Tax return audits (41 - 49 of 49 items)
IRS' Compliance Programs to Reduce the Tax Gap
T-GGD-91-11: Published: Mar 13, 1991. Publicly Released: Mar 13, 1991.
GAO discussed Internal Revenue Service (IRS) compliance programs to reduce the tax gap. GAO noted that: (1) in 1988, IRS estimated the gross tax gap to be $84.9 billion for 1987 and projected that it would reach $113.7 billion by 1992; (2) IRS estimated that nonfilers accounted for $7 billion and underreporters accounted for $48 billion of the 1987 tax gap; (3) IRS could improve its use of informa...
Tax Administration: Status of IRS' Test of a Business Information Returns Program
GGD-90-38: Published: May 29, 1990. Publicly Released: Jun 29, 1990.
Pursuant to a congressional request, GAO provided information on the Internal Revenue Service's (IRS) plans, time frames, and accomplishments concerning its evaluation of a business document-matching program.GAO found that: (1) all the social security numbers (SSN) and employer identification numbers (EIN) associated with sole proprietor returns were accurately reflected in the newly developed cro...
IRS Can Use Tax Gap Data to Improve Its Programs for Reducing Noncompliance
T-GGD-90-32: Published: Apr 19, 1990. Publicly Released: Apr 19, 1990.
GAO discussed Internal Revenue Service (IRS) efforts to reduce the tax gap, defined as the difference between the amount of income taxes that taxpayers owe and the amount they voluntarily pay. GAO noted that: (1) IRS estimated that the gross tax gap was $84.9 billion for 1987 and would reach $113.7 billion by 1992; (2) sole proprietors, informal suppliers, small corporations with assets under $10...
Transition Series: Internal Revenue Service Issues
OCG-89-26TR: Published: Nov 1, 1988. Publicly Released: Nov 1, 1988.
GAO summarized information relating to tax administration issues facing the Internal Revenue Service (IRS).GAO noted that IRS could: (1) modernize its inefficient and outdated tax processing system by designating and supporting the necessary information technology and financial personnel and developing a financial management plan to set priorities, ensure accountability, and maintain and monitor s...
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...
Further Research Into Noncompliance Is Needed To Reduce Growing Tax Losses
GGD-82-34: Published: Jul 23, 1982. Publicly Released: Jul 23, 1982.
The federal government is losing billions of dollars in tax revenues annually because individuals are not complying with U.S. tax laws. There is a growing trend toward disregard for the principle of voluntary tax compliance, a trend which the Internal Revenue Service (IRS) estimates increased tax revenue losses from $12 billion in 1976 to at least $20 billion in 1980.GAO found that IRS needs more...
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...
IRS' Audits of Individual Taxpayers and Its Audit Quality Control System Need To Be Better
GGD-79-59: Published: Aug 15, 1979. Publicly Released: Sep 14, 1979.
The quality of the Internal Revenue Services (IRS) audits of taxpayers' individual income tax returns needs to be improved. When IRS does less than quality audits some taxpayers may pay more than they owe, tax revenues may be lost, and voluntary compliance may suffer.The IRS system for identifying and correcting less than quality audits is not as effective as it should be. In fact, the system led...
IRS' Efforts To Identify and Pursue Income Tax Nonfilers and Underreporters
109885: Jul 16, 1979
The Internal Revenue Service (IRS) is directing efforts toward estimating the extent of nonfiling and underreporting in the "subterranean economy" of unrecorded cash activity that escapes tax assessment. Unreported income secured through unrecorded transactions leaves no paper trail. IRS has four basic tools to detect nonfiling and underreporting: collections, document matching, audits, and crimin...