Tax law (91 - 100 of 311 items)
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...
Tax Administration: Tax Requirements of Small Businesses
GGD-99-133: Published: Aug 24, 1999. Publicly Released: Aug 24, 1999.
Pursuant to a congressional request, GAO provided information on small business tax requirements, focusing on: (1) the federal filing, reporting, and deposit requirements that apply to small businesses; and (2) the actual experience of small businesses in meeting these requirements, including their involvement in the Internal Revenue Service's (IRS) enforcement process.GAO noted that: (1) small bu...
Tax Administration: Foreign- and U.S.-Controlled Corporations That Did Not Pay U.S. Income Taxes, 1989-95
GGD-99-39: Published: Mar 23, 1999. Publicly Released: Apr 14, 1999.
Pursuant to a congressional request, GAO provided an update to its report on the nonpayment of U.S. income taxes by foreign-controlled corporations (FCC) and U.S.-controlled corporations (USCC), focusing on comparisons of: (1) the percentages of FCCs and USCCs that filed income tax returns showing no tax liabilities for 1989 through 1995, the latest years for which data were available; and (2) sel...
IRS Personnel Administration: Use of Enforcement Statistics in Employee Evaluations
GGD-99-11: Published: Nov 30, 1998. Publicly Released: Nov 30, 1998.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) managers' compliance with legislative and policy prohibitions against using enforcement statistics in employee evaluations and the requirement that managers certify each quarter whether violations had occurred, focusing on: (1) the extent to which IRS' certification process identified violations of law and polic...
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...
Integrating Pensions and Social Security: Trends Since 1986 Tax Law Changes
HEHS-98-191R: Published: Jul 6, 1998. Publicly Released: Jul 6, 1998.
Pursuant to a congressional request, GAO provided information on the impact of the 1986 change in the tax code integration provision, focusing on: (1) how integrated plans were modified to conform with the new provision; and (2) trend data relating to integrated plans.GAO noted that: (1) the actuaries and studies GAO consulted indicated that the Tax Reform Act of 1986 (TRA86) may not have had an i...
Tax Administration: Innocent Spouse Relief
GGD-98-77R: Published: Mar 11, 1998. Publicly Released: Mar 11, 1998.
Pursuant to a congressional request, GAO reviewed innocent spouse tax administration issues, focusing on ways: (1) divorce decrees can be made a consideration in determining the tax liability in innocent spouse cases; (2) legislation for using a proportionate liability option for innocent spouse claims can be implemented; (3) legislation can help to ensure that the Internal Revenue Service (IRS) e...
Tax Administration: IRS Inspection Service and Taxpayer Advocate Roles for Ensuring That Taxpayers Are Treated Properly
T-GGD-98-63: Published: Feb 5, 1998. Publicly Released: Feb 5, 1998.
GAO discussed the: (1) adequacy of the Internal Revenue Service's (IRS) controls over the treatment of taxpayers; (2) responsibilities of the Offices of the Chief Inspector (IRS Inspection) and the Department of the Treasury Office of the Inspector General (OIG) in investigating allegations of taxpayer abuse and employee misconduct; (3) organizational placement of IRS Inspection; and (4) role of t...
Tax Administration: Potential Impact of Alternative Taxes on Taxpayers and Administrators
GGD-98-37: Published: Jan 14, 1998. Publicly Released: Jan 14, 1998.
GAO reviewed alternative tax systems, focusing on: (1) the major differences in design among the tax alternatives; and (2) how the alternatives, by incorporating different design features, may affect the taxpayers' burden of complying with the tax laws and the government's responsibilities for administering those laws.GAO noted that: (1) the alternative tax systems that GAO studied differ in their...
Tax Policy and Administration: 1996 Annual Report on GAO's Tax-Related Work
GGD-97-122: Published: Jul 1, 1997. Publicly Released: Jul 1, 1997.
GAO summarized the studies it issued during fiscal year 1996 to Congress and the Internal Revenue Service (IRS) and the statements it made before Congress and the National Commission on Restructuring the Internal Revenue Service.GAO noted that it published 50 reports in 6 broad areas: (1) IRS management and budget; (2) individual and business tax issues; (3) customer service; (4) submission proces...