Delinquent taxes (51 - 55 of 55 items)
What IRS Can Do To Collect More Delinquent Taxes
GGD-82-4: Published: Nov 5, 1981. Publicly Released: Nov 5, 1981.
GAO reviewed and evaluated the Internal Revenue Service's (IRS) policies, procedures, and practices for collecting delinquent taxes and evaluating its collection activities to determine IRS effectiveness in collecting delinquent taxes from taxpayers who claim that they cannot immediately pay their taxes in full. IRS districts and their respective regions and service centers were selected for revie...
Fictitious Tax Deposit Claims Plague IRS
GGD-81-45: Published: Apr 28, 1981. Publicly Released: Apr 28, 1981.
As a result of the current interest in cash management and the timely collection of tax revenues, GAO undertook a review of the procedures used by the Internal Revenue Service (IRS) to collect withheld taxes from employers who do not deposit the taxes, yet claim on their tax return that they made the deposits.In its review, GAO found that withheld income and social security taxes accounted for $29...
IRS Efforts To Detect and Pursue Corporate Nonfilers
GGD-80-34: Published: Feb 11, 1980. Publicly Released: Feb 11, 1980.
As a follow-on to a review of efforts by the Internal Revenue Service (IRS) to identify individual nonfilers, GAO evaluated the IRS corporate nonfilers program at three IRS district offices.Generally, the weaknesses found in IRS investigative policies and procedures for securing delinquent corporate income tax returns are similar to those discussed in the earlier report on individual nonfilers. Ho...
IRS Can Improve Its Programs To Collect Taxes Withheld by Employers
GGD-78-14: Published: Feb 21, 1978. Publicly Released: Feb 21, 1978.
In fiscal year (FY) 1976, employment trust fund taxes (income tax withheld and social security tax) accounted for $191 billion of federal gross receipts; these trust fund taxes accounted for 63 percent of federal gross receipts over the past 3 years. Collection of these tax funds is the foremost delinquency problem facing the Internal Revenue Service (IRS). During FY 1976, IRS initiated collection...