Tax nonpayment (91 - 100 of 183 items)
Tax Policy and Administration: 1993 Annual Report on GAO Tax-Related Work
GGD-94-82: Published: Mar 31, 1994. Publicly Released: Mar 31, 1994.
Pursuant to a legislative requirement, GAO summarized its work on tax policy and administration during fiscal year (FY) 1993, including: (1) actions federal agencies took in response to its recommendations as of December 31, 1993; (2) recommendations made to Congress before and during FY 1993 that remain open; and (3) assignments for which GAO received authorized access to tax information.GAO note...
Tax Administration: State Tax Administrators' Views on Delinquent Tax Collection Methods
GGD-94-59FS: Published: Feb 2, 1994. Publicly Released: Feb 2, 1994.
Pursuant to a congressional request, GAO provided information on the options available to the Internal Revenue Service (IRS) to enhance its collection of delinquent federal taxes by examining how 43 states collect delinquent state taxes.GAO found that: (1) many states have made changes to their delinquent tax collection procedures to increase collections and program efficiency; (2) state tax colle...
FmHA Forgiven Debts
GGD-94-25R: Published: Nov 10, 1993. Publicly Released: Nov 10, 1993.
Pursuant to a congressional request, GAO reviewed information on loans that have been forgiven by the Farmers Home Administration (FmHA) and other government agencies, focusing on: (1) the tax implications of debt forgiveness; (2) whether forgiven debts are taxable; and (3) the implications of taxing such debts. GAO found that: (1) taxpayers are required to report their forgiven debts as income; (...
Tax Administration: IRS Can Do More to Collect Taxes Labelled 'Currently Not Collectible'
GGD-94-2: Published: Oct 8, 1993. Publicly Released: Nov 9, 1993.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) currently-not-collectible (CNC) accounts, focusing on whether IRS: (1) classification of certain CNC accounts is appropriate; and (2) efforts to monitor these accounts for future collection are adequate.GAO found that: (1) IRS is losing the potential to collect millions of dollars in delinquent taxes because of...
Tax Administration: Improving Compliance With Real Estate Tax Deductions
T-GGD-93-46: Published: Sep 21, 1993. Publicly Released: Sep 21, 1993.
GAO discussed the need to improve taxpayer compliance with real estate tax deduction law, focusing on: (1) nondeductible payments such as user fees; (2) the confusion over what is and is not deductible; and (3) the simplification of tax documents and redirection of enforcement efforts by the Internal Revenue Service (IRS). GAO noted that: (1) taxpayers overstated their real estate tax deductions b...
International Taxation: Taxes of Foreign- and U.S.-Controlled Corporations
GGD-93-112FS: Published: Jun 11, 1993. Publicly Released: Jul 12, 1993.
Pursuant to a congressional request, GAO provided information on how many taxpaying corporations in various asset categories paid a minimal amount of income tax in 1989.GAO found that: (1) 40 percent of the large corporations conducting business in the United States paid no income taxes or paid income taxes of less than $100,000; (2) 30 percent of large foreign-controlled corporations with assets...
Tax Administration: Improved Staffing of IRS' Collection Function Would Increase Productivity
GGD-93-97: Published: May 5, 1993. Publicly Released: Jun 8, 1993.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) collection of its accounts receivables, focusing on: (1) the growth of IRS delinquent accounts and return workload; (2) whether IRS staffing levels meet workload requirements; and (3) the deployment of IRS collection staff.GAO found that: (1) although the IRS delinquent taxpayer workload has continued to expand,...
Tax Administration: Recurring Tax Issues Tracked By IRS' Office of Appeals
GGD-93-101: Published: May 4, 1993. Publicly Released: May 4, 1993.
Pursuant to a congressional request, GAO examined tax issues that the Internal Revenue Service (IRS) must address year after year, focusing on the most prevalent issues appealed by taxpayers.GAO found that: (1) 14 tax code sections accounted for almost one-half of the appealed issues as of September 30, 1992 and about 57 percent of the $99 billion in disputed income adjustments, which was consiste...
Tax Policy: Value-Added Tax: Administrative Costs Vary With Complexity and Number of Businesses
GGD-93-78: Published: May 3, 1993. Publicly Released: May 3, 1993.
GAO provided information on the cost of administering value-added taxes (VAT), focusing on: (1) the processes and structure for administering VAT; (2) costs of administering basic VAT in the United States; (3) how alternative designs affect administrative costs; and (4) the necessary transition to implement VAT.GAO found that: (1) single-rate, broad-based VAT would promote economic neutrality amon...
Tax Administration: IRS' Budget Request for Fiscal Year 1994
T-GGD-93-23: Published: Apr 28, 1993. Publicly Released: Apr 28, 1993.
GAO discussed the Internal Revenue Service's (IRS) fiscal year (FY) 1994 budget request. GAO noted that: (1) IRS requested $7.4 billion and 116,060 full-time equivalents (FTE) for FY 1994, an increase of $284 million and 792 FTE over FY 1993; (2) the $82.8-million budget request for synchronized systems deployment is inappropriate, since IRS may not be able to complete the four systems involved; (...