Taxes (31 - 40 of 80 items)
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: 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...
Financial Audit: IRS' Fiscal Year 1999 Financial Statements
AIMD-00-76: Published: Feb 29, 2000. Publicly Released: Feb 29, 2000.
Pursuant to a legislative requirement, GAO audited the Internal Revenue Service's (IRS) fiscal year (FY) 1999 financial statements.GAO noted that: (1) during FY 1999, IRS had made a number of improvements to address some of the management issues GAO raised in previous reports; (2) GAO noted improvements in IRS': (a) overall financial reporting; (b) records of accounts payable; (c) amounts held in...
Tax Administration: IRS' Return Selection Process
GGD-99-30: Published: Feb 22, 1999. Publicly Released: Feb 22, 1999.
Pursuant to a congressional request, GAO reviewed how effectively the Internal Revenue Service (IRS) selects individual income tax returns for audit, focusing on: (1) the extent to which IRS district offices have used various sources to select these individual returns for audit; and (2) comparing the results of audits selected using these sources in terms of the rate at which audits recommended no...
Internal Revenue Service: Impact of the IRS Restructuring and Reform Act on Year 2000 Efforts
GGD-98-158R: Published: Aug 4, 1998. Publicly Released: Aug 4, 1998.
Pursuant to a congressional request, GAO reviewed the impact of the Senate version of H.R. 2676, the Internal Revenue Service (IRS) Restructuring and Reform Act of 1998, on IRS' year 2000 efforts, focusing on whether: (1) the effective dates in the Senate bill could affect IRS' ability to achieve year 2000 compliance as planned; (2) IRS' year 2000 testing schedule could affect the timeframes for d...
Internal Revenue Service: Remaining Challenges to Achieve Lasting Financial Management Improvements
T-AIMD/GGD-98-139: Published: Apr 15, 1998. Publicly Released: Apr 15, 1998.
GAO discussed its audit of the Internal Revenue Service's (IRS) fiscal year (FY) 1997 custodial financial statements.GAO noted that: (1) in issuing an unqualified opinion on the FY 1997 custodial statements within the statutory deadline of March 1, GAO reported that the over $1.6 trillion in tax revenue, $142 billion in tax refunds, and $28 billion in net taxes receivable reported by the IRS were...
Tax Administration: IRS Faces Challenges in Measuring Customer Service
GGD-98-59: Published: Feb 23, 1998. Publicly Released: Feb 23, 1998.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) efforts to implement the Government Performance and Results Act (GPRA), focusing on: (1) IRS's system of performance measures; and (2) the challenges IRS faces in developing and implementing performance measures to gauge its efforts to reduce taxpayer burden through improved customer service.GAO noted that: (1)...
IRS Management: Improvement Needed in High-Risk Areas
T-GGD-97-79: Published: Apr 14, 1997. Publicly Released: Apr 14, 1997.
GAO discussed the Internal Revenue Service's (IRS) efforts to improve the management and operation of its high-risk areas, focusing on the: (1) problems IRS faces in six high-risk areas; (2) progress IRS has made recently in addressing these problems; and (3) measures IRS must take to resolve the problems in its high-risk areas.GAO noted that: (1) solving the problems in the high-risk areas is not...
IRS High-Risk Issues: Modernization of Processes and Systems Necessary to Resolve Problems
T-GGD-97-52: Published: Mar 4, 1997. Publicly Released: Mar 4, 1997.
GAO discussed the Internal Revenue Service's (IRS) efforts to improve the efficiency and effectiveness of its program areas that GAO has designated as high risk because of their vulnerability to waste, fraud, abuse, and mismanagement.GAO noted that: (1) for years GAO has chronicled IRS' struggle to modernize and manage its operations, especially in the high-risk areas, and has made scores of recom...