Tax administration (71 - 80 of 110 items)
Tax Administration: Overstated Real Estate Tax Deductions Need To Be Reduced
GGD-93-43: Published: Jan 19, 1993. Publicly Released: Feb 22, 1993.
Pursuant to a congressional request, GAO reviewed federal real estate tax deductions in Montgomery County, Maryland, and New Jersey and Minnesota, focusing on the: (1) extent to which taxpayers overstated their federal real estate tax deductions and related tax losses; and (2) reasons for overstated deductions.GAO found that: (1) taxpayers overstated their real estate tax deductions by about $1.5...
Internal Revenue Service Issues
OCG-93-24TR: Published: Dec 1, 1992. Publicly Released: Dec 1, 1992.
Pursuant to a congressional request, GAO reviewed major policy, management, and program issues at the Internal Revenue Service (IRS), focusing on: (1) tax system administration; (2) computer system modernization; (3) human resources; (4) the IRS strategic business process; (5) tax gap reduction; (6) financial management; (7) criminal investigation resources management; and (8) calls for a consumpt...
Tax Administration: IRS' Management of Seized Assets
T-GGD-92-65: Published: Sep 24, 1992. Publicly Released: Sep 24, 1992.
GAO reviewed the Internal Revenue Service's (IRS) management of seized assets. GAO noted that: (1) IRS has inadequate internal controls over seized assets; (2) IRS relies primarily on staff integrity to protect and process seized property, and few instances of staff thefts have been reported; (3) IRS administrative asset management procedural problems include untimely reporting, lack of property d...
Tax Administration: Federal Agencies Should Report Service Payments Made to Corporations
GGD-92-130: Published: Sep 22, 1992. Publicly Released: Sep 22, 1992.
GAO identified actions that the Office of Management and Budget (OMB) and other federal agencies could take to improve corporate tax compliance.GAO found that: (1) Internal Revenue Service (IRS) random audits of 19,000 small corporations showed a 20-percent decrease in small corporate tax compliance between 1980 and 1987, and that small corporations had paid only 61 percent of their 1987 federal i...
Tax Administration: Approaches for Improving Independent Contractor Compliance
GGD-92-108: Published: Jul 23, 1992. Publicly Released: Jul 23, 1992.
Pursuant to a congressional request, GAO reviewed the tax administration effects of the Internal Revenue Service's (IRS) Employment Tax Examination Program, focusing on examining small business compliance using the common-law rules for classifying workers as either employees or independent contractors.GAO found that: (1) common-law rules for differentiating an employee from an independent contract...
Tax Administration: Improving Independent Contractor Compliance
T-GGD-92-63: Published: Jul 23, 1992. Publicly Released: Jul 23, 1992.
GAO discussed its report on improving independent contractor tax compliance, focusing on the Internal Revenue Service's (IRS) Employment Tax Examination Program (ETEP). GAO noted that: (1) the classification rules for determining if a worker is an employee or an independent contractor need to be clarified; (2) since fiscal year 1989, IRS has found that 90 percent of the businesses audited under ET...
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...