Taxes (71 - 80 of 80 items)
Data Communications: Thorough Testing and Workload Analyses Needed for IRS Processors
IMTEC-87-3BR: Published: Oct 14, 1986. Publicly Released: Nov 13, 1986.
In response to a congressional request, GAO: (1) investigated the performance of the Internal Revenue Service's (IRS) existing communications processors; and (2) evaluated the soundness of the planned replacement of those processors.GAO found that: (1) existing communications processors have experienced reliability and capacity problems, but their performance has had no significant adverse effect...
IRS' Information on Revoked Charitable Tax-Exempt Organizations Could Be Improved
GGD-85-36: Published: May 14, 1985. Publicly Released: May 14, 1985.
GAO reviewed information on the Internal Revenue Service's (IRS) enforcement of tax exemption provisions governing charitable organizations.GAO found that: (1) IRS information systems did not contain compatible information on all the organizations that had their charitable tax exemption revoked; (2) IRS procedures call for updating its internal information sources and notifying the public whenever...
The Administration's Fiscal 1986 Budget Request for the Internal Revenue Service
126814: Apr 29, 1985
Testimony was given concerning the tax administration operations and activities which GAO has reviewed for the past several years. GAO found that, while improvements allow the Internal Revenue Service (IRS) to make its existing resources more efficient, it needs additional resources to effectively administer the nation's tax system. The IRS workload continues to increase due to: (1) a decline in v...
Federal Government Efforts To Prevent Tax Treaty Abuses
123384: Feb 28, 1984
GAO discussed Department of the Treasury and Internal Revenue Service efforts to prevent abuses of bilateral income tax treaties by non-U.S. residents. Previous studies indicated that Treasury may be losing hundreds of millions of dollar annually as a result of tax treaty abuse. GAO studied the withholding tax systems used by three nations and identified several alternatives to the present U.S. ta...
Uncertainties About the Definition and Scope of the Property Concept May Reduce Windfall Profit Tax Revenues
GGD-82-48: Published: May 13, 1982. Publicly Released: May 13, 1982.
GAO surveyed the Treasury Department's and Internal Revenue Service's (IRS) administration of the Crude Oil Windfall Profit Tax Act of 1980. The Act contains a target revenue amount to be collected over an approximate 10-year period. The basic determinant of the windfall profit tax rate is property, a concept incorporated into the Act by reference to the Department of Energy (DOE) regulations. Thu...
Senate Bill 2198, Taxpayer Compliance Improvement Act of 1982
117850: Mar 22, 1982
GAO discussed the problem of the income tax compliance gap and the need for Senate Bill 2198, the Taxpayer Compliance Improvement Act of 1982. This bill seeks to reduce the shortfall in Federal tax revenues by focusing on noncompliance attributable to some types of unreported income, the most serious IRS compliance problem. IRS must strive to achieve the highest possible degree of voluntary compli...
IRS Efforts To Detect and Pursue Corporate Nonfilers
GGD-80-34: Published: Feb 11, 1980. Publicly Released: Feb 11, 1980.
As a follow-on to a review of efforts by the Internal Revenue Service (IRS) to identify individual nonfilers, GAO evaluated the IRS corporate nonfilers program at three IRS district offices.Generally, the weaknesses found in IRS investigative policies and procedures for securing delinquent corporate income tax returns are similar to those discussed in the earlier report on individual nonfilers. Ho...
Improved Planning for Developing and Selecting IRS Criminal Tax Cases Can Strengthen Enforcement of Federal Tax Laws
GGD-80-9: Published: Nov 6, 1979. Publicly Released: Nov 21, 1979.
The Internal Revenue Service (IRS) must use its agents as efficiently as possible to carry out a balanced effective enforcement program. It tries to balance cases among all types of violations in many income tax brackets, occupations, and geographical locations. This report discussed the need for better planning to enhance the productivity of criminal case development and selection activities.The...
The Government of Guam's Administration of Its Income Tax Program
GGD-80-3: Published: Oct 3, 1979. Publicly Released: Oct 3, 1979.
The Government of Guam is losing millions of dollars because of its continuing problems in assessing and collecting the territorial income tax. Delinquent taxes amounted to over $15 million in 1978, or about 16 percent of total local revenues collected by Guam. The income tax is the major tax in Guam, providing 60 percent of its locally collected tax revenues. These revenues are supplemented by th...