Tax nonpayment (61 - 70 of 183 items)
IRS Tax Collection Reengineering
GGD-96-161R: Published: Sep 24, 1996. Publicly Released: Sep 24, 1996.
Pursuant to a congressional request, GAO provided information on the Internal Revenue Service's (IRS) efforts to reengineer its delinquent tax collection process and its enforcement action program. GAO noted that: (1) in November 1995, IRS decided to suspend its reengineering efforts due to fiscal year 1996 budgetary constraints; (2) an independent consultant's report identified several reasons wh...
Tax Administration: Issues in Classifying Workers as Employees or Independent Contractors
T-GGD-96-130: Published: Jun 20, 1996. Publicly Released: Jun 20, 1996.
GAO discussed the classification of workers as employees or independent contractors for federal tax purposes. GAO noted that: (1) the Internal Revenue Service (IRS) has adopted 20 common law rules to help employers classify workers; (2) the rules require employers to withhold and deposit income and social security taxes, and pay the unemployment and social security taxes for workers determined to...
Tax Administration: Audit Trends and Results for Individual Taxpayers
GGD-96-91: Published: Apr 26, 1996. Publicly Released: May 22, 1996.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) audits of individual taxpayers, focusing on: (1) IRS audit rates for individual returns; and (2) the overall results of IRS most recent audits of individual returns.GAO found that: (1) while the audit rate for individuals decreased between fiscal years (FY) 1988 and 1993 from 1.57 percent to .92 percent, it incr...
Internal Revenue Service: Results of Nonfiler Strategy and Opportunities to Improve Future Efforts
GGD-96-72: Published: May 13, 1996. Publicly Released: May 13, 1996.
GAO reviewed the results of the Internal Revenue Service's (IRS) Nonfiler Strategy and opportunities to improve any similar future efforts.GAO found that: (1) IRS actions to achieve its Nonfiler Strategy's goals included deploying examination staff to work on nonfiler cases, increasing other IRS functions' emphasis on nonfiler activities, eliminating old cases from inventory, establishing cooperat...
Tax Administration: Alternative Strategies to Obtain Compliance Data
GGD-96-89: Published: Apr 26, 1996. Publicly Released: Apr 26, 1996.
GAO assessed the potential effects on the Internal Revenue Service's (IRS) compliance programs of postponing the 1994 Taxpayer Compliance Measurement Program (TCMP) survey and identified some potential short- and long-term TCMP alternatives.GAO found that: (1) IRS postponed the 1994 TCMP because of criticisms and budget constraints; (2) IRS does not know how it will obtain the taxpayer compliance...
Tax Administration: IRS Tax Debt Collection Practices
T-GGD-96-112: Published: Apr 25, 1996. Publicly Released: Apr 25, 1996.
GAO discussed the Internal Revenue Service's (IRS) tax debt collection practices. GAO noted that: (1) each year, billions of dollars in taxes remain unpaid; (2) impediments to improving tax debt collection include the lack of accurate and reliable accounts receivable data and effective collection tools and programs, a backlogged receivables inventory, outdated collection processes, and antiquated...
Tax Policy and Administration Issue Area: Active Assignments
AA-96-7(2): Published: Apr 6, 1996. Publicly Released: Apr 6, 1996.
GAO provided information on its active assignments in the Tax Policy and Administration issue area as of April 6, 1996...
Tax System: Issues in Tax Compliance Burden
T-GGD-96-100: Published: Apr 3, 1996. Publicly Released: Apr 3, 1996.
GAO discussed business and individual taxpayers' federal tax compliance burden. GAO noted that: (1) the compliance burden is due to the tax code's complexity, ambiguous language, and frequent changes; (2) many businesses are uncertain about what they must do to comply with the code; (3) recordkeeping, time-consuming calculations, the interplay of state and local tax requirements, and Internal Reve...
Tax Administration: IRS Can Improve Information Reporting for Original Issue Discount Bonds
GGD-96-70: Published: Mar 15, 1996. Publicly Released: Mar 15, 1996.
GAO provided information on the Internal Revenue Service's (IRS) efforts to ensure that taxpayers report investment income earned from bonds sold at original issue discount (OID), focusing on the completeness and use of IRS Publication 1212.GAO found that: (1) IRS asserts that OID bond issuers can rely on Publication 1212 to identify all publicly offered OID bonds and compute OID income, but Publi...
Tax Policy and Administration: 1995 Annual Report on GAO's Tax-Related Work
GGD-96-61: Published: Mar 8, 1996. Publicly Released: Mar 8, 1996.
Pursuant to a legislative requirement, GAO summarized its work on tax policy and administration during fiscal year (FY) 1995, including: (1) actions federal agencies took in response to its recommendations as of December 31, 1995; (2) recommendations made to Congress before and during FY 1995 that remain open; and (3) assignments for which it received authorized access to tax information.GAO noted...