Tax administration systems (11 - 20 of 52 items)
Tax Administration: IRS' Use of Information Gathering Projects
GGD-98-39: Published: Feb 5, 1998. Publicly Released: Mar 9, 1998.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Services's (IRS) use of Information Gathering Projects (IGP), focusing on: (1) the number of IGPs nationwide and in IRS' Georgia District during fiscal years 1994 through 1996; (2) descriptions and results of IGPs in Georgia during fiscal years 1994 through 1996; and (3) controls and procedures IRS has in place for IGPs.GAO not...
Tax Administration: IRS' Use of Random Selection in Choosing Tax Returns for Audit
GGD-98-40: Published: Feb 5, 1998. Publicly Released: Mar 2, 1998.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) use of random audits during fiscal years 1994 through 1996, focusing on the: (1) number of audits selected overall and at random for tax returns filed by all taxpayers and by IRS employees across the nation and in Georgia; (2) profile of the taxpayers subjected to random audits by state, type of taxpayer return,...
Tax Administration: More Criteria Needed on IRS' Use of Financial Status Audit Techniques
GGD-98-38: Published: Dec 30, 1997. Publicly Released: Dec 30, 1997.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) use of financial status audit techniques to: (1) estimate how frequently IRS used financial status audit techniques in audits closed in tax years prior to the 1994 initiative (1992 and 1993) and in tax years following the 1994 initiative (1995 and 1996); (2) consider how IRS' need to contact taxpayers for additi...
Tax Administration: Taxpayer Rights and Burdens During Audits of Their Tax Returns
T-GGD-97-186: Published: Sep 26, 1997. Publicly Released: Sep 26, 1997.
GAO discussed the rights of taxpayers and their treatment during audits of their tax returns by the Internal Revenue Service (IRS).GAO noted that: (1) IRS has limited data on both the treatment of taxpayers and the burdens imposed on them during audits; (2) IRS recently created a system to track taxpayers' complaints about improper treatment but IRS does not solicit input on all improper treatment...
Tax Administration: IRS' Use of Enforcement Authorities to Collect Delinquent Taxes
T-GGD-97-155: Published: Sep 23, 1997. Publicly Released: Sep 23, 1997.
GAO discussed: (1) the availability of information on the Internal Revenue Service's (IRS) use of its enforcement authorities to collect delinquent taxes; and (2) whether information existed that could be used to determine whether collection enforcement authorities were properly used.GAO found that: (1) while IRS has some limited data about its use, and misuse, of collection enforcement authoritie...
Tax Policy and Administration: 1996 Annual Report on GAO's Tax-Related Work
GGD-97-122: Published: Jul 1, 1997. Publicly Released: Jul 1, 1997.
GAO summarized the studies it issued during fiscal year 1996 to Congress and the Internal Revenue Service (IRS) and the statements it made before Congress and the National Commission on Restructuring the Internal Revenue Service.GAO noted that it published 50 reports in 6 broad areas: (1) IRS management and budget; (2) individual and business tax issues; (3) customer service; (4) submission proces...
Taxpayer Compliance: Analyzing the Nature of the Income Tax Gap
T-GGD-97-35: Published: Jan 9, 1997. Publicly Released: Jan 9, 1997.
GAO discussed the income tax gap, the difference between income taxes owed and those voluntarily paid. GAO noted that: (1) the Internal Revenue Service's (IRS) data suggest that U.S. taxpayers voluntarily pay about 83 percent of the income taxes they owe and ultimately pay about 87 percent after IRS enforcement programs; (2) this compliance level, in combination with economic growth, translates in...
Tax Administration: Tax Compliance of Nonwage Earners
GGD-96-165: Published: Aug 28, 1996. Publicly Released: Sep 30, 1996.
Pursuant to a congressional request, GAO reviewed tax administration issues related to the growth of nonwage income, focusing on the: (1) primary sources of such income; (2) impact of nonwage income tax delinquencies on the Internal Revenue Service's (IRS) accounts receivable; and (3) potential options for improving the timely payment of taxes on nonwage income.GAO found that: (1) from 1970 to 199...
IRS Tax Collection Reengineering
GGD-96-161R: Published: Sep 24, 1996. Publicly Released: Sep 24, 1996.
Pursuant to a congressional request, GAO provided information on the Internal Revenue Service's (IRS) efforts to reengineer its delinquent tax collection process and its enforcement action program. GAO noted that: (1) in November 1995, IRS decided to suspend its reengineering efforts due to fiscal year 1996 budgetary constraints; (2) an independent consultant's report identified several reasons wh...
Internal Revenue Service: Results of Nonfiler Strategy and Opportunities to Improve Future Efforts
GGD-96-72: Published: May 13, 1996. Publicly Released: May 13, 1996.
GAO reviewed the results of the Internal Revenue Service's (IRS) Nonfiler Strategy and opportunities to improve any similar future efforts.GAO found that: (1) IRS actions to achieve its Nonfiler Strategy's goals included deploying examination staff to work on nonfiler cases, increasing other IRS functions' emphasis on nonfiler activities, eliminating old cases from inventory, establishing cooperat...