Tax administration systems (51 - 54 of 54 items)
Tax Administration: IRS Needs More Reliable Information on Enforcement Revenues
GGD-90-85: Published: Jun 20, 1990. Publicly Released: Jul 19, 1990.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) revenue estimates generated by its various enforcement programs, focusing on: (1) overall IRS enforcement revenue estimates; (2) IRS budget estimates for collection and document matching programs; (3) the IRS Enforcement Resource Allocation Model (ERAM); and (4) IRS efforts to develop more reliable data on the r...
Tax Administration: Missing Independent Contractors' Information Returns Not Always Detected
GGD-89-110: Published: Sep 8, 1989. Publicly Released: Oct 12, 1989.
Pursuant to a congressional request, GAO reviewed whether Internal Revenue Service (IRS) examinations effectively identified businesses that failed to file information returns for payments made to independent contractors.GAO found that: (1) IRS examinations of business tax returns did not effectively identify businesses that failed to file required information returns on contractor payments; (2) r...
IRS' Information Returns Matching Program
129740: Apr 29, 1986
GAO discussed the status of the Internal Revenue Service's (IRS) Information Returns Program, a concept of matching information returns to income tax returns for the purpose of identifying unreported income. GAO focused on: (1) trends in information returns received and matched; (2) information returns not used in the process; (3) follow-up efforts on underreporter and nonfiler cases; (4) enforcem...
The IRS Document Matching Program
113436: Oct 1, 1980
The Internal Revenue Service (IRS) has made considerable progress toward achieving a full document matching program, but many problems still need to be resolved. The document matching program is a powerful tool for detecting, on a mass scale, taxpayers who under-report or do not report their income. In addition, the document matching program provides the auditors with another means for detecting u...