Federal taxes (61 - 70 of 75 items)
Tax Policy and Administration: 1989 Annual Report on GAO's Tax-Related Work
GGD-90-46: Published: Mar 16, 1990. Publicly Released: Mar 16, 1990.
Pursuant to a legislative requirement, GAO presented its annual report for fiscal year 1989 on its work on tax policy and administration matters, including such information as: (1) summaries of tax-related products issued in 1989; (2) summaries of tax-related products issued before 1989 with open recommendations to Congress; (3) descriptions of legislative actions taken in 1989 in response to GAO...
Tax Administration: IRS Needs to Improve Distribution of Tax Materials to the Public
GGD-90-34: Published: Jan 10, 1990. Publicly Released: Jan 10, 1990.
Pursuant to a congressional request, GAO assessed the availability of tax materials at Internal Revenue Service (IRS) distribution centers and walk-in offices during the 1989 tax filing season.GAO found that: (1) 18 of 24 walk-in sites monitored early in the filing season were missing an average of 15 percent of 79 IRS-required forms and publications and an average of 22 percent of a sample of opt...
Tax Administration: IRS' Interpretative Guidance Implementing the Tax Reform Act
GGD-89-40: Published: Jun 19, 1989. Publicly Released: Jun 19, 1989.
Pursuant to a congressional request, GAO provided information on the Internal Revenue Service's (IRS) provision to taxpayers of interpretative guidance regarding the implementation of the Tax Reform Act of 1986.GAO found that IRS: (1) developed an implementation plan involving the publication of 135 regulations, 25 revenue rulings, 13 revenue procedures, 33 notices, and 11 announcements to provide...
Tax Administration: Interest on Tax Refunds Paid by IRS in 1988
GGD-89-42: Published: Mar 7, 1989. Publicly Released: Mar 7, 1989.
GAO provided information on how the Internal Revenue Service's (IRS) computation of interest on taxpayers' refunds was often used as an indicator of its timeliness in processing refunds.GAO found that: (1) the Internal Revenue Code required that IRS pay interest on any taxpayer refund it did not process within 45 days of the deadline or the date IRS received the return, whichever was later; (2) IR...
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: Periodic Evaluation Needed if IRS Uses Levies to Collect Deferred Accounts
GGD-89-34: Published: Feb 14, 1989. Publicly Released: Feb 14, 1989.
In response to a congressional request, GAO evaluated the Internal Revenue Service's (IRS) planned use of levies to collect taxes on individual deferred accounts.GAO found that: (1) IRS developed a plan for more actively collecting deferred individual taxpayer accounts that would levy taxpayer assets, but did not decide how to use its resources to monitor deferred accounts and handle subsequent in...
Tax Policy: Federal Estate Tax on Historic Properties
GGD-88-56: Published: Mar 31, 1988. Publicly Released: Mar 31, 1988.
In response to a congressional request, GAO evaluated the effect of the federal estate tax on historic properties, specifically: (1) the extent to which owners broke up or sold historic properties for incompatible uses to pay federal estate taxes; (2) how current estate tax law applies to historic properties; and (3) a proposal to give preferential treatment to estates that contain historic proper...
Status of the 1988 Tax Return Filing Season
T-GGD-88-13: Published: Feb 23, 1988. Publicly Released: Feb 23, 1988.
GAO discussed the Internal Revenue Service's (IRS) preparation for the 1988 tax filing season. GAO found that: (1) IRS adequately prepared its employees and taxpayers for the 1988 filing season; (2) although IRS telephone assistance personnel have met taxpayer demand in terms of quantity, they answered only 74.8 percent of those calls correctly; (3) taxpayers were generally satisfied with IRS assi...
Tax-Exempt Organizations and the Unrelated Business Income Tax
T-GGD-87-20: Published: Jun 22, 1987. Publicly Released: Jun 22, 1987.
GAO discussed the nature and extent of commercial and other income-producing activities of tax-exempt organizations and the use of the unrelated-business income tax to deal with those activities. GAO found that: (1) there are no complete data to measure tax-exempt organizations' income-producing activities and to show how significant the competition is between the taxable-business and tax-exempt c...
Tax Administration: How IRS Ensures That Others Adequately Safeguard Tax Data
GGD-87-13: Published: Nov 14, 1986. Publicly Released: Nov 14, 1986.
GAO analyzed the Internal Revenue Service's (IRS) policies and procedures for safeguarding federal tax information it discloses to federal, state, and local government agencies.GAO noted that: (1) the Tax Reform Act of 1976 required that agencies receiving tax information from IRS establish appropriate safeguards to protect the information's confidentiality; (2) the act also authorized IRS to appr...