues related to the growth of nonwage income, focusing on the: (1) primary sources of such income; (2) impact of nonwage income tax delinquencies on the Internal Revenue Service's (IRS) accounts receivable; and (3) potential options for improving the timely payment of taxes on nonwage income.GAO found that: (1) from 1970 to 199...