Taxpayers (71 - 80 of 114 items)
Internal Revenue Service: Preparing Substitute for Returns for Individuals
GGD-00-60R: Published: Feb 17, 2000. Publicly Released: Mar 3, 2000.
Pursuant to a congressional request, GAO provided information on the Substitute for Return (SFR) program at the Internal Revenue Service (IRS).GAO noted that: (1) IRS prepares a substitute for return for certain individuals classified as potential nonfilers for whom: (a) it has what it considers to be adequate information about income; and (b) the estimated tax liability is at or above a certain l...
Financial Audit: IRS' Fiscal Year 1999 Financial Statements
AIMD-00-76: Published: Feb 29, 2000. Publicly Released: Feb 29, 2000.
Pursuant to a legislative requirement, GAO audited the Internal Revenue Service's (IRS) fiscal year (FY) 1999 financial statements.GAO noted that: (1) during FY 1999, IRS had made a number of improvements to address some of the management issues GAO raised in previous reports; (2) GAO noted improvements in IRS': (a) overall financial reporting; (b) records of accounts payable; (c) amounts held in...
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...
Taxpayer Confidentiality: Federal, State, and Local Agencies Receiving Taxpayer Information
GGD-99-164: Published: Aug 30, 1999. Publicly Released: Aug 30, 1999.
Pursuant to a congressional request, GAO assessed the disclosure practices and safeguards employed by the Internal Revenue Service (IRS) and other federal, state, and local agencies to protect taxpayer information, focusing on: (1) which federal, state, and local agencies receive taxpayer information from IRS; (2) what type of information they receive; (3) how the taxpayer information is being use...
Financial Audit: IRS' Fiscal Year 1998 Financial Statements
AIMD-99-75: Published: Mar 1, 1999. Publicly Released: Mar 1, 1999.
Pursuant to a legislative requirement, GAO examined the Internal Revenue Service's (IRS) financial statements for the fiscal year (FY) ending September 30, 1998.GAO noted that: (1) pervasive weaknesses in the design and operation of IRS' financial management systems, accounting procedures, documentation, recordkeeping, and internal controls, including computer security controls, prevented IRS from...
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 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...