Tax law (61 - 70 of 195 items)
Tax Administration: IRS' Low-Income Taxpayer Clinic Program
GGD-00-83: Published: Mar 24, 2000. Publicly Released: Mar 24, 2000.
Pursuant to a congressional request, GAO provided information on the Internal Revenue Service's (IRS) implementation of the Low-Income Taxpayer Clinic program, focusing on: (1) the steps IRS has taken to implement the Low-Income Taxpayer Clinic program; (2) the key tax problems facing low-income taxpayers served by the clinics and the reasons for these problems; (3) the role that the program plays...
Tax Administration: Tax Requirements of Small Businesses
GGD-99-133: Published: Aug 24, 1999. Publicly Released: Aug 24, 1999.
Pursuant to a congressional request, GAO provided information on small business tax requirements, focusing on: (1) the federal filing, reporting, and deposit requirements that apply to small businesses; and (2) the actual experience of small businesses in meeting these requirements, including their involvement in the Internal Revenue Service's (IRS) enforcement process.GAO noted that: (1) small bu...
Tax Administration: Foreign- and U.S.-Controlled Corporations That Did Not Pay U.S. Income Taxes, 1989-95
GGD-99-39: Published: Mar 23, 1999. Publicly Released: Apr 14, 1999.
Pursuant to a congressional request, GAO provided an update to its report on the nonpayment of U.S. income taxes by foreign-controlled corporations (FCC) and U.S.-controlled corporations (USCC), focusing on comparisons of: (1) the percentages of FCCs and USCCs that filed income tax returns showing no tax liabilities for 1989 through 1995, the latest years for which data were available; and (2) sel...
Tax Administration: Innocent Spouse Relief
GGD-98-77R: Published: Mar 11, 1998. Publicly Released: Mar 11, 1998.
Pursuant to a congressional request, GAO reviewed innocent spouse tax administration issues, focusing on ways: (1) divorce decrees can be made a consideration in determining the tax liability in innocent spouse cases; (2) legislation for using a proportionate liability option for innocent spouse claims can be implemented; (3) legislation can help to ensure that the Internal Revenue Service (IRS) e...
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 Policy and Administration Issue Area Plan--Fiscal Years 1998-1999
IAP-97-16: Published: Jul 1, 1997. Publicly Released: Jul 1, 1997.
GAO provided information on its Tax Policy and Administration issue area plan for fiscal years 1998 through 1999.GAO plans to assess: (1) the Internal Revenue Service's (IRS) efforts to link performance measures and budgeting; (2) IRS' restructuring alternatives; (3) ways to simplify the estimated tax rules; (4) IRS' plans to increase voluntary compliance and prevent noncompliance through research...
Earned Income Credit: Noncompliance Relative to Other Components of the Income Tax Gap
GGD-97-120R: Published: Jun 13, 1997. Publicly Released: Jun 13, 1997.
GAO compared noncompliance and associated Internal Revenue Service (IRS) enforcement issues for Earned Income Credit (EIC) claimants and other taxpayer groups, such as the self-employed.GAO noted that: (1) IRS estimated that 25.8 percent of EIC, or $4.4 billion, was overclaimed in tax year 1994; (2) this is a relatively high error rate, but the gross dollar amount is lower than that of some other...
Tax Administration: Factors Affecting Results from Audits of Large Corporations
GGD-97-62: Published: Apr 17, 1997. Publicly Released: Apr 17, 1997.
GAO reviewed the Internal Revenue Service's (IRS) program to audit the tax returns of about 45,000 large corporations that are not in the Coordinated Examination Program (CEP), focusing on factors that contributed to the assessment rate and audit results.GAO noted that: (1) IRS invested 25 percent more hours in audits of large corporations during 1994 than it did in 1988, yet it recommended 23 per...
Tax Policy: Information on the Joint and Several Liability Standard
GGD-97-34: Published: Mar 12, 1997. Publicly Released: Mar 12, 1997.
Pursuant to a legislative requirement, GAO reported on several issues related to the joint and several liability standard that applies to jointly filed federal income tax returns, focusing on: (1) the potential universe of taxpayers that may be eligible for innocent spouse relief; (2) the Internal Revenue Service's (IRS) practices and procedures for handling requests for innocent spouse relief; (3...