Tax administration systems (101 - 110 of 348 items)
Internal Revenue Service: Progress Continues But Serious Management Challenges Remain
GAO-01-562T: Published: Apr 2, 2001. Publicly Released: Apr 2, 2001.
This testimony discusses the management challenges that continue to face the Internal Revenue Service (IRS). These challenges include (1) computer security, (2) financial management, (3) organizational modernization and performance management, and (4) business systems modernization management. IRS must make progress in all four areas to improve the agency's efficiency and to significantly improve...
Business Systems Modernization: IRS Has Satisfied Congressional Direction on the Custodial Accounting Project
GAO-01-444R: Published: Mar 16, 2001. Publicly Released: Mar 16, 2001.
As part of its business systems modernization program, the Internal Revenue Service (IRS) is acquiring a system known as the Custodial Accounting Project (CAP). In September 2000, Congress directed that IRS limit its spending on CAP until IRS provided a compelling business case for investing in this project and started managing CAP as an integrated part of the business systems modernization progra...
Tax Systems Modernization: Results of Review of IRS' Third Expenditure Plan
GAO-01-227: Published: Jan 22, 2001. Publicly Released: Jan 22, 2001.
This report reviews the Internal Revenue Service's (IRS) third expenditure plan for its systems modernization project. GAO found that the plan satisfied the conditions specified in Treasury's 1998 and 1999 appropriations acts and that IRS was making progress towards satisfying Congress' direction on the Custodial Accounting Project (CAP) and Security and Technology Infrastructure Release (STIR) Pr...
Internal Revenue Service: Recommendations to Improve Financial and Operational Management
GAO-01-42: Published: Nov 17, 2000. Publicly Released: Nov 17, 2000.
During fiscal year 1999, the Internal Revenue Service (IRS) made several improvements to address financial management issues that GAO raised in earlier reports. However, serious internal control and financial weaknesses continue to undermine the agency's ability to manage operations and produce reliable financial information. These weaknesses affect IRS' ability to, (1) manage unpaid assessments,...
Tax Systems Modernization: Results of Review of IRS' August 2000 Interim Spending Plan
GAO-01-91: Published: Nov 8, 2000. Publicly Released: Nov 8, 2000.
The Internal Revenue Service (IRS) has tried unsuccessfully to modernize its information systems. To prevent a repeat of past mistakes, Congress legislated explicit controls over IRS spending on systems modernization. Congress did so by creating Senate and House appropriations subcommittees, which specified four conditions. IRS has satisfied some, but not all, of the conditions set out by its appr...
FASAB: Elimination of Disclosures Related to Tax Revenue Transactions By the Internal Revenue Service, Customs, and Others: Amending SFFAS 7 (Exposure Draft)
164305: Nov 1, 2000
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' 2000 Tax Filing Season: IRS Measures Show Tax Processing Systems Performed Slightly Better Than in 1999
GGD-00-146: Published: Jun 16, 2000. Publicly Released: Jun 16, 2000.
Pursuant to a congressional request, GAO reviewed the performance of the information systems that the Internal Revenue Service (IRS) uses to process tax returns for individual taxpayers, focusing on: (1) IRS' tax processing systems performance in the 2000 filing season as reported by IRS compared to the 1999 filing season; and (2) whether IRS had taken actions to address problems affecting individ...
Management Letter: Suggested Improvements in IRS' Accounting Procedures and Internal Controls
AIMD-00-162R: Published: Jun 14, 2000. Publicly Released: Jun 14, 2000.
Pursuant to a legislative requirement, GAO provided information on the results of the Internal Revenue Service's (IRS) financial statements and on the effectiveness of its internal controls for fiscal year (FY) ending September 30, 1999.GAO noted that: (1) GAO found weaknesses in IRS' accounting procedures for certain assets purchased in one year but used for a multi year period; (2) IRS corrected...
Tax Systems Modernization: Results of Review of IRS' March 7, 2000, Expenditure Plan
AIMD-00-175: Published: May 24, 2000. Publicly Released: May 24, 2000.
Pursuant to a legislative requirement, GAO reviewed the Internal Revenue Service's (IRS) second Information Technology Investment Account (ITIA) expenditure plan, focusing on: (1) the progress IRS has made in meeting the commitments in its first expenditure plan; (2) whether the plan satisfies the conditions specified in the Department of the Treasury's fiscal year 1998 and 1999 appropriations act...
Tax Administration: IRS' Efforts to Serve Small Business Taxpayers
T-GGD-00-138: Published: May 23, 2000. Publicly Released: May 23, 2000.
Pursuant to a congressional request, GAO discussed the factors that complicate small businesses' efforts to comply with the tax laws and the Internal Revenue Service's (IRS) efforts to provide better service to small businesses and self-employed taxpayers.GAO noted that: (1) several factors have complicated the interactions between small businesses and IRS; (2) small businesses are more likely tha...