Tax nonpayment (21 - 30 of 183 items)
Tax Compliance: Better Compliance Data and Long-term Goals Would Support a More Strategic IRS Approach to Reducing the Tax Gap
GAO-05-753: Published: Jul 18, 2005. Publicly Released: Aug 17, 2005.
According to the Internal Revenue Service (IRS), a gap arises each year between what taxpayers pay accurately and on time in taxes and what they should pay under the law. The tax gap is composed of underreporting of tax liabilities on tax returns, underpaying of taxes due from filed returns, and nonfiling of required tax returns altogether or on time. GAO was asked to provide information on (1) th...
Opportunities to Improve Timeliness of IRS Lien Releases
GAO-05-26R: Published: Jan 10, 2005. Publicly Released: Jan 10, 2005.
Among the Internal Revenue Service's (IRS) many tools to collect outstanding taxes is its ability to use the property of a taxpayer as security for an outstanding tax debt. IRS exercises this power when it files a federal tax lien against the property of a taxpayer. As part of its tax collection activities, IRS reported filing more than 548,000 tax liens against taxpayer property in fiscal year 20...
Tax Administration: Impact of Compliance and Collection Program Declines on Taxpayers
GAO-02-674: Published: May 22, 2002. Publicly Released: Jun 24, 2002.
For several years, Congress and others have been concerned about declines in the Internal Revenue Service's (IRS) compliance and collection programs. Taxpayers' willingness to voluntarily comply with the tax laws depends in part on their confidence that their friends, neighbors, and business competitors are paying their share of taxes. GAO found large and pervasive declines in five of the six comp...
Tax Administration: IRS's Efforts to Improve Compliance With Employment Tax Requirements Should Be Evaluated
GAO-02-92: Published: Jan 15, 2002. Publicly Released: Feb 19, 2002.
Employers are required to withhold amounts from their employees' salary to cover individual federal income tax, Social Security, and Medicare taxes; match the amounts for Social Security and Medicare taxes; and deposit these amounts with the U.S. Treasury. In fiscal year 2000, the Internal Revenue Service (IRS) collected $1.3 trillion in this manner. Most employers withhold and deposit these taxes...
Internal Revenue Service: Unpaid Taxes of Federal Workers and Annuitants
GAO-01-195: Published: Jun 14, 2001. Publicly Released: Jun 14, 2001.
Voluntary compliance with tax laws, the foundation of the U.S. tax system, could be undermined if the public perceives that federal workers and former federal workers successfully evade their tax obligations. Internal Revenue Service (IRS) records indicate that federal workers and annuitants, and IRS workers in particular, appear to be more compliant in meeting their tax responsibilities than the...
Tax Administration: IRS' Low-Dollar Notices Sent to Individual Taxpayers
GGD-00-84: Published: Apr 14, 2000. Publicly Released: Apr 14, 2000.
Pursuant to a congressional request, GAO provided information on the Internal Revenue Service's (IRS) computer-generated low-dollar notices, focusing on notices involving: (1) amounts due of less than $5; and (2) refunds of less than $1.GAO noted that: (1) of the over 31 million computer-generated notices IRS sent to individual taxpayers in 1999, about 1.5 million were low-dollar notices; (2) 82 p...
Tax Administration: Multiple Collection Notices Sent to Individual Taxpayers
GGD-00-55: Published: Apr 14, 2000. Publicly Released: Apr 14, 2000.
Pursuant to a congressional request, GAO provided information on the Internal Revenue Service's (IRS) multiple collection notices, focusing on: (1) how many individual taxpayers were sent multiple notices to collect the same tax assessment, particularly after IRS received full payment of the assessment; and (2) IRS' reasons for sending collection notices after receiving full payment.GAO noted that...
Internal Revenue Service: Preparing Substitute for Returns for Individuals
GGD-00-60R: Published: Feb 17, 2000. Publicly Released: Mar 3, 2000.
Pursuant to a congressional request, GAO provided information on the Substitute for Return (SFR) program at the Internal Revenue Service (IRS).GAO noted that: (1) IRS prepares a substitute for return for certain individuals classified as potential nonfilers for whom: (a) it has what it considers to be adequate information about income; and (b) the estimated tax liability is at or above a certain l...
IRS Seizures: Needed for Compliance but Processes for Protecting Taxpayer Rights Have Some Weaknesses
GGD-00-4: Published: Nov 29, 1999. Publicly Released: Jan 3, 2000.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) use of seizure authority, focusing on whether: (1) IRS targeted the most noncompliant taxpayers; (2) IRS brought affected taxpayers into compliance; (3) IRS exercised appropriate discretion in conducting seizures; and (4) IRS' implementation of the IRS Restructuring and Reform Act of 1998 would address any weakn...
Tax Administration: Few State and Local Governments Publicly Disclose Delinquent Taxpayers
GGD-99-165: Published: Aug 24, 1999. Publicly Released: Aug 24, 1999.
Pursuant to a congressional request, GAO provided information on state and local public tax disclosure programs, focusing on: (1) which state and local governments are operating programs to publicly disclose the names of taxpayers that are delinquent in paying the income taxes they owe or do not file income tax returns; (2) the differences, if any, among these programs; and (3) state and local rev...