Income taxes (61 - 70 of 82 items)
Tax System Modernization: Further Testing of IRS' Automated Taxpayer Service Systems Is Needed
IMTEC-91-42: Published: Jun 20, 1991. Publicly Released: Jun 29, 1991.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) Taxpayer Service Integrated System (TSIS) to determine whether tests to measure TSIS effectiveness provided the information necessary to justify installing TSIS at all call sites.GAO found that: (1) tests of two of the three TSIS projects to automate its taxpayer inquiry program, the Taxpayer Service Expert Assi...
Tax Administration: A Generally Successful Filing Season in 1991
GGD-91-98: Published: Jun 28, 1991. Publicly Released: Jun 28, 1991.
Pursuant to a congressional request, GAO assessed the Internal Revenue Service's (IRS) performance during the 1991 tax filing season, focusing on the: (1) accuracy and accessibility of toll-free telephone assistance; (2) availability of tax materials at distribution centers and walk-in offices; and (3) returns processing by the 10 service centers.GAO found that: (1) the accuracy of IRS answers to...
Tax Administration: Erroneous Penalties for Failure to File Returns or Pay Taxes Can Be Reduced
GGD-90-80: Published: Apr 13, 1990. Publicly Released: Apr 13, 1990.
GAO reviewed Internal Revenue Service (IRS) tax penalty assessments, abatements, and statistics.GAO found that: (1) IRS correctly granted 91 percent of abatements; (2) 29 percent of abatements were needed to correct IRS assessment errors; (3) erroneous assessments were primarily caused by IRS processing errors; (4) IRS needed better documentation on abatement decisions; (5) strengthened IRS intern...
Tax Administration: Missing Independent Contractors' Information Returns Not Always Detected
GGD-89-110: Published: Sep 8, 1989. Publicly Released: Oct 12, 1989.
Pursuant to a congressional request, GAO reviewed whether Internal Revenue Service (IRS) examinations effectively identified businesses that failed to file information returns for payments made to independent contractors.GAO found that: (1) IRS examinations of business tax returns did not effectively identify businesses that failed to file required information returns on contractor payments; (2) r...
Tax Policy: Economic, Administrative, and Taxpayer Compliance Aspects of a Gross Income Tax
GGD-89-36: Published: Feb 16, 1989. Publicly Released: Feb 16, 1989.
In response to a congressional request, GAO reviewed Department of the Treasury and Congressional Research Service (CRS) tax policy literature and studies to: (1) identify the general economic effects of the proposed gross income tax; and (2) compare certain administrative and taxpayer compliance aspects of the tax with the current tax system.GAO found that a gross income tax system would: (1) red...
Tax Administration: IRS' Combined Annual Wage Reporting Reconciliation Program
GGD-89-21: Published: Dec 14, 1988. Publicly Released: Dec 14, 1988.
Pursuant to a congressional request, GAO provided information on the Internal Revenue Service's (IRS) Combined Annual Wage Reporting Reconciliation Program (CAWRRP), focusing on: (1) CAWRRP objectives and operations; and (2) tax amounts assessed, abated, and collected as a result of CAWRRP.GAO found that: (1) under an agreement between IRS and the Social Security Administration (SSA), IRS assumed...
Internal Revenue Service: Effective Implementation of the Tax Reform Act Led to Uneventful 1988 Filing Season
GGD-89-2: Published: Nov 14, 1988. Publicly Released: Nov 14, 1988.
In response to a congressional request, GAO evaluated the Internal Revenue Service's (IRS): (1) implementation of the Tax Reform Act of 1986; and (2) efforts to provide taxpayer service and process tax returns during the 1988 filing season.GAO found that IRS: (1) released many tax forms early for public comment and pretested significantly changed or widely used forms; (2) distributed information a...
Computer Support for Tax Processing Needs Continuing IRS Attention
T-IMTEC-88-1: Published: Feb 23, 1988. Publicly Released: Feb 23, 1988.
No summary is currently available...
IRS/Treasury: Tax Withholding Systems Used by U.S. Tax Treaty Partners
GGD-87-118FS: Published: Sep 11, 1987. Publicly Released: Sep 17, 1987.
In response to a congressional request, GAO provided information on the types of withholding systems that U.S. tax treaty partners use when taxing passive income that their citizens earn.GAO found that: (1) most U.S. citizens and foreigners who reside in countries without tax treaties were evading the withholding tax on certain U.S.-source income through false residency claims; and (2) the Departm...
IRS' Fiscal Year 1988 Budget Request
T-GGD-87-9: Published: Apr 23, 1987. Publicly Released: Apr 23, 1987.
GAO discussed the Internal Revenue Service's (IRS) fiscal year 1987 and 1988 supplemental budget requests, which call for staff increases of 10,395 positions and funding increases to $5.1 billion. GAO found that: (1) IRS has not developed an analytical framework and does not have the necessary information to determine whether the proposed allocation of additional resources was appropriate; (2) IRS...