Tax return audits (31 - 40 of 49 items)
Tax Administration: Improving Compliance With Real Estate Tax Deductions
T-GGD-93-46: Published: Sep 21, 1993. Publicly Released: Sep 21, 1993.
GAO discussed the need to improve taxpayer compliance with real estate tax deduction law, focusing on: (1) nondeductible payments such as user fees; (2) the confusion over what is and is not deductible; and (3) the simplification of tax documents and redirection of enforcement efforts by the Internal Revenue Service (IRS). GAO noted that: (1) taxpayers overstated their real estate tax deductions b...
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: 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...
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: 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...
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...
Tax Administration: Negligence and Substantial Understatement Penalties Poorly Administered
GGD-91-91: Published: Jul 3, 1991. Publicly Released: Jul 3, 1991.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) administration of the negligence and substantial understatement penalties, focusing on whether IRS: (1) correctly assessed such penalties when warranted; and (2) adequately explained to taxpayers the reasons for assessing those penalties.GAO found that: (1) one-third of the cases reviewed included erroneous pena...
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: IRS Can Improve Its Program to Find Taxpayers Who Underreport Their Income
GGD-91-49: Published: Mar 13, 1991. Publicly Released: Mar 18, 1991.
Pursuant to a congressional request, GAO analyzed the productivity of the Internal Revenue Service's (IRS) program for detecting and pursuing individuals who underreported their income on required tax returns.GAO found that: (1) IRS opened potential underreporter cases when tax returns failed to computer-match information returns and only pursued these cases through its service centers when the ca...
Tax Administration: IRS Does Not Investigate Most High-Income Nonfilers
GGD-91-36: Published: Mar 13, 1991. Publicly Released: Mar 18, 1991.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) program for detecting and pursuing individuals with income over $100,000 who failed to file required tax returns.GAO found that: (1) IRS did not fully investigate or assess taxes for high-income nonfilers who did not respond to its notices on unfiled tax returns; (2) even if high-income nonfilers eventually file...