Tax violations (31 - 40 of 43 items)
Tax Administration: Efforts to Prevent, Identify, and Collect Employment Tax Delinquencies
GGD-91-94: Published: Aug 28, 1991. Publicly Released: Aug 28, 1991.
Pursuant to a congressional request, GAO reviewed Internal Revenue Service (IRS) efforts to prevent, identify, and collect employment tax delinquencies, focusing on whether problems exist in the overall IRS strategy for addressing employment tax delinquencies.GAO found that: (1) IRS did not have a centralized effort for preventing, identifying, or collecting delinquent employment taxes; (2) IRS co...
Simplifying Payroll Tax Deposit Rules
T-GGD-91-59: Published: Jul 24, 1991. Publicly Released: Jul 24, 1991.
GAO discussed proposed provisions to simplify the payroll tax deposit system. GAO noted that: (1) deposit rules are difficult to understand and to comply with because employers can be subject to more than one deposit rule during a tax period; (2) in 44 percent of 75 penalty cases examined, IRS tax examiners miscalculated the flat-rate penalty due to improper application of deposit requirements; (3...
Tax Administration: Effectiveness of IRS' Return Preparer Penalty Program Is Questionable
GGD-91-12: Published: Jan 7, 1991. Publicly Released: Jan 7, 1991.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) administration of its return preparer penalty program, focusing on whether IRS: (1) opened preparer penalty cases when warranted; (2) imposed return preparer penalties appropriately and consistently; and (3) followed requirements to refer penalized preparers to the Department of the Treasury's Director of Practi...
Tax Administration: Investigating Illegal Income--Success Uncertain, Improvements Needed
GGD-88-61: Published: Apr 25, 1988. Publicly Released: Apr 25, 1988.
In response to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) Special Enforcement Program (SEP), which IRS uses to investigate tax law violations and potential taxable income related to illegal activities, to identify: (1) the law enforcement results and tax revenues generated from program operations; and (2) management improvements that could enhance program operations...
Comprehensive Review of Civil Penalties Needed
T-GGD-88-24: Published: Mar 31, 1988. Publicly Released: Mar 31, 1988.
GAO discussed the Internal Revenue Code's (IRC) civil penalty provisions and their enforcement. GAO noted that: (1) IRC contains nearly 150 civil penalties; and (2) the Internal Revenue Service (IRS) assessed almost 27 million penalties totalling over $14 billion in fiscal year 1987. GAO also noted that IRS plans to study its penalty provisions structure through a methodology which: (1) draws heav...
Federal Efforts To Define and Combat the Tax Haven Problem
121055: Apr 12, 1983
GAO discussed Federal efforts to define and combat the tax haven problem. Tax havens generally are defined by the tax community as countries which impose a low or zero rate of tax on all or certain categories of income and which do not impose currency control on nonresidents. GAO focused primarily on IRS efforts to detect and deter tax law abuses relating to tax havens. The Federal Government is c...
Senate Bill 2198, Taxpayer Compliance Improvement Act of 1982
117850: Mar 22, 1982
GAO discussed the problem of the income tax compliance gap and the need for Senate Bill 2198, the Taxpayer Compliance Improvement Act of 1982. This bill seeks to reduce the shortfall in Federal tax revenues by focusing on noncompliance attributable to some types of unreported income, the most serious IRS compliance problem. IRS must strive to achieve the highest possible degree of voluntary compli...
The Adequacy of IRS' Resources
117810: Mar 17, 1982
GAO discussed the adequacy of the Internal Revenue Service's (IRS) resources for fiscal year 1983. IRS needs additional resources to effectively administer the tax system and collect revenues required to defend and operate the Nation. GAO believes that administrative and legislative actions can be taken which would allow IRS to make more efficient and effective use of its existing resources. Howev...
IRS Collection Activities in the Area of Organized Crime
GGD-81-74: Published: May 6, 1981. Publicly Released: May 13, 1981.
GAO was requested to provide information concerning the Internal Revenue Services's (IRS) efforts to collect monies owed IRS by organized crime figures.GAO found that collection activity is considered a civil action and cannot begin until a case is referred by the Criminal Investigation Division (CID) to the Collection Division of IRS. However, CID will not close a case and refer it until all judi...
Improved Planning for Developing and Selecting IRS Criminal Tax Cases Can Strengthen Enforcement of Federal Tax Laws
GGD-80-9: Published: Nov 6, 1979. Publicly Released: Nov 21, 1979.
The Internal Revenue Service (IRS) must use its agents as efficiently as possible to carry out a balanced effective enforcement program. It tries to balance cases among all types of violations in many income tax brackets, occupations, and geographical locations. This report discussed the need for better planning to enhance the productivity of criminal case development and selection activities.The...