Tax nonpayment (101 - 110 of 183 items)
GGD-93-13R: Published: Mar 3, 1993. Publicly Released: Apr 5, 1993.
Pursuant to a congressional request, GAO provided information on tax-exempt organizations' reporting of lobbying expenses on tax returns. GAO found that: (1) there were various types of tax-exempt organizations that filed tax returns claiming lobbying expenses; (2) most tax-exempt organizations except churches, integrated auxiliaries of churches, and conventions or associations of churches were re...
Tax Policy and Administration: 1992 Annual Report on GAO's Tax-Related Work
GGD-93-68: Published: Mar 31, 1993. Publicly Released: Mar 31, 1993.
Pursuant to a legislative requirement, GAO provided information on tax policy and administration during fiscal year (FY) 1992, including: (1) actions federal agencies took in response to its recommendations as of December 31, 1992; (2) recommendations made to Congress before and during FY 1992 that remain open; and (3) assignments for which GAO received authorized access to tax information.GAO not...
Tax Administration: Information Returns Can Improve Reporting of Forgiven Debts
GGD-93-42: Published: Feb 17, 1993. Publicly Released: Mar 19, 1993.
Pursuant to a congressional request, GAO reviewed whether the Internal Revenue Service (IRS) should require lenders to report taxpayers' forgiven debts, focusing on the potential effects on voluntary compliance if the Federal Deposit Insurance Corporation (FDIC) and the Resolution Trust Corporation (RTC) were required to report forgiven debt information to IRS.GAO found that: (1) in 1986, 1 percen...
Tax Administration: Overstated Real Estate Tax Deductions Need To Be Reduced
GGD-93-43: Published: Jan 19, 1993. Publicly Released: Feb 22, 1993.
Pursuant to a congressional request, GAO reviewed federal real estate tax deductions in Montgomery County, Maryland, and New Jersey and Minnesota, focusing on the: (1) extent to which taxpayers overstated their federal real estate tax deductions and related tax losses; and (2) reasons for overstated deductions.GAO found that: (1) taxpayers overstated their real estate tax deductions by about $1.5...
Internal Revenue Service Issues
OCG-93-24TR: Published: Dec 1, 1992. Publicly Released: Dec 1, 1992.
Pursuant to a congressional request, GAO reviewed major policy, management, and program issues at the Internal Revenue Service (IRS), focusing on: (1) tax system administration; (2) computer system modernization; (3) human resources; (4) the IRS strategic business process; (5) tax gap reduction; (6) financial management; (7) criminal investigation resources management; and (8) calls for a consumpt...
High Risk Series: Internal Revenue Service Receivables
HR-93-13: Published: Dec 1, 1992. Publicly Released: Dec 1, 1992.
GAO reviewed the Internal Revenue Service's (IRS) ability to collect the tax debts owed to the federal government, focusing on what IRS needs to do to increase collections.GAO found that: (1) IRS estimates that it will never collect 75 percent of the tax debt, since tax records are inaccurate, it cannot locate delinquent taxpayers, and deliquent taxpayers are unable to pay; (2) for fiscal year 199...
Tax Administration: IRS' Management of Seized Assets
T-GGD-92-65: Published: Sep 24, 1992. Publicly Released: Sep 24, 1992.
GAO reviewed the Internal Revenue Service's (IRS) management of seized assets. GAO noted that: (1) IRS has inadequate internal controls over seized assets; (2) IRS relies primarily on staff integrity to protect and process seized property, and few instances of staff thefts have been reported; (3) IRS administrative asset management procedural problems include untimely reporting, lack of property d...
Tax Administration: Federal Agencies Should Report Service Payments Made to Corporations
GGD-92-130: Published: Sep 22, 1992. Publicly Released: Sep 22, 1992.
GAO identified actions that the Office of Management and Budget (OMB) and other federal agencies could take to improve corporate tax compliance.GAO found that: (1) Internal Revenue Service (IRS) random audits of 19,000 small corporations showed a 20-percent decrease in small corporate tax compliance between 1980 and 1987, and that small corporations had paid only 61 percent of their 1987 federal i...
Tax Administration: Approaches for Improving Independent Contractor Compliance
GGD-92-108: Published: Jul 23, 1992. Publicly Released: Jul 23, 1992.
Pursuant to a congressional request, GAO reviewed the tax administration effects of the Internal Revenue Service's (IRS) Employment Tax Examination Program, focusing on examining small business compliance using the common-law rules for classifying workers as either employees or independent contractors.GAO found that: (1) common-law rules for differentiating an employee from an independent contract...
Tax Administration: Improving Independent Contractor Compliance
T-GGD-92-63: Published: Jul 23, 1992. Publicly Released: Jul 23, 1992.
GAO discussed its report on improving independent contractor tax compliance, focusing on the Internal Revenue Service's (IRS) Employment Tax Examination Program (ETEP). GAO noted that: (1) the classification rules for determining if a worker is an employee or an independent contractor need to be clarified; (2) since fiscal year 1989, IRS has found that 90 percent of the businesses audited under ET...