Tax law (41 - 50 of 60 items)
Tax Administration: Trends in the Growth and Age of IRS' Accounts Receivable
GGD-90-111FS: Published: Jul 30, 1990. Publicly Released: Jul 30, 1990.
Pursuant to a congressional request, GAO reviewed trends in the growth and age of the Internal Revenue Service's (IRS) year-end accounts receivable balances for fiscal years 1986 through 1989.GAO found that: (1) the dollar value of the combined individual and business master file accounts receivable grew by $13.6 billion from 1986 through 1989; (2) over 60 percent of the total dollar growth occurr...
Tax Administration: Profiles of Major Components of the Tax Gap
GGD-90-53BR: Published: Apr 4, 1990. Publicly Released: Apr 19, 1990.
Pursuant to a congressional request, GAO assessed the Internal Revenue Service's (IRS) gross tax gap estimates for 1987.GAO found that: (1) for 1987, IRS estimated the tax gap to be $84.9 billion; (2) sole proprietors underpaid 23 percent of their tax liability, which reflected both unreported income and overstated business reductions; (3) informal suppliers failed to report $7.7 billion in income...
Information Return Requirements for Independent Contractors
T-GGD-89-21: Published: May 16, 1989. Publicly Released: May 16, 1989.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) efforts to: (1) ensure that employers report payments made to independent contractors; and (2) detect employers who misclassify employees as independent contractors. GAO found that: (1) federal, state, and local governments, and businesses were not complying with tax reporting requirements; (2) IRS failed to ide...
Tax Administration: Reducing Delays in the Pursuit of Tax Revenue on Closed Criminal Cases
GGD-89-41: Published: Mar 16, 1989. Publicly Released: Mar 16, 1989.
In response to a congressional request, GAO evaluated the Internal Revenue Service's (IRS) General Enforcement Program (GEP), focusing on the: (1) amount of civil tax assessed and collected; and (2) IRS process for referring completed cases for civil action.GAO reviewed selected GEP cases completed in fiscal year 1984, and found that IRS: (1) assessed about $204 million in penalties on 2,470 crimi...
Tax Administration: Tax Law Compliance of Churches and Tax-Exempt Religious Organizations
GGD-88-84: Published: Aug 11, 1988. Publicly Released: Sep 13, 1988.
Pursuant to a congressional request, GAO examined: (1) how the Internal Revenue Service (IRS) reviews tax law compliance for churches and other religious organizations; and (2) the difficulties IRS has in ensuring that churches comply with tax laws.GAO found that: (1) IRS monitors compliance of tax-exempt religious organizations which are not churches and other charitable tax-exempt organizations...
Tax Administration: IRS' Efforts to Establish a Business Information Returns Program
GGD-88-102: Published: Jul 22, 1988. Publicly Released: Aug 23, 1988.
In response to a congressional request GAO discussed the Internal Revenue Service's (IRS) progress in implementing its Document Matching Program for business taxpayers.GAO found that IRS: (1) developed a cross-reference file containing sole proprietors' social security numbers (SSN) and employer identification numbers (EIN); (2) plans to use the file to combine information returns sole proprietors...
Tax Administration: IRS Could Reduce the Number of Unproductive Business Nonfiler Investigations
GGD-88-77: Published: May 24, 1988. Publicly Released: Jun 20, 1988.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) efforts to detect business nonfilers, focusing on ways IRS could reduce the number of unproductive investigations.GAO found that, of 1,976 business nonfiler investigations IRS closed in fiscal year 1987: (1) 298, or 15 percent, involved cases in which IRS erroneously issued multiple employer identification numbe...
Tax Administration: Opportunities Exist for Improving IRS' Administration of Alien Taxpayer Programs
GGD-88-54: Published: Apr 11, 1988. Publicly Released: May 12, 1988.
Pursuant to a congressional request, GAO studied the: (1) extent to which legal aliens complied with tax filing requirements; and (2) effectiveness of Internal Revenue Service (IRS) programs aimed at identifying and collecting legal aliens' income taxes.GAO found that IRS: (1) lacked sufficient information to measure the extent to which legal aliens complied with requirements, or the effectiveness...
Comprehensive Review of Civil Penalties Needed
T-GGD-88-24: Published: Mar 31, 1988. Publicly Released: Mar 31, 1988.
GAO discussed the Internal Revenue Code's (IRC) civil penalty provisions and their enforcement. GAO noted that: (1) IRC contains nearly 150 civil penalties; and (2) the Internal Revenue Service (IRS) assessed almost 27 million penalties totalling over $14 billion in fiscal year 1987. GAO also noted that IRS plans to study its penalty provisions structure through a methodology which: (1) draws heav...
The Tax Gap
T-GGD-88-22: Published: Mar 31, 1988. Publicly Released: Mar 31, 1988.
GAO discussed the gap between the amount of income taxes that individuals and businesses owed and the amount that they voluntarily paid. GAO noted that the Internal Revenue Service's (IRS) most recent estimate showed: (1) a tax gap of $84.9 billion for tax year 1987, with individuals owing $63.5 billion, large and medium corporations owing about $16 billion, and small corporations owing about $5 b...