Tax administration (71 - 80 of 96 items)
Tax Administration: Congress Needs More Information on Compliance Initiative Results
GGD-92-118: Published: Jul 31, 1992. Publicly Released: Jul 31, 1992.
Pursuant to a congressional request, GAO monitored the Internal Revenue Service's (IRS) tracking of three compliance initiatives funded as part of the IRS fiscal year (FY) 1991 appropriation.GAO found that: (1) the IRS March 1992 5-year revenue projection for its training, examination, and collection initiatives was $2.4 billion, which was 25 percent less than the original revenue target in the Pr...
Tax Administration: Approaches for Improving Independent Contractor Compliance
GGD-92-108: Published: Jul 23, 1992. Publicly Released: Jul 23, 1992.
Pursuant to a congressional request, GAO reviewed the tax administration effects of the Internal Revenue Service's (IRS) Employment Tax Examination Program, focusing on examining small business compliance using the common-law rules for classifying workers as either employees or independent contractors.GAO found that: (1) common-law rules for differentiating an employee from an independent contract...
Tax Administration: Improving Independent Contractor Compliance
T-GGD-92-63: Published: Jul 23, 1992. Publicly Released: Jul 23, 1992.
GAO discussed its report on improving independent contractor tax compliance, focusing on the Internal Revenue Service's (IRS) Employment Tax Examination Program (ETEP). GAO noted that: (1) the classification rules for determining if a worker is an employee or an independent contractor need to be clarified; (2) since fiscal year 1989, IRS has found that 90 percent of the businesses audited under ET...
Tax Administration: IRS' Efforts to Improve Corporate Compliance
GGD-92-81BR: Published: Apr 17, 1992. Publicly Released: Jun 8, 1992.
GAO reviewed the Internal Revenue Service's (IRS) Coordinated Examination Program (CEP), focusing on: (1) trends in CEP examination results; (2) CEP audit coverage estimates; (3) a profile of CEP taxpayers; and (4) information on IRS efforts to address the drop in small corporate compliance.GAO found that: (1) CEP-recommended taxes per direct examination hour remained fairly steady from fiscal yea...
Tax Administration: Federal Contractor Tax Delinquencies and Status of the 1992 Tax Return Filing Season
T-GGD-92-23: Published: Mar 17, 1992. Publicly Released: Mar 17, 1992.
GAO discussed: (1) federal contractors' tax delinquencies; and (2) the Internal Revenue Service's (IRS) ability to provide taxpayers with timely, accurate service during the 1991 tax season. GAO noted that: (1) 22 percent of the 26,000 federal contractors reviewed were delinquent in paying their taxes and owed a total of $773 million dollars; (2) IRS only attempted to use contract payments to coll...
Tax Policy: Summary of GAO Work Related to Expiring Tax Provisions
T-GGD-92-11: Published: Jan 28, 1992. Publicly Released: Jan 28, 1992.
GAO discussed 5 of the 12 expiring tax provisions extended by the Tax Extension Act of 1991. GAO noted that: (1) of the 12 provisions, qualified mortgage revenue bonds (QMB), the targeted jobs tax credit, the low-income housing tax credit, the qualified research tax credit, and employer-provided educational assistance benefits account for 70 percent of the estimated foregone federal revenues in fi...
Tax Administration: Benefits of a Corporate Document Matching Program Exceed the Costs
GGD-91-118: Published: Sep 27, 1991. Publicly Released: Oct 3, 1991.
Pursuant to a congressional request, GAO analyzed issues on the feasibility of an Internal Revenue Service (IRS) document matching program for payments to corporations, focusing on: (1) what legislative actions Congress needs to take; and (2) how IRS can reduce the program's burden on the business community.GAO believes that Congress: (1) and IRS could reduce the burden of a corporate matching sys...
Tax Administration: IRS' Administration of the International Boycott Tax Code Provisions
GGD-91-105: Published: Jul 11, 1991. Publicly Released: Jul 11, 1991.
Pursuant to a congressional request, GAO provided information on the Internal Revenue Service's (IRS) administration of provisions requiring businesses to report their activities with countries participating in the Arab League's economic boycott of Israel, focusing on: (1) IRS audits of tax returns of businesses involved in trade with boycotting countries; (2) prosecutions for failing to file, fil...
Tax Administration: IRS Experience Using Undercover Operations' Proceeds to Offset Operational Expenses
GGD-91-106: Published: Jul 3, 1991. Publicly Released: Jul 3, 1991.
Pursuant to a legislative requirement, GAO evaluated the: (1) Internal Revenue Service's (IRS) use of proceeds from undercover investigative operations; (2) results of such operations; and (3) financial audits conducted by IRS.GAO found that: (1) the undercover operation offset provision allows IRS to use income earned from an individual undercover operation to offset expenses and expand the range...
IRS Needs to Implement a Corporate Document Matching Program
T-GGD-91-40: Published: Jun 10, 1991. Publicly Released: Jun 10, 1991.
GAO discussed the feasibility of the Internal Revenue Service (IRS) instituting a document matching program for investment-type income earned by corporations, focusing on: (1) the benefits and costs of such a program; (2) administrative issues; and (3) potential burdens on businesses that file information returns. GAO noted that: (1) IRS data showed that corporate compliance with the tax laws sign...