Taxpayers (71 - 80 of 112 items)
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; (...
Tax Administration: Information Returns Can Improve Reporting of Forgiven Debts
GGD-93-42: Published: Feb 17, 1993. Publicly Released: Mar 19, 1993.
Pursuant to a congressional request, GAO reviewed whether the Internal Revenue Service (IRS) should require lenders to report taxpayers' forgiven debts, focusing on the potential effects on voluntary compliance if the Federal Deposit Insurance Corporation (FDIC) and the Resolution Trust Corporation (RTC) were required to report forgiven debt information to IRS.GAO found that: (1) in 1986, 1 percen...
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...
Internal Revenue Service Issues
OCG-93-24TR: Published: Dec 1, 1992. Publicly Released: Dec 1, 1992.
Pursuant to a congressional request, GAO reviewed major policy, management, and program issues at the Internal Revenue Service (IRS), focusing on: (1) tax system administration; (2) computer system modernization; (3) human resources; (4) the IRS strategic business process; (5) tax gap reduction; (6) financial management; (7) criminal investigation resources management; and (8) calls for a consumpt...
High Risk Series: Internal Revenue Service Receivables
HR-93-13: Published: Dec 1, 1992. Publicly Released: Dec 1, 1992.
GAO reviewed the Internal Revenue Service's (IRS) ability to collect the tax debts owed to the federal government, focusing on what IRS needs to do to increase collections.GAO found that: (1) IRS estimates that it will never collect 75 percent of the tax debt, since tax records are inaccurate, it cannot locate delinquent taxpayers, and deliquent taxpayers are unable to pay; (2) for fiscal year 199...
Tax Administration: IRS' Management of Seized Assets
T-GGD-92-65: Published: Sep 24, 1992. Publicly Released: Sep 24, 1992.
GAO reviewed the Internal Revenue Service's (IRS) management of seized assets. GAO noted that: (1) IRS has inadequate internal controls over seized assets; (2) IRS relies primarily on staff integrity to protect and process seized property, and few instances of staff thefts have been reported; (3) IRS administrative asset management procedural problems include untimely reporting, lack of property d...
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: Money Laundering Forms Could Be Used to Detect Nonfilers
T-GGD-92-56: Published: Jun 23, 1992. Publicly Released: Jun 23, 1992.
GAO discussed the Internal Revenue Service's (IRS) efforts to use large cash payment reports (Form 8300) in its enforcement programs to identify persons that have not filed tax returns or reported all of their income. GAO noted that: (1) over one-third of the forms filed either had no tax identification number or an incorrect number; (2) IRS is developing an automated method to allow businesses to...
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...