Tax administration systems (51 - 60 of 348 items)
Internal Revenue Service: Fiscal Year 2009 Budget Request and Interim Performance Results of IRS's 2008 Tax Filing Season
GAO-08-567: Published: Mar 13, 2008. Publicly Released: Mar 13, 2008.
The Internal Revenue Service (IRS) has ambitious goals to improve enforcement, improve taxpayer service, increase research, and continue investing in systems modernization. The President's 2009 proposed budget is a roadmap for how IRS intends to achieve these goals. IRS's 2008 filing season performance, along with the performance of paid preparers who help taxpayers, is a key indicator of the tax...
Tax Administration: Costs and Uses of Third-Party Information Returns
GAO-08-266: Published: Nov 20, 2007. Publicly Released: Dec 20, 2007.
One proven approach for improving tax compliance is information reporting to the Internal Revenue Service (IRS) by third parties about taxpayers' income and expenses. IRS matches information returns with taxpayers' income tax returns to see if taxpayers have filed returns and reported all their income. The administration's fiscal year 2008 budget proposed requiring information reporting on merchan...
Tax Administration: 2007 Filing Season Continues Trend of Improvement, but Opportunities to Reduce Costs and Increase Tax Compliance Should be Evaluated
GAO-08-38: Published: Nov 15, 2007. Publicly Released: Dec 17, 2007.
In 2007, the Internal Revenue Service (IRS) will spend over $3 billion to process returns and provide taxpayer service. Effective service can reduce taxpayers' burden of complying with tax laws and, many tax experts believe, may improve compliance. GAO was asked to assess IRS's performance relative to 2007 goals and prior years' performance including identifying actions that might generate efficie...
Tax Administration: The Internal Revenue Service Can Improve Its Management of Paper Case Files
GAO-07-1160: Published: Sep 28, 2007. Publicly Released: Oct 11, 2007.
Proper paper case file management is a significant issue for the Internal Revenue Service (IRS) because its staff investigate and close millions of case files every year. In addition, IRS employees depend heavily on case files when pursuing enforcement actions. GAO was asked to review IRS's case file storage, tracking, and documentation processes to determine whether IRS has (1) an effective proce...
Management Report: Improvements Needed in IRS's Internal Controls
GAO-07-689R: Published: May 11, 2007. Publicly Released: May 11, 2007.
In November 2006, we issued our report on the results of our audit of the Internal Revenue Service's (IRS) financial statements as of, and for the fiscal years ending, September 30, 2006, and 2005, and on the effectiveness of its internal controls as of September 30, 2006. We also reported our conclusions on IRS's compliance with significant provisions of selected laws and regulations and on wheth...
Tax Administration: Telephone Excise Tax Refund Requests Are Fewer Than Projected and Have Had Minimal Impact on IRS Services
GAO-07-695: Published: Apr 11, 2007. Publicly Released: Apr 12, 2007.
The Internal Revenue Service (IRS) is implementing three tax system changes during the 2007 filing season that potentially could impact compliance by taxpayers as well as IRS's service to taxpayers. These changes are (1) the telephone excise tax refund (TETR), which can be requested by all individuals and entities that paid the excise tax regardless of whether they have an obligation to file a tax...
Taxpayer Service: State Experiences Indicate IRS Would Face Challenges Developing an Internet Filing System with Net Benefits
GAO-07-570: Published: Apr 5, 2007. Publicly Released: Apr 12, 2007.
Some states and countries allow taxpayers to prepare and file tax returns on their Internet Web sites at no charge, an option not available to federal taxpayers. Such a service might mitigate the concerns taxpayers have about current electronic filing options, which require filing through a third party and may involve fees. Increased electronic filing would reduce IRS's paper processing costs, red...
Internal Revenue Service: Interim Results of the 2007 Tax Filing Season and the Fiscal Year 2008 Budget Request
GAO-07-673: Published: Apr 3, 2007. Publicly Released: Apr 3, 2007.
The Internal Revenue Service's (IRS) tax filing season performance is a key indicator of how well IRS serves taxpayers. This year's filing season was expected to be risky because of tax system changes, including the telephone excise tax refund (TETR). IRS's fiscal year (FY) 2008 budget request shows its spending proposal for taxpayer service, enforcement, and Business Systems Modernization (BSM)....
Information Security: Further Efforts Needed to Address Significant Weaknesses at the Internal Revenue Service
GAO-07-364: Published: Mar 30, 2007. Publicly Released: Mar 30, 2007.
In fiscal year 2006, the Internal Revenue Service (IRS) collected about $2.5 trillion in tax payments and paid about $277 billion in refunds. Because IRS relies extensively on computerized systems, effective information security controls are essential to ensuring that financial and taxpayer information is adequately protected from inadvertent or deliberate misuse, fraudulent use, improper disclosu...
Taxpayer Advocate Service: Caseload Has Grown and Taxpayers Report Being Satisfied, but Additional Measures of Efficiency and Effectiveness Are Needed
GAO-07-156: Published: Feb 22, 2007. Publicly Released: Mar 26, 2007.
Congress created the Taxpayer Advocate Service (TAS) to assist taxpayers in resolving problems with the Internal Revenue Service (IRS) and to propose changes to IRS's practices to mitigate problems affecting taxpayers in general. TAS uses case advocacy and systemic advocacy, respectively, to address these two goals. GAO was asked to address (1) why TAS's caseload has increased since 2004, (2) how...