Tax nonpayment (51 - 60 of 183 items)
Tax Administration: More Criteria Needed on IRS' Use of Financial Status Audit Techniques
GGD-98-38: Published: Dec 30, 1997. Publicly Released: Dec 30, 1997.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) use of financial status audit techniques to: (1) estimate how frequently IRS used financial status audit techniques in audits closed in tax years prior to the 1994 initiative (1992 and 1993) and in tax years following the 1994 initiative (1995 and 1996); (2) consider how IRS' need to contact taxpayers for additi...
Tax Administration: IRS' Efforts to Place More Emphasis on Criminal Tax Investigations
GGD-98-16: Published: Nov 6, 1997. Publicly Released: Nov 6, 1997.
GAO reported on the actions the Internal Revenue Service's (IRS) Criminal Investigation Division (CID) has taken since the early 1990s to increase the time spent on tax investigations versus nontax investigations, focusing on: (1) investigations initiated by CID; and (2) referrals to U.S. Attorneys for prosecution and court sentences based on these investigations, for fiscal year (FY) 1990 through...
Tax Administration: Taxpayer Rights and Burdens During Audits of Their Tax Returns
T-GGD-97-186: Published: Sep 26, 1997. Publicly Released: Sep 26, 1997.
GAO discussed the rights of taxpayers and their treatment during audits of their tax returns by the Internal Revenue Service (IRS).GAO noted that: (1) IRS has limited data on both the treatment of taxpayers and the burdens imposed on them during audits; (2) IRS recently created a system to track taxpayers' complaints about improper treatment but IRS does not solicit input on all improper treatment...
Tax Administration: IRS' Use of Enforcement Authorities to Collect Delinquent Taxes
T-GGD-97-155: Published: Sep 23, 1997. Publicly Released: Sep 23, 1997.
GAO discussed: (1) the availability of information on the Internal Revenue Service's (IRS) use of its enforcement authorities to collect delinquent taxes; and (2) whether information existed that could be used to determine whether collection enforcement authorities were properly used.GAO found that: (1) while IRS has some limited data about its use, and misuse, of collection enforcement authoritie...
Tax Policy and Administration Issue Area: Active Assignments
AA-97-7(3): Published: Sep 1, 1997. Publicly Released: Sep 1, 1997.
GAO provided information on its active assignments in the Tax Policy and Administration Issue Area as of August 29, 1997...
Tax Policy and Administration: 1996 Annual Report on GAO's Tax-Related Work
GGD-97-122: Published: Jul 1, 1997. Publicly Released: Jul 1, 1997.
GAO summarized the studies it issued during fiscal year 1996 to Congress and the Internal Revenue Service (IRS) and the statements it made before Congress and the National Commission on Restructuring the Internal Revenue Service.GAO noted that it published 50 reports in 6 broad areas: (1) IRS management and budget; (2) individual and business tax issues; (3) customer service; (4) submission proces...
Tax Administration: Factors Affecting Results from Audits of Large Corporations
GGD-97-62: Published: Apr 17, 1997. Publicly Released: Apr 17, 1997.
GAO reviewed the Internal Revenue Service's (IRS) program to audit the tax returns of about 45,000 large corporations that are not in the Coordinated Examination Program (CEP), focusing on factors that contributed to the assessment rate and audit results.GAO noted that: (1) IRS invested 25 percent more hours in audits of large corporations during 1994 than it did in 1988, yet it recommended 23 per...
Tax Policy: Information on the Joint and Several Liability Standard
GGD-97-34: Published: Mar 12, 1997. Publicly Released: Mar 12, 1997.
Pursuant to a legislative requirement, GAO reported on several issues related to the joint and several liability standard that applies to jointly filed federal income tax returns, focusing on: (1) the potential universe of taxpayers that may be eligible for innocent spouse relief; (2) the Internal Revenue Service's (IRS) practices and procedures for handling requests for innocent spouse relief; (3...
Taxpayer Compliance: Analyzing the Nature of the Income Tax Gap
T-GGD-97-35: Published: Jan 9, 1997. Publicly Released: Jan 9, 1997.
GAO discussed the income tax gap, the difference between income taxes owed and those voluntarily paid. GAO noted that: (1) the Internal Revenue Service's (IRS) data suggest that U.S. taxpayers voluntarily pay about 83 percent of the income taxes they owe and ultimately pay about 87 percent after IRS enforcement programs; (2) this compliance level, in combination with economic growth, translates in...
Tax Administration: Tax Compliance of Nonwage Earners
GGD-96-165: Published: Aug 28, 1996. Publicly Released: Sep 30, 1996.
Pursuant to a congressional request, GAO reviewed tax administration issues related to the growth of nonwage income, focusing on the: (1) primary sources of such income; (2) impact of nonwage income tax delinquencies on the Internal Revenue Service's (IRS) accounts receivable; and (3) potential options for improving the timely payment of taxes on nonwage income.GAO found that: (1) from 1970 to 199...