Delinquent taxes (11 - 20 of 55 items)
Tax Administration: IRS's Efforts to Improve Compliance With Employment Tax Requirements Should Be Evaluated
GAO-02-92: Published: Jan 15, 2002. Publicly Released: Feb 19, 2002.
Employers are required to withhold amounts from their employees' salary to cover individual federal income tax, Social Security, and Medicare taxes; match the amounts for Social Security and Medicare taxes; and deposit these amounts with the U.S. Treasury. In fiscal year 2000, the Internal Revenue Service (IRS) collected $1.3 trillion in this manner. Most employers withhold and deposit these taxes...
Internal Revenue Service: Unpaid Taxes of Federal Workers and Annuitants
GAO-01-195: Published: Jun 14, 2001. Publicly Released: Jun 14, 2001.
Voluntary compliance with tax laws, the foundation of the U.S. tax system, could be undermined if the public perceives that federal workers and former federal workers successfully evade their tax obligations. Internal Revenue Service (IRS) records indicate that federal workers and annuitants, and IRS workers in particular, appear to be more compliant in meeting their tax responsibilities than the...
IRS Seizures: Needed for Compliance but Processes for Protecting Taxpayer Rights Have Some Weaknesses
GGD-00-4: Published: Nov 29, 1999. Publicly Released: Jan 3, 2000.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) use of seizure authority, focusing on whether: (1) IRS targeted the most noncompliant taxpayers; (2) IRS brought affected taxpayers into compliance; (3) IRS exercised appropriate discretion in conducting seizures; and (4) IRS' implementation of the IRS Restructuring and Reform Act of 1998 would address any weakn...
Tax Administration: Few State and Local Governments Publicly Disclose Delinquent Taxpayers
GGD-99-165: Published: Aug 24, 1999. Publicly Released: Aug 24, 1999.
Pursuant to a congressional request, GAO provided information on state and local public tax disclosure programs, focusing on: (1) which state and local governments are operating programs to publicly disclose the names of taxpayers that are delinquent in paying the income taxes they owe or do not file income tax returns; (2) the differences, if any, among these programs; and (3) state and local rev...
Payroll Taxes: Billions in Delinquent Taxes and Penalties Due But Unlikely to Be Collected
T-AIMD/GGD-99-256: Published: Aug 2, 1999. Publicly Released: Aug 2, 1999.
Pursuant to a legislative requirement, GAO discussed the results of its work on payroll taxes owed to the federal government and the associated trust fund recovery penalties (TFRP) assessed against individuals responsible for the nonpayment of these taxes.GAO noted that: (1) at September 30, 1998, $49 billion in cumulative unpaid payroll taxes were owed by nearly 2 million businesses, and $15 bill...
Unpaid Payroll Taxes: Billions in Delinquent Taxes and Penalty Assessments Are Owed
AIMD/GGD-99-211: Published: Aug 2, 1999. Publicly Released: Aug 2, 1999.
Pursuant to a congressional request, GAO provided information on payroll taxes owed to the federal government and the associated trust fund recovery penalties assessed individuals responsible for the nonpayment of these taxes, focusing on the: (1) extent to which payroll taxes are not remitted to the federal government; (2) magnitude of the trust fund recovery penalties assessed against individual...
Tax Administration: Billions in Self-Employment Taxes Are Owed
GGD-99-18: Published: Feb 19, 1999. Publicly Released: Mar 23, 1999.
Pursuant to a congressional request, GAO provided information on: (1) the number and characteristics of self-employed taxpayers who receive social security credit for self-employment earnings when they are delinquent in paying the self-employment taxes on those earnings; (2) why self-employed taxpayers who have not paid their self-employment taxes are allowed to receive social security credit; and...
Internal Revenue Service: Composition and Collectibility of Unpaid Assessments
AIMD-99-12: Published: Oct 29, 1998. Publicly Released: Nov 30, 1998.
Pursuant to a congressional request, GAO provided information on the composition and collectibility of the Internal Revenue Service's (IRS) September 30, 1997, balance of unpaid assessments.GAO noted that: (1) most of IRS' $214 billion in unpaid assessments as of September 30, 1997, are not taxes receivable and are not collectible; (2) of this balance, $76 billion, or 36 percent, consists of write...
Tax Policy and Administration Issue Area: Active Assignments
AA-98-7(3): Published: Aug 1, 1998. Publicly Released: Aug 1, 1998.
GAO provided information on its active assignments in the Tax Policy and Administration issue area as of August 17, 1998...