Tax returns (81 - 90 of 120 items)
Tax Policy and Administration: 1988 Annual Report on GAO's Tax-Related Work
GGD-89-106: Published: Sep 29, 1989. Publicly Released: Sep 29, 1989.
Pursuant to a legislative requirement, GAO presented its annual report for calendar year 1988 on its work on tax policy and administration matters, including such information as: (1) summaries of tax-related products issued in 1988; (2) summaries of tax-related products issued before 1988 with open recommendations to Congress; (3) descriptions of legislative actions taken in 1988 in response to GA...
Tax Policy and Administration: The Research Tax Credit Has Stimulated Some Additional Research Spending
GGD-89-114: Published: Sep 5, 1989. Publicly Released: Sep 5, 1989.
Pursuant to a congressional request and a legislative requirement, GAO reviewed the effectiveness, structure, and administration of the research and experimentation tax credit.GAO found that: (1) the credit stimulated between $1 billion and $2.5 billion in additional research spending between 1981 and 1985 at a cost of $7 billion in tax revenues; (2) although the amount of spending stimulated by t...
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...
Information Return Requirements for Independent Contractors
T-GGD-89-21: Published: May 16, 1989. Publicly Released: May 16, 1989.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) efforts to: (1) ensure that employers report payments made to independent contractors; and (2) detect employers who misclassify employees as independent contractors. GAO found that: (1) federal, state, and local governments, and businesses were not complying with tax reporting requirements; (2) IRS failed to ide...
Tax Policy: Status of IRS' Studies of the Refund Offset Program
GGD-89-60: Published: Apr 25, 1989. Publicly Released: Apr 25, 1989.
Pursuant to a legislative requirement, GAO studied the effects of the Internal Revenue Service's (IRS) Refund Offset Program on voluntary tax compliance, focusing on: (1) IRS improvements to its methodology; and (2) ways to make future studies more precise.GAO found that: (1) IRS improved its studies of the effects of offsetting refunds on taxpayer compliance by incorporating previous filing behav...
Status of the 1989 Tax Return Filing Season
T-GGD-89-12: Published: Mar 16, 1989. Publicly Released: Mar 16, 1989.
GAO discussed the Internal Revenue Service's (IRS) 1989 tax filing season. GAO found that: (1) IRS telephone accessibility improved slightly, and the overall accuracy of assistors' answers to individual tax questions was about the same as in 1988; (2) assistors had difficulty in interviewing taxpayers to determine their circumstances; (3) IRS had difficulty in hiring, training, and retaining quali...
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: Accessibility, Timeliness, and Accuracy of IRS' Telephone Assistance Program
GGD-89-30: Published: Feb 2, 1989. Publicly Released: Feb 2, 1989.
In response to a congressional request, GAO reviewed the accessibility, timeliness, and accuracy of the Internal Revenue Service's (IRS) Telephone Assistance Program during the 1988 filing season.GAO anonymously placed 1,908 calls to IRS telephone assistance sites nationwide and found that: (1) it was able to access the IRS toll-free telephone system more easily than in the previous year; (2) it w...
Internal Revenue Service: Effective Implementation of the Tax Reform Act Led to Uneventful 1988 Filing Season
GGD-89-2: Published: Nov 14, 1988. Publicly Released: Nov 14, 1988.
In response to a congressional request, GAO evaluated the Internal Revenue Service's (IRS): (1) implementation of the Tax Reform Act of 1986; and (2) efforts to provide taxpayer service and process tax returns during the 1988 filing season.GAO found that IRS: (1) released many tax forms early for public comment and pretested significantly changed or widely used forms; (2) distributed information a...
Managing IRS: Actions Needed to Assure Quality Service in the Future
GGD-89-1: Published: Oct 14, 1988. Publicly Released: Oct 14, 1988.
GAO evaluated the Internal Revenue Service's (IRS) management systems and administrative support functions to determine its effectiveness in: (1) preparing for the future; (2) providing quality service in an effective manner; (3) maintaining workforce quality during a period of rapid change; and (4) ensuring a strong system of clear management accountability for its actions.GAO found that: (1) the...