Tax administration systems (51 - 60 of 110 items)
Tax Administration: Advance Tax Refund Program Was a Major Accomplishment, but Not Problem Free
GAO-02-827: Published: Aug 2, 2002. Publicly Released: Aug 2, 2002.
The Economic Growth and Tax Relief Reconciliation Act of 2001 replaced the 15-percent tax rate for individual taxpayers with a 10-percent rate. To stimulate the economy quickly, the act provided for an advance refund in 2001. Between July and December 2001, the Internal Revenue Service (IRS), working with the Department of the Treasury's Financial Management Service (FMS), mailed out 86 million ad...
Tax Administration: New Compliance Research Effort Is on Track, but Important Work Remains
GAO-02-769: Published: Jun 27, 2002. Publicly Released: Jul 30, 2002.
The U.S. tax system is based on taxpayers voluntarily complying with the tax laws. However, the Internal Revenue Service (IRS) last measured taxpayers' rate of compliance using 1988 tax returns. As time has passed, IRS has become concerned that its ability to understand the effectiveness of its programs and target audits on noncompliant returns has deteriorated, potentially resulting in poorer ser...
Tax Administration: Assessment of IRS' 2001 Tax Filing Season
GAO-02-144: Published: Dec 21, 2001. Publicly Released: Dec 21, 2001.
GAO assessed the Internal Revenue Service's (IRS) performance in the following five key tax filing season activities: (1) processing individual tax returns and refunds, (2) increasing the extent to which individual income tax returns are filed electronically, (3) answering telephone calls and providing quality telephone service, (4) providing accurate and timely face-to-face assistance at its Taxp...
IRS Modernization: IRS Should Enhance Its Performance Management System
GAO-01-234: Published: Feb 23, 2001. Publicly Released: Apr 2, 2001.
The Internal Revenue Service (IRS) has made progress in revamping its performance management system. The goals, objectives, and measures that IRS has developed, along with its new strategic planning and budgeting process, are intended to integrate results-oriented management into IRS' daily decision-making. However, as IRS officials acknowledge, extensively revamping a performance management syste...
Confidentiality of Tax Data: IRS' Implementation of the Taxpayer Browsing Protection Act
GGD-99-43: Published: Mar 31, 1999. Publicly Released: Apr 28, 1999.
Pursuant to a congressional request, GAO provided information on the Internal Revenue Service's (IRS) implementation of the Taxpayer Browsing Protection Act, focusing on: (1) actions IRS has taken to implement the law; and (2) the number of potential and proven incidents of unauthorized access by IRS employees that IRS has identified since enactment of the law, as well as penalties imposed in case...
Tax Administration: Potential Impact of Alternative Taxes on Taxpayers and Administrators
GGD-98-37: Published: Jan 14, 1998. Publicly Released: Jan 14, 1998.
GAO reviewed alternative tax systems, focusing on: (1) the major differences in design among the tax alternatives; and (2) how the alternatives, by incorporating different design features, may affect the taxpayers' burden of complying with the tax laws and the government's responsibilities for administering those laws.GAO noted that: (1) the alternative tax systems that GAO studied differ in their...
Tax Policy and Administration: 1996 Annual Report on GAO's Tax-Related Work
GGD-97-122: Published: Jul 1, 1997. Publicly Released: Jul 1, 1997.
GAO summarized the studies it issued during fiscal year 1996 to Congress and the Internal Revenue Service (IRS) and the statements it made before Congress and the National Commission on Restructuring the Internal Revenue Service.GAO noted that it published 50 reports in 6 broad areas: (1) IRS management and budget; (2) individual and business tax issues; (3) customer service; (4) submission proces...
Tax Administration: IRS' Fiscal Year 1998 Budget Request
T-GGD/AIMD-97-130: Published: Jun 19, 1997. Publicly Released: Jun 19, 1997.
GAO discussed the Internal Revenue Service's (IRS) budget request for fiscal year (FY) 1998.GAO noted that: (1) IRS' FY 1998 budget request is for about $7.4 billion and 102,385 full-time equivalent (FTE) staff compared to a proposed operating level in FY 1997 of about $7.2 billion and 102,926 FTEs; (2) IRS' FY 1998 budget request includes $131 million for developmental information systems, the sa...
IRS Management: Improvement Needed in High-Risk Areas
T-GGD-97-79: Published: Apr 14, 1997. Publicly Released: Apr 14, 1997.
GAO discussed the Internal Revenue Service's (IRS) efforts to improve the management and operation of its high-risk areas, focusing on the: (1) problems IRS faces in six high-risk areas; (2) progress IRS has made recently in addressing these problems; and (3) measures IRS must take to resolve the problems in its high-risk areas.GAO noted that: (1) solving the problems in the high-risk areas is not...
Tax Systems Modernization: IRS Needs to Resolve Certain Issues With Its Integrated Case Processing System
GGD/AIMD-97-31: Published: Jan 17, 1997. Publicly Released: Jan 17, 1997.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) Integrated Case Processing (ICP) systems development effort, focusing on: (1) IRS' assessment of ICP costs and benefits and users' perceptions of the system's benefits; (2) IRS' testing of ICP; (3) IRS' ongoing efforts to redesign its customer service work processes to fully use ICP capabilities; and (4) the sof...