Tax law (31 - 40 of 60 items)
International Taxation: Taxes of Foreign- and U.S.-Controlled Corporations
GGD-93-112FS: Published: Jun 11, 1993. Publicly Released: Jul 12, 1993.
Pursuant to a congressional request, GAO provided information on how many taxpaying corporations in various asset categories paid a minimal amount of income tax in 1989.GAO found that: (1) 40 percent of the large corporations conducting business in the United States paid no income taxes or paid income taxes of less than $100,000; (2) 30 percent of large foreign-controlled corporations with assets...
Tax Administration: Recurring Tax Issues Tracked By IRS' Office of Appeals
GGD-93-101: Published: May 4, 1993. Publicly Released: May 4, 1993.
Pursuant to a congressional request, GAO examined tax issues that the Internal Revenue Service (IRS) must address year after year, focusing on the most prevalent issues appealed by taxpayers.GAO found that: (1) 14 tax code sections accounted for almost one-half of the appealed issues as of September 30, 1992 and about 57 percent of the $99 billion in disputed income adjustments, which was consiste...
Tax Administration: IRS' Budget Request for Fiscal Year 1994
T-GGD-93-23: Published: Apr 28, 1993. Publicly Released: Apr 28, 1993.
GAO discussed the Internal Revenue Service's (IRS) fiscal year (FY) 1994 budget request. GAO noted that: (1) IRS requested $7.4 billion and 116,060 full-time equivalents (FTE) for FY 1994, an increase of $284 million and 792 FTE over FY 1993; (2) the $82.8-million budget request for synchronized systems deployment is inappropriate, since IRS may not be able to complete the four systems involved; (...
GGD-93-13R: Published: Mar 3, 1993. Publicly Released: Apr 5, 1993.
Pursuant to a congressional request, GAO provided information on tax-exempt organizations' reporting of lobbying expenses on tax returns. GAO found that: (1) there were various types of tax-exempt organizations that filed tax returns claiming lobbying expenses; (2) most tax-exempt organizations except churches, integrated auxiliaries of churches, and conventions or associations of churches were re...
Tax Policy and Administration: 1992 Annual Report on GAO's Tax-Related Work
GGD-93-68: Published: Mar 31, 1993. Publicly Released: Mar 31, 1993.
Pursuant to a legislative requirement, GAO provided information on tax policy and administration during fiscal year (FY) 1992, including: (1) actions federal agencies took in response to its recommendations as of December 31, 1992; (2) recommendations made to Congress before and during FY 1992 that remain open; and (3) assignments for which GAO received authorized access to tax information.GAO not...
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: Efforts to Prevent, Identify, and Collect Employment Tax Delinquencies
GGD-91-94: Published: Aug 28, 1991. Publicly Released: Aug 28, 1991.
Pursuant to a congressional request, GAO reviewed Internal Revenue Service (IRS) efforts to prevent, identify, and collect employment tax delinquencies, focusing on whether problems exist in the overall IRS strategy for addressing employment tax delinquencies.GAO found that: (1) IRS did not have a centralized effort for preventing, identifying, or collecting delinquent employment taxes; (2) IRS co...
IRS' Efforts to Ensure Corporate Tax Compliance
T-GGD-91-21: Published: Apr 17, 1991. Publicly Released: Apr 17, 1991.
GAO discussed the Internal Revenue Service's (IRS) Coordinated Examination Program (CEP) to audit large corporations. GAO noted that: (1) between 1982 and 1992, the corporate tax gap will have grown over 3 times faster than the individual tax gap; (2) small corporations voluntarily paid 61 percent of the tax they owed in 1987, compared to 82 percent in 1980; (3) reasons for the decline in complian...
Tax Administration: Effectiveness of IRS' Return Preparer Penalty Program Is Questionable
GGD-91-12: Published: Jan 7, 1991. Publicly Released: Jan 7, 1991.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) administration of its return preparer penalty program, focusing on whether IRS: (1) opened preparer penalty cases when warranted; (2) imposed return preparer penalties appropriately and consistently; and (3) followed requirements to refer penalized preparers to the Department of the Treasury's Director of Practi...