Tax administration systems (81 - 90 of 348 items)
Internal Revenue Service: Individual Taxpayer Indentification Numbers Can Be Improperly Obtained and Used
GAO-04-529T: Published: Mar 10, 2004. Publicly Released: Mar 10, 2004.
The Internal Revenue Service (IRS) issues Individual Taxpayer Identification Numbers (ITINs) to those who are not eligible for a social security number (SSN) from the Social Security Administration (SSA). ITIN-related concerns include whether any weaknesses in IRS's controls would allow ITINs to be issued and used for illegal purposes and possible security breaches, whether employers are confused...
Business Systems Modernization: Internal Revenue Service Needs to Further Strengthen Program Management
GAO-04-438T: Published: Feb 12, 2004. Publicly Released: Feb 12, 2004.
The Internal Revenue Service (IRS) has been grappling with modernizing its computer systems for many years. IRS's current program, commonly referred to as Business Systems Modernization (BSM), began in fiscal year 1999; about $1.4 billion has been reported spent on it to date. While progress has been made, the program continues to face significant challenges and risks. In recognition of these risk...
Earned Income Credit: Qualifying Child Certification Test Appears Justified, but Evaluation Plan Is Incomplete
GAO-03-794: Published: Sep 30, 2003. Publicly Released: Sep 30, 2003.
The Earned Income Credit (EIC), a tax credit available to the working poor, has experienced high rates of noncompliance. Unlike many benefit programs, EIC recipients generally receive payments without advance, formal determinations of eligibility; the Internal Revenue Service (IRS) checks some taxpayers' eligibility later. IRS estimated that tax year 1999 EIC overclaim rates, the most recent data...
Management Report: Improvements Needed in Controls over IRS's Excise Tax Certification Process
GAO-03-687R: Published: Jul 23, 2003. Publicly Released: Jul 23, 2003.
The Internal Revenue Service (IRS), along with other components of the Department of the Treasury, collects and distributes excise tax receipts to government trust funds. As the nation's tax collector, IRS plays a critical role in this process. Consequently, trust funds and their administrators depend on IRS to have sound procedures and controls over this process to ensure that excise taxes are ap...
Tax Administration: IRS Is Implementing the National Research Program as Planned
GAO-03-614: Published: Jun 16, 2003. Publicly Released: Jul 16, 2003.
The Internal Revenue Service (IRS) needs up-to-date information on voluntary compliance in order to assess and improve its programs. IRS's last detailed study of voluntary compliance was done in the late 1980s, so the compliance information IRS is using today is not current. IRS is now carrying out the National Research Program (NRP), through which IRS auditors are reviewing about 47,000 randomly...
Internal Revenue Service: Assessment of Fiscal Year 2004 Budget Request and 2003 Filing Season Performance to Date
GAO-03-641T: Published: Apr 8, 2003. Publicly Released: Apr 8, 2003.
The Internal Revenue Service (IRS) is responsible for collecting virtually all of the funds that pay for the federal government. For 2003, IRS expects to process 130 million individual income tax returns, issue 99 million refunds, receive 100 million telephone calls, and assist 4 million taxpayers face-to-face at IRS and volunteer offices. Most of these interactions with taxpayers occur during the...
IRS Lockbox Banks: More Effective Oversight, Stronger Controls, and Further Study of Costs and Benefits are Needed
GAO-03-299: Published: Jan 15, 2003. Publicly Released: Feb 14, 2003.
Lockbox banks are commercial banks that process certain taxpayer receipts on behalf of the Internal Revenue Service (IRS). Following an incident at a lockbox site during 2001, which involved the loss and destruction of about 78,000 tax receipts totaling more than $1.2 billion, the Senate Committee on Finance asked GAO to examine whether (1) provisions of the contracts under which lockbox banks ope...
Minimizing Inappropriate Levies in IRS's Federal Payment Levy Program
GAO-03-318R: Published: Jan 3, 2003. Publicly Released: Jan 3, 2003.
Each year, thousands of taxpayers who owe delinquent federal taxes receive billions of dollars in federal payments. To help the Internal Revenue Service (IRS) collect these delinquent taxes more effectively, the Congress passed the Taxpayer Relief Act of 1997, the provisions of which authorized the establishment of the Federal Payment Levy Program (FPLP), which allows IRS to continuously levy up t...
Tax Administration: IRS Needs to Further Refine Its Tax Filing Season Performance Measures
GAO-03-143: Published: Nov 22, 2002. Publicly Released: Nov 22, 2002.
The tax-filing season, roughly January 1 through April 15, is when most taxpayers file their returns, receive refunds, and call or visit IRS offices or the IRS Web site with questions. To provide better information about the quality of filing season services, IRS is revamping its suite of filing season performance measures. Because the new measures are part of a strategy to improve service and bec...
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...