Tax violations (21 - 30 of 43 items)
Tax Administration: IRS Needs to Consider Options for Revising Regulations to Increase the Accuracy of Social Security Numbers on Wage Statements
GAO-04-712: Published: Aug 31, 2004. Publicly Released: Oct 5, 2004.
Inaccurate social security numbers (SSN) on wage statements contribute to growth in the Social Security Administration's (SSA) Earnings Suspense File, increase the Internal Revenue Service's (IRS) workload to ensure that wages are properly identified for those earning them, and burden individuals who must work with SSA and IRS to resolve disputes that may affect their social security benefits and...
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...
Tax Administration: Process Used to Revise the Federal Employment Tax Deposit Regulations
GGD-95-8: Published: Dec 29, 1994. Publicly Released: Dec 29, 1994.
Pursuant to a congressional request, GAO reviewed the revised federal employment tax deposit regulations issued by the Department of the Treasury and the Internal Revenue Service (IRS) on September 24, 1992, focusing on: (1) whether the Treasury and IRS developed the regulations by applying principles from the IRS Compliance 2000 initiative; (2) how the revision process could be improved; and (3)...
Tax Administration: Data on the Tax Compliance of Sweatshops
GGD-94-210FS: Published: Sep 23, 1994. Publicly Released: Nov 1, 1994.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) and two states' efforts to enforce garment and restaurant industry compliance with federal and state tax laws.GAO found that: (1) many sweatshops do not comply with one or more elements of federal or state tax laws; (2) of the 94 garment and restaurant sweatshops reviewed, 84 were penalized for filing returns or...
Tax Administration: Changes Needed to Cope With Growth in Offer in Compromise Program
GGD-94-47: Published: Dec 23, 1993. Publicly Released: Jan 25, 1994.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) Offer in Compromise Program, focusing on: (1) IRS emphasis on the program as a collection tool and a means to encourage future compliance; (2) the variability in program use among IRS district offices; and (3) changes IRS needs to make in light of the program's fast growth.GAO found that: (1) IRS has not demonst...
Tax Administration: Improving Compliance With Real Estate Tax Deductions
T-GGD-93-46: Published: Sep 21, 1993. Publicly Released: Sep 21, 1993.
GAO discussed the need to improve taxpayer compliance with real estate tax deduction law, focusing on: (1) nondeductible payments such as user fees; (2) the confusion over what is and is not deductible; and (3) the simplification of tax documents and redirection of enforcement efforts by the Internal Revenue Service (IRS). GAO noted that: (1) taxpayers overstated their real estate tax deductions b...
International Taxation: Taxes of Foreign- and U.S.-Controlled Corporations
GGD-93-112FS: Published: Jun 11, 1993. Publicly Released: Jul 12, 1993.
Pursuant to a congressional request, GAO provided information on how many taxpaying corporations in various asset categories paid a minimal amount of income tax in 1989.GAO found that: (1) 40 percent of the large corporations conducting business in the United States paid no income taxes or paid income taxes of less than $100,000; (2) 30 percent of large foreign-controlled corporations with assets...
Tax Policy and Administration: Improvements for More Effective Tax-Exempt Bond Oversight
GGD-93-104: Published: May 10, 1993. Publicly Released: May 28, 1993.
Pursuant to a congressional request, GAO reviewed: (1) the Internal Revenue Service's (IRS) role in ensuring compliance with tax-exempt bond provisions; and (2) policy changes that could enhance IRS ability to increase compliance with these provisions.GAO found that: (1) IRS tax-exempt bond oversight relies on traditional enforcement activities such as voluntary compliance, review board regulation...
Tax Policy: Internal Revenue Code Provisions Related to Tax-Exempt Bonds
GGD-91-124FS: Published: Sep 27, 1991. Publicly Released: Sep 27, 1991.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) oversight of tax-exempt bonds, focusing on the relevant tax code provisions that IRS is responsible for administering to ensure that bonds qualify for tax-exempt status.GAO found that: (1) since 1968, state and local government's use of tax-exempt bond financing has increased substantially; (2) in 1968, the volu...
Simplifying Payroll Tax Deposit Rules
T-GGD-91-65: Published: Sep 12, 1991. Publicly Released: Sep 12, 1991.
GAO discussed legislation that would simplify the payroll tax deposit system. GAO noted that: (1) since the current rules for depositing payroll taxes are complex and misleading, about one-third of employers are penalized annually for noncompliance; (2) both bills would simplify those rules by requiring large employers to deposit their payroll taxes on either the Tuesday or Friday following each p...