Personal income taxes (31 - 40 of 67 items)
IRS's 2002 Tax Filing Season: Returns and Refunds Processed Smoothly; Quality of Assistance Improved
GAO-03-314: Published: Dec 20, 2002. Publicly Released: Dec 20, 2002.
The tax filing season is when millions of taxpayers file their returns and seek assistance by calling or visiting IRS's offices or Web site. Because of the large number of returns and critical nature of IRS's filing season activities, GAO was asked to assess IRS's 2002 filing season performance in processing tax returns and refunds and providing timely and accurate assistance to taxpayers.The Inte...
Earned Income Credit: Noncompliance Relative to Other Components of the Income Tax Gap
GGD-97-120R: Published: Jun 13, 1997. Publicly Released: Jun 13, 1997.
GAO compared noncompliance and associated Internal Revenue Service (IRS) enforcement issues for Earned Income Credit (EIC) claimants and other taxpayer groups, such as the self-employed.GAO noted that: (1) IRS estimated that 25.8 percent of EIC, or $4.4 billion, was overclaimed in tax year 1994; (2) this is a relatively high error rate, but the gross dollar amount is lower than that of some other...
Tax Administration: Earned Income Credit Noncompliance
T-GGD-97-105: Published: May 8, 1997. Publicly Released: May 8, 1997.
GAO discussed issues surrounding earned income credit (EIC) noncompliance.GAO noted that: (1) EIC noncompliance has been a concern for a number of years and is a major factor underlying GAO's designation of filing fraud as one of the federal program areas at high risk because of vulnerability to waste, fraud, abuse, and mismanagement; (2) through design changes and administrative actions, noncompl...
Tax Administration: IRS' Fiscal Year 1997 Spending, 1997 Filing Season, and Fiscal Year 1998 Budget Request
T-GGD/AIMD-97-66: Published: Mar 18, 1997. Publicly Released: Mar 18, 1997.
GAO discussed: (1) its review of the Administration's fiscal year (FY) 1998 budget request for the Internal Revenue Service (IRS); (2) the interim results of its review of the 1997 tax return filing season; (3) a review of IRS' FY 1997 spending plans for information systems; and (4) GAO's past work on Tax Systems Modernization.GAO noted that: (1) IRS' FY 1997 appropriation act and accompanying con...
Tax Expenditures: Information on Employer-Provided Educational Assistance
GGD-97-28: Published: Dec 19, 1996. Publicly Released: Dec 19, 1996.
Pursuant to a congressional request, GAO reported on employer-provided educational assistance between 1992 and 1994 under section 127 of the Internal Revenue Code (IRC), focusing on: (1) the characteristics of employers providing educational assistance, such as the number of providers and their size; (2) employees eligible for and receiving it, such as the number of recipients and their level of s...
IRS' 1996 Tax Filing Season: Performance Goals Generally Met; Efforts to Modernize Had Mixed Results
GGD-97-25: Published: Dec 18, 1996. Publicly Released: Dec 18, 1996.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) overall performance during the 1996 tax filing season, focusing on: (1) changes in 1996 that relate to taxpayer services and the processing of taxpayer refunds; and (2) some of IRS' efforts to modernize its processing activities.GAO found that: (1) IRS met or exceeded its timeliness and accuracy goals for proces...
Tax Administration: Alternative Filing Systems
GGD-97-6: Published: Oct 16, 1996. Publicly Released: Oct 16, 1996.
GAO reviewed the possible benefits, impediments, and costs of establishing a tax agency reconciliation filing system, focusing on: (1) the estimated number of taxpayers that would not have to prepare returns in such a system; (2) the system's operational characteristics; (3) potential advantages and disadvantages to taxpayers and the Internal Revenue Service (IRS); and (4) major impediments to and...
Tax Administration: Tax Compliance of Nonwage Earners
GGD-96-165: Published: Aug 28, 1996. Publicly Released: Sep 30, 1996.
Pursuant to a congressional request, GAO reviewed tax administration issues related to the growth of nonwage income, focusing on the: (1) primary sources of such income; (2) impact of nonwage income tax delinquencies on the Internal Revenue Service's (IRS) accounts receivable; and (3) potential options for improving the timely payment of taxes on nonwage income.GAO found that: (1) from 1970 to 199...
Earned Income Credit: IRS' 1995 Controls Stopped Some Noncompliance, But Not Without Problems
GGD-96-172: Published: Sep 18, 1996. Publicly Released: Sep 18, 1996.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) efforts to reduce Earned Income Credit (EIC) noncompliance in calendar year 1995.GAO found that: (1) the up-front controls used by IRS in its Electronic Filing System helped IRS reduce some EIC noncompliance and identify about 1.3 million social security number (SSN) problems on electronically filed tax returns...
Tax Policy: Analysis of Certain Potential Effects of Extending Federal Income Taxation to Puerto Rico
GGD-96-127: Published: Aug 15, 1996. Publicly Released: Sep 5, 1996.
Pursuant to a congressional request, GAO provided information on the potential effects of extending the Internal Revenue Code (IRC) to residents of Puerto Rico.GAO found that if IRC tax rules are applied to residents of Puerto Rico: (1) the residents would owe around $623 million in federal income tax before taking into account the earned income tax credit (EITC); (2) the aggregate amount of EITC...