Tax law (21 - 30 of 71 items)
Tax Administration: IRS Needs Better Strategic Planning and Evaluation of Taxpayer Assistance Training
GAO-05-782: Published: Jul 11, 2005. Publicly Released: Aug 11, 2005.
Millions of taxpayers ask IRS questions about tax law each year. While the accuracy of IRS's answers has improved in some cases, it is still not always what taxpayers or Congress expect. Concerns about accuracy have raised questions about the adequacy of the training IRS provides to its taxpayer assistance staff. Because of these questions, GAO was asked to assess the extent to which IRS's plannin...
IRS Modernization: Continued Progress Requires Addressing Resource Management Challenges
GAO-05-707T: Published: May 19, 2005. Publicly Released: May 19, 2005.
Since the passage of the IRS Restructuring and Reform Act of 1998 (RRA 98), the Internal Revenue Service (IRS) has faced the challenge of managing its resources to simultaneously improve service to taxpayers, assure taxpayers' compliance with the tax laws, and modernize its antiquated information systems. As requested, this statement provides our assessment of IRS's current performance in the area...
Tax-Exempt Sector: Governance, Transparency, and Oversight Are Critical for Maintaining Public Trust
GAO-05-561T: Published: Apr 20, 2005. Publicly Released: Apr 20, 2005.
The tax-exempt sector under section 501(c) of the Internal Revenue Code covers over a million-and-a-half entities of varying sizes and purposes. Its diversity allows it to address the needs of many citizens. To help it do so, Congress and some in the tax-exempt sector itself encourage good governance practices by exempt entities. Transparency over exempt entities' activities is aided by public acc...
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...
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...
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...
Tax Administration: IRS Is Working to Improve Its Estimates of Compliance Burden
GGD-00-11: Published: May 22, 2000. Publicly Released: May 23, 2000.
Pursuant to a congressional request, GAO provided information on the status of the Internal Revenue Service's (IRS) efforts to improve its estimates of taxpayer compliance burden, focusing on: (1) IRS' overall strategy to improve its methodology for estimating compliance burden; (2) what IRS has done to begin implementing its overall strategy and how IRS expects this to improve its methodology; an...
IRS Restructuring Act Implementation
GGD-00-71R: Published: Feb 28, 2000. Publicly Released: Feb 28, 2000.
Pursuant to a congressional request, GAO provided information on the Internal Revenue Service's (IRS) efforts to implement provisions of the IRS Restructuring and Reform Act of 1998, focusing on: (1) what can be done to ensure that levies and seizures are done in accordance with the law; (2) IRS' balanced performance measurement system of evaluating employees; (3) the misuse of enforcement statist...
IRS Restructuring Act: Implementation Under Way but Agency Modernization Important to Success
T-GGD-00-53: Published: Feb 2, 2000. Publicly Released: Feb 2, 2000.
Pursuant to a congressional request, GAO discussed the Internal Revenue Service's (IRS) progress in implementing the taxpayer rights and protection mandates of the IRS Restructuring and Reform Act of 1998 and IRS' ongoing efforts to modernize its organizational structure, performance management system, and information systems.GAO noted that: (1) IRS has embarked on a concerted effort to implement...
Tax Administration: IRS' 1999 Tax Filing Season
GGD-00-37: Published: Dec 15, 1999. Publicly Released: Dec 15, 1999.
Pursuant to a congressional request, the GAO discussed the Internal Revenue Service's (IRS) performance during the 1999 tax filing season, focusing on: (1) telephone service; (2) availability of walk-in services; (3) other taxpayer service efforts; (4) Earned Income Credit (EIC) noncompliance; (5) electronic filing; (6) implementation of recent tax law changes; and (7) implementation of a new retu...