Taxes (61 - 70 of 80 items)
Tax Administration: IRS Can Improve Its Program to Find Taxpayers Who Underreport Their Income
GGD-91-49: Published: Mar 13, 1991. Publicly Released: Mar 18, 1991.
Pursuant to a congressional request, GAO analyzed the productivity of the Internal Revenue Service's (IRS) program for detecting and pursuing individuals who underreported their income on required tax returns.GAO found that: (1) IRS opened potential underreporter cases when tax returns failed to computer-match information returns and only pursued these cases through its service centers when the ca...
IRS' Compliance Programs to Reduce the Tax Gap
T-GGD-91-11: Published: Mar 13, 1991. Publicly Released: Mar 13, 1991.
GAO discussed Internal Revenue Service (IRS) compliance programs to reduce the tax gap. GAO noted that: (1) in 1988, IRS estimated the gross tax gap to be $84.9 billion for 1987 and projected that it would reach $113.7 billion by 1992; (2) IRS estimated that nonfilers accounted for $7 billion and underreporters accounted for $48 billion of the 1987 tax gap; (3) IRS could improve its use of informa...
Tax Administration: Extent and Causes of Erroneous Levies
GGD-91-9: Published: Dec 21, 1990. Publicly Released: Dec 21, 1990.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) use of levies initiated through its Automated Collection System (ACS), focusing on: (1) the extent and causes of erroneous levies; and (2) IRS controls to prevent erroneous levies or mitigate their effects.GAO found that: (1) IRS erroneously levied the assets of 4,600, or 1.5 percent of individual taxpayers, and...
Tax Administration: IRS Needs More Reliable Information on Enforcement Revenues
GGD-90-85: Published: Jun 20, 1990. Publicly Released: Jul 19, 1990.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) revenue estimates generated by its various enforcement programs, focusing on: (1) overall IRS enforcement revenue estimates; (2) IRS budget estimates for collection and document matching programs; (3) the IRS Enforcement Resource Allocation Model (ERAM); and (4) IRS efforts to develop more reliable data on the 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...
Tax Administration: Difficulties in Accurately Estimating Tax Examination Yield
GGD-88-119: Published: Aug 8, 1988. Publicly Released: Aug 8, 1988.
In response to a congressional request, GAO examined the Internal Revenue Service's (IRS): (1) computation of the revenue it actually realized as a result of its implementation of a revenue initiative, which added 2,500 to the examination staff; and (2) assumptions in estimating the yield derived from the increased staff.GAO found that: (1) since 1978, IRS has consistently underestimated the amoun...
Internal Revenue Service: Need to Improve the Revenue Accounting Control System
IMTEC-88-41: Published: Jun 17, 1988. Publicly Released: Jun 17, 1988.
GAO reviewed the Internal Revenue Service's (IRS) Revenue Accounting Control System (RACS) to: (1) determine the extent to which IRS automated its revenue accounting procedures; (2) assess RACS analysis and reporting capability; and (3) obtain IRS plans for improving RACS.GAO found that RACS was inefficient and susceptible to errors because: (1) IRS had to manually enter, balance, and reconcile th...
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...