Tax administration systems (91 - 100 of 348 items)
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: IRS Continues to Face Management Challenges in its Business Practices and Modernization Efforts
GAO-02-619T: Published: Apr 15, 2002. Publicly Released: Apr 15, 2002.
The Internal Revenue Service (IRS) was, for the second consecutive year, able to prepare financial statements that received an unqualified opinion. However, this achievement once again came through the use of substantial, costly, and time-consuming processes to compensate for serious systems and control deficiencies. IRS continues to make progress in its performance management system by using a s...
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...
FASAB: Amending SFFAS 7, Elimination of Certain Disclosures Related to Tax Revenue Transactions by the Internal Revenue Service, Customs, and Others
A02377: Sep 1, 2001
GAO provided information on the Federal Accounting Standards Advisory Board's statement of federal financial accounting standards (SFFAS). The statement presents amendments to SFFAS No. 7 and provides provisions that apply to entities collecting taxes on behalf on the federal government...
IRS Modernization: Continued Improvement in Management Capability Needed to Support Long-Term Transformation
GAO-01-700T: Published: May 8, 2001. Publicly Released: May 8, 2001.
This testimony discusses (1) how well the Internal Revenue Service (IRS) is providing service to taxpayers and ensuring compliance with tax laws, and (2) IRS' progress in its long-term effort to modernize. GAO found that IRS posted mixed results in 2001 in collecting revenues, providing taxpayer service, and enforcing tax laws. On the plus side, IRS processed millions of tax returns and issued ref...
IRS Telephone Assistance: Quality of Service Mixed in the 2000 Filing Season and Below IRS' Long-Term Goal
GAO-01-189: Published: Apr 6, 2001. Publicly Released: May 7, 2001.
The Internal Revenue Service (IRS) must significantly improve telephone assistance if it is to meet its long-term goal of providing world-class customer service to the tens of millions of taxpayers who call. Although IRS has tried to analyze its performance and identify ways to improve, these efforts have been incomplete. IRS' analyses did not cover all of the key management decisions and other ke...
Fiscal Year 2002 Budget Request for the Internal Revenue Service
GAO-01-698R: Published: May 1, 2001. Publicly Released: May 1, 2001.
For fiscal year 2002, Congress has before it two separate budget requests for the Internal Revenue Service (IRS)--the traditional request prepared by the administration and a separate request prepared by the IRS Oversight Board. There are some significant differences between the two requests. The administration is requesting about $9.4 billion while the Board is requesting an additional $300 milli...
Information Related to the Scope and Complexity of the Federal Tax System
GAO-01-301R: Published: Apr 6, 2001. Publicly Released: Apr 6, 2001.
The National Commission on Restructuring the Internal Revenue Service (IRS) recommended in 1997 that IRS simplify the tax law. The Commission reported a connection between the complexity of the Internal Revenue Code and the difficulty of administering it and taxpayer frustration with the tax system. It reported that such complexity can lead to inadvertent noncompliance, increase costs to taxpayers...
Internal Revenue Service: 2001 Tax Filing Season, Systems Modernization, and Security of Electronic Filing
GAO-01-595T: Published: Apr 3, 2001. Publicly Released: Apr 3, 2001.
This testimony discusses (1) the status of the 2001 tax filing season, (2) the status of the Internal Revenue Service's (IRS) business systems modernization effort, and (3) the security of IRS' electronic filing system. GAO found that although the 2001 filing season appears to be running smoothly, some matters require further attention. For example, IRS has had problems with the personal identifi...
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...