Tax administration systems (31 - 40 of 54 items)
IRS Restructuring Act Implementation
GGD-00-71R: Published: Feb 28, 2000. Publicly Released: Feb 28, 2000.
Pursuant to a congressional request, GAO provided information on the Internal Revenue Service's (IRS) efforts to implement provisions of the IRS Restructuring and Reform Act of 1998, focusing on: (1) what can be done to ensure that levies and seizures are done in accordance with the law; (2) IRS' balanced performance measurement system of evaluating employees; (3) the misuse of enforcement statist...
Internal Revenue Service: Serious Weaknesses Impact Ability to Report on and Manage Operations
AIMD-99-196: Published: Aug 9, 1999. Publicly Released: Aug 9, 1999.
GAO followed up on its report on the Internal Revenue Service's (IRS) fiscal year (FY) 1998 financial statements.GAO noted that: (1) significant financial management system limitations and internal control weaknesses prevented IRS from reliably reporting on the results of its administrative activities for FY 1998 and from having reliable financial information for managing its operations; (2) these...
Internal Revenue Service: Custodial Financial Management Weaknesses
AIMD-99-193: Published: Aug 4, 1999. Publicly Released: Aug 4, 1999.
Pursuant to a legislative requirement, GAO provided information on the internal control and compliance issues related to the Internal Revenue Service's (IRS) custodial activities, focusing on: (1) previously reported internal control and compliance issues and related recommendations; (2) new issues identified during GAO's fiscal year (FY) 1998 financial audit, along with new recommendations to add...
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...
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 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...
Tax Administration: Sole Proprietor Identification Numbers Can Be Improved
GGD-95-160: Published: Sep 18, 1995. Publicly Released: Sep 18, 1995.
Pursuant to a congressional request, GAO reviewed whether the Internal Revenue Service (IRS): (1) accurately cross references the two identification numbers that self-employed individuals report on their tax returns; and (2) needs to take any actions to improve the accuracy of its cross-reference files.GAO found that IRS: (1) uses information from different computer files to identify sole propriet...
Tax Compliance: 1994 Taxpayer Compliance Measurement Program
T-GGD-95-207: Published: Jul 18, 1995. Publicly Released: Jul 18, 1995.
GAO discussed the Taxpayer Compliance Measurement Program (TCMP), focusing on: (1) its importance; (2) criticisms of TCMP; and (3) the status of the 1994 TCMP. GAO noted that: (1) TCMP is the Internal Revenue Service's (IRS) primary program for gathering data on taxpayer compliance and is used to measure compliance levels, estimate the tax gap, identify compliance issues, select returns for audit,...