Tax administration systems (31 - 40 of 143 items)
Internal Revenue Service: Procedural Changes Could Enhance Tax Collections
GAO-07-26: Published: Nov 15, 2006. Publicly Released: Nov 15, 2006.
GAO previously testified that federal contractors abused the tax system with little consequence. While performing those audits, GAO noted that the Internal Revenue Service (IRS) records sometimes contained inaccurate or outdated tax information that prevented IRS from taking appropriate collection actions against those contractors, including submitting their tax debt to the Federal Payment Levy Pr...
Tax Administration: IRS Improved Some Filing Season Services, but Long-term Goals Would Help Manage Strategic Trade-offs
GAO-06-51: Published: Nov 14, 2005. Publicly Released: Nov 14, 2005.
During the filing season, the Internal Revenue Service (IRS) processes about 130 million individual tax returns, issues refunds, and responds to millions of inquiries. Budget cuts combined with IRS's strategy of shifting resources from taxpayer service to enforcement make providing quality service a challenge. GAO was asked to assess IRS's 2005 filing season performance compared to past years and...
Tax Administration: IRS Should Take Steps to Improve the Accuracy of Schedule K-1 Data
GAO-04-1040: Published: Sep 30, 2004. Publicly Released: Nov 1, 2004.
Over a trillion dollars in income was distributed in tax year 2002 by flow-through entities, such as partnerships, subchapter S corporations, and trusts, to their partners, shareholders, or beneficiaries, respectively. The Internal Revenue Service (IRS) estimates that from 6 to 15 percent of such income is unreported on individual tax returns. This income is reported to both IRS and to the recipie...
Internal Revenue Service: Assessment of Fiscal Year 2004 Budget Request and 2003 Filing Season Performance to Date
GAO-03-641T: Published: Apr 8, 2003. Publicly Released: Apr 8, 2003.
The Internal Revenue Service (IRS) is responsible for collecting virtually all of the funds that pay for the federal government. For 2003, IRS expects to process 130 million individual income tax returns, issue 99 million refunds, receive 100 million telephone calls, and assist 4 million taxpayers face-to-face at IRS and volunteer offices. Most of these interactions with taxpayers occur during the...
Tax Administration: New Compliance Research Effort Is on Track, but Important Work Remains
GAO-02-769: Published: Jun 27, 2002. Publicly Released: Jul 30, 2002.
The U.S. tax system is based on taxpayers voluntarily complying with the tax laws. However, the Internal Revenue Service (IRS) last measured taxpayers' rate of compliance using 1988 tax returns. As time has passed, IRS has become concerned that its ability to understand the effectiveness of its programs and target audits on noncompliant returns has deteriorated, potentially resulting in poorer ser...
Tax Administration: Assessment of IRS' 2001 Tax Filing Season
GAO-02-144: Published: Dec 21, 2001. Publicly Released: Dec 21, 2001.
GAO assessed the Internal Revenue Service's (IRS) performance in the following five key tax filing season activities: (1) processing individual tax returns and refunds, (2) increasing the extent to which individual income tax returns are filed electronically, (3) answering telephone calls and providing quality telephone service, (4) providing accurate and timely face-to-face assistance at its Taxp...
IRS Telephone Assistance: Quality of Service Mixed in the 2000 Filing Season and Below IRS' Long-Term Goal
GAO-01-189: Published: Apr 6, 2001. Publicly Released: May 7, 2001.
The Internal Revenue Service (IRS) must significantly improve telephone assistance if it is to meet its long-term goal of providing world-class customer service to the tens of millions of taxpayers who call. Although IRS has tried to analyze its performance and identify ways to improve, these efforts have been incomplete. IRS' analyses did not cover all of the key management decisions and other ke...
IRS' 2000 Tax Filing Season: IRS Measures Show Tax Processing Systems Performed Slightly Better Than in 1999
GGD-00-146: Published: Jun 16, 2000. Publicly Released: Jun 16, 2000.
Pursuant to a congressional request, GAO reviewed the performance of the information systems that the Internal Revenue Service (IRS) uses to process tax returns for individual taxpayers, focusing on: (1) IRS' tax processing systems performance in the 2000 filing season as reported by IRS compared to the 1999 filing season; and (2) whether IRS had taken actions to address problems affecting individ...
Tax Administration: IRS Is Working to Improve Its Estimates of Compliance Burden
GGD-00-11: Published: May 22, 2000. Publicly Released: May 23, 2000.
Pursuant to a congressional request, GAO provided information on the status of the Internal Revenue Service's (IRS) efforts to improve its estimates of taxpayer compliance burden, focusing on: (1) IRS' overall strategy to improve its methodology for estimating compliance burden; (2) what IRS has done to begin implementing its overall strategy and how IRS expects this to improve its methodology; an...
Tax Administration: IRS' Low-Dollar Notices Sent to Individual Taxpayers
GGD-00-84: Published: Apr 14, 2000. Publicly Released: Apr 14, 2000.
Pursuant to a congressional request, GAO provided information on the Internal Revenue Service's (IRS) computer-generated low-dollar notices, focusing on notices involving: (1) amounts due of less than $5; and (2) refunds of less than $1.GAO noted that: (1) of the over 31 million computer-generated notices IRS sent to individual taxpayers in 1999, about 1.5 million were low-dollar notices; (2) 82 p...