Taxes (61 - 70 of 199 items)
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...
IRS Audits: Weaknesses in Selecting and Conducting Correspondence Audits
GGD-99-48: Published: Mar 31, 1999. Publicly Released: Mar 31, 1999.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) program to audit income tax returns through correspondence, focusing on: (1) the number, results, and duration of correspondence audits as well as the characteristics of the audited returns; and (2) processes and requirements that IRS has had for years to govern correspondence audits.GAO noted that: (1) several...
Internal Revenue Service: Composition and Collectibility of Unpaid Assessments
AIMD-99-12: Published: Oct 29, 1998. Publicly Released: Nov 30, 1998.
Pursuant to a congressional request, GAO provided information on the composition and collectibility of the Internal Revenue Service's (IRS) September 30, 1997, balance of unpaid assessments.GAO noted that: (1) most of IRS' $214 billion in unpaid assessments as of September 30, 1997, are not taxes receivable and are not collectible; (2) of this balance, $76 billion, or 36 percent, consists of write...
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 Policy and Administration Issue Area: Active Assignments
AA-98-7(3): Published: Aug 1, 1998. Publicly Released: Aug 1, 1998.
GAO provided information on its active assignments in the Tax Policy and Administration issue area as of August 17, 1998...
Tax Administration: IRS Measures Could Provide a More Balanced Picture of Audit Results and Costs
GGD-98-128: Published: Jun 23, 1998. Publicly Released: Jun 23, 1998.
Pursuant to a congressional request, GAO provided information on the Internal Revenue Service's (IRS) measures of the results of its audits of tax returns, focusing on: (1) how much of the additional taxes recommended in all types of audits that were closed in fiscal year (FY) 1992 through FY 1997 had been settled or were still in dispute and, if settled, how much had been assessed and collected a...
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...
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 Expenditures: Information on Employer-Provided Educational Assistance
GGD-97-28: Published: Dec 19, 1996. Publicly Released: Dec 19, 1996.
Pursuant to a congressional request, GAO reported on employer-provided educational assistance between 1992 and 1994 under section 127 of the Internal Revenue Code (IRC), focusing on: (1) the characteristics of employers providing educational assistance, such as the number of providers and their size; (2) employees eligible for and receiving it, such as the number of recipients and their level of s...
Tax Administration: Employment Taxes and Small Business
T-GGD-97-21: Published: Nov 8, 1996. Publicly Released: Nov 8, 1996.
GAO discussed the impact of various employment tax laws and regulations on small businesses hiring their first employees and all employees thereafter. GAO noted that: (1) employment tax compliance can be particularly burdensome to employers because of multiple federal, state, and local taxes; (2) each tax generally requires it own unique set of rules, regulations, and exceptions, which makes compl...