Tax law (71 - 80 of 311 items)
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...
Compliance and Collection: Challenges for IRS in Reversing Trends and Implementing New Initiatives
GAO-03-732T: Published: May 7, 2003. Publicly Released: May 7, 2003.
Taxpayers' willingness to voluntarily comply with tax laws depends in part on their confidence that friends, neighbors, and business competitors are paying their fair share of taxes. The Internal Revenue Service's (IRS) programs to ensure compliance and to collect delinquent taxes are viewed by many as critical for maintaining the public's confidence in our tax system. Congress asked GAO to presen...
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...
Tax Administration: IRS's Innocent Spouse Program Performance Improved; Balanced Performance Measures Needed
GAO-02-558: Published: Apr 24, 2002. Publicly Released: May 16, 2002.
By law, married persons who file joint tax returns are each fully responsible for the accuracy of the tax return and for the full tax liability. This is true even though only one taxpayer may have earned the wages or income shown on the tax return. Under the Internal Revenue Service's (IRS) Innocent Spousal Program, IRS can relieve taxpayers of tax debts on the basis of equity considerations, such...
Tax Administration: Millions of Dollars Could Be Collected If IRS Levied More Federal Payments
GAO-01-711: Published: Jul 20, 2001. Publicly Released: Aug 21, 2001.
The Internal Revenue Service (IRS) seeks to apply the law fairly to all taxpayers. Under the continuous levy program, however, taxpayers who receive federal payments are treated differently depending on whether the payments are made by the Federal Management Service (FMS) on behalf of other agencies or directly by the agencies themselves. Delinquent taxpayers receiving payments from FMS generally...
Follow-up to the May 8, 2001, Hearing Regarding the IRS Restructuring Act's Goals and IRS Funding
GAO-01-903R: Published: Jun 29, 2001. Publicly Released: Jul 30, 2001.
This report discusses (1) whether the goals of the Internal Revenue Service (IRS) Restructuring Act's goals are realistic and (2) disagreements between the IRS Oversight Board, the Treasury Inspector General for Tax Administration (TIGTA), and GAO on the act's funding issues. GAO found that the act's goals of meeting taxpayers' needs while ensuring compliance with the tax laws require a massive mo...
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: Information on Selected IRS Tax Enforcement and Collection Efforts
GAO-01-589T: Published: Apr 5, 2001. Publicly Released: Apr 5, 2001.
This testimony discusses (1) the relationship between Internal Revenue Service (IRS) audits of taxpayers and other programs IRS uses to ensure that taxpayers' returns are accurate and (2) how IRS is managing the increased workload in two of its programs--offers-in-compromise and innocent spouse claims. IRS audited more than 600,000 taxpayers in fiscal year 2000, either face-to-face or through the...
Tax Administration: IRS' Advance Pricing Agreement Program
GGD-00-168: Published: Aug 14, 2000. Publicly Released: Sep 27, 2000.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) Advance Pricing Agreement Program, focusing on the: (1) extent of advance pricing agreements (APA) use by U.S. taxpayers, including those that have had transfer pricing disputes with the IRS; (2) timeliness of IRS' APA processing; and (3) results of IRS' review of taxpayers' annual reports on compliance with APA...
Pension Plans: IRS Programs for Resolving Deviations From Tax-Exemption Requirements
GGD-00-169: Published: Aug 14, 2000. Publicly Released: Sep 14, 2000.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) programs for resolving pension-plan deviations from tax-exemption requirements, focusing on: (1) the frequency and types of pension plan qualification failures that were detected and corrected through IRS audits; (2) the frequency and types of pension plan qualification failures that were identified by pension p...