Tax nonpayment (111 - 120 of 183 items)
Tax Administration: Money Laundering Forms Could Be Used to Detect Nonfilers
T-GGD-92-56: Published: Jun 23, 1992. Publicly Released: Jun 23, 1992.
GAO discussed the Internal Revenue Service's (IRS) efforts to use large cash payment reports (Form 8300) in its enforcement programs to identify persons that have not filed tax returns or reported all of their income. GAO noted that: (1) over one-third of the forms filed either had no tax identification number or an incorrect number; (2) IRS is developing an automated method to allow businesses to...
Tax Administration: Status of Efforts to Curb Motor Fuel Tax Evasion
GGD-92-67: Published: May 12, 1992. Publicly Released: Jun 11, 1992.
Pursuant to a congressional request, GAO reviewed federal motor fuel excise tax compliance and administration, focusing on: (1) the lack of information to determine the petroleum industry's motor fuel excise tax compliance; (2) the effect of recent legislation on compliance; (3) the effectiveness of Internal Revenue Service (IRS) programs in promoting compliance; and (4) state initiatives that cou...
Tax Administration: An Update on IRS' Progress on Accounts Receivable and Strategic Management
T-GGD-92-26: Published: Apr 2, 1992. Publicly Released: Apr 2, 1992.
GAO commented on the Internal Revenue Service's (IRS) progress toward: (1) slowing the growth and increasing the collections of accounts receivable; and (2) implementing a strategic management process which relies on meaningful performance measures. GAO noted that: (1) IRS continues to struggle to stem the growth of accounts receivable and increase collections of delinquent accounts; (2) in fiscal...
Tax Administration: IRS' System Used in Prioritizing Taxpayer Delinquencies Can Be Improved
GGD-92-6: Published: Mar 26, 1992. Publicly Released: Mar 26, 1992.
Pursuant to a congressional request, GAO examined the Internal Revenue Service's (IRS) evaluation of and planned revisions to its Resources and Workload Management System (RWMS) formulas for assigning scores to tax delinquencies to determine probable collections.GAO found that IRS: (1) uses 30 formulas to compute RWMS scores, but the formulas are primarily based on the outcomes and characteristics...
Tax Administration: Opportunities to Increase Revenue Before Expiration of the Statutory Collection Period
GGD-91-89: Published: Sep 30, 1991. Publicly Released: Sep 30, 1991.
Pursuant to a congressional request, GAO provided information on Internal Revenue Service (IRS) accounts receivable that are written off because the collection statute of limitations has expired, focusing on: (1) the amount of the accounts receivable that has been or possibly will be written off; (2) the potential impact of the November 1990 extension of the collection statute of limitations; and...
Tax Administration: Efforts to Prevent, Identify, and Collect Employment Tax Delinquencies
GGD-91-94: Published: Aug 28, 1991. Publicly Released: Aug 28, 1991.
Pursuant to a congressional request, GAO reviewed Internal Revenue Service (IRS) efforts to prevent, identify, and collect employment tax delinquencies, focusing on whether problems exist in the overall IRS strategy for addressing employment tax delinquencies.GAO found that: (1) IRS did not have a centralized effort for preventing, identifying, or collecting delinquent employment taxes; (2) IRS co...
Tax Administration: Negligence and Substantial Understatement Penalties Poorly Administered
GGD-91-91: Published: Jul 3, 1991. Publicly Released: Jul 3, 1991.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) administration of the negligence and substantial understatement penalties, focusing on whether IRS: (1) correctly assessed such penalties when warranted; and (2) adequately explained to taxpayers the reasons for assessing those penalties.GAO found that: (1) one-third of the cases reviewed included erroneous pena...
Collecting Back Taxes: IRS Phone Operations Must Do Better
IMTEC-91-39: Published: Jun 18, 1991. Publicly Released: Jun 27, 1991.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) Automated Collection System (ACS), focusing on ACS call sites' effectiveness in calling and providing assistance to persons who owed taxes.GAO found that: (1) during fiscal year (FY) 1990, the call sites collected about $2.6 billion in back taxes and assessed another $1.6 billion to be collected later; (2) altho...
Tax Policy: Refund Offset Program Benefits Appear to Exceed Costs
GGD-91-64: Published: May 14, 1991. Publicly Released: May 14, 1991.
Pursuant to a congressional request, GAO: (1) evaluated the effects of the Internal Revenue Service's (IRS) Refund Offset Program on the filing behavior of guaranteed student loan defaulters; and (2) compared the program's estimated benefits resulting from increased debt collections with the program's estimated costs.GAO found that: (1) offsetting refunds for the nonpayment of student loan debts i...
IRS' Efforts to Ensure Corporate Tax Compliance
T-GGD-91-21: Published: Apr 17, 1991. Publicly Released: Apr 17, 1991.
GAO discussed the Internal Revenue Service's (IRS) Coordinated Examination Program (CEP) to audit large corporations. GAO noted that: (1) between 1982 and 1992, the corporate tax gap will have grown over 3 times faster than the individual tax gap; (2) small corporations voluntarily paid 61 percent of the tax they owed in 1987, compared to 82 percent in 1980; (3) reasons for the decline in complian...