Tax administration systems (61 - 70 of 143 items)
IRS Business Operations: Issues in Setting Priorities and Managing for Results
T-AIMD/GGD-97-22: Published: Nov 7, 1996. Publicly Released: Nov 7, 1996.
GAO discussed the role of the National Commission on Restructuring the Internal Revenue Service (IRS) in improving IRS business operations. GAO noted that: (1) full and effective implementation of three recent management reform laws will help address the fundamental problems impeding IRS business operations; (2) IRS is being required to submit a strategic plan and detailed performance measures wit...
Tax Administration: FedState Efforts Offer Opportunities but Program Needs Improvement
GGD-97-16: Published: Oct 31, 1996. Publicly Released: Oct 31, 1996.
GAO reviewed the status of the Internal Revenue Service's (IRS) FedState Cooperative Program, focusing on: (1) potential program benefits to taxpayers, IRS, and the states; (2) conditions that may impede program success; and (3) states' concerns on the impact of IRS reorganization on the program.GAO found that: (1) the potential benefits of the FedState program include increasing taxpayer complian...
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...
Summary of Selected GAO Reports
GGD-96-193R: Published: Sep 26, 1996. Publicly Released: Sep 26, 1996.
Pursuant to a congressional request, GAO provided a summary of selected GAO reports about the Internal Revenue Service (IRS). GAO noted that the reports, issued between fiscal years (FY) 1991 and 1995 and in the first three quarters of FY 1996: (1) identify areas that are particularly problematic to IRS, such as tax return processing, customer service, collection efforts, financial management, inf...
IRS Tax Collection Reengineering
GGD-96-161R: Published: Sep 24, 1996. Publicly Released: Sep 24, 1996.
Pursuant to a congressional request, GAO provided information on the Internal Revenue Service's (IRS) efforts to reengineer its delinquent tax collection process and its enforcement action program. GAO noted that: (1) in November 1995, IRS decided to suspend its reengineering efforts due to fiscal year 1996 budgetary constraints; (2) an independent consultant's report identified several reasons wh...
Tax Policy and Administration Issue Area Plan--Fiscal Years 1996-98
IAP-96-22: Published: Jul 1, 1996. Publicly Released: Jul 1, 1996.
GAO presented its Tax Policy and Administration issue area plan for fiscal years 1996 through 1998.GAO plans to assess: (1) how the Internal Revenue Service (IRS) can improve its financial, strategic, and human resources management; (2) how the tax systems for individual taxpayers and business taxpayers can be improved; (3) how IRS can improve customer service and the way it receives and processes...
Tax Refund Timeliness
GGD-96-131R: Published: Jun 26, 1996. Publicly Released: Jun 26, 1996.
Pursuant to a congressional request, GAO reviewed the processing and issuance of 1994, 1995, and 1996 income tax refund payments and the Internal Revenue Service's (IRS) annual test of refund timeliness. GAO noted that: (1) there are no significant differences among 1994, 1995, and 1996 data patterns; (2) the IRS refund timeliness test measures IRS performance in issuing refunds in a timely manner...
Internal Revenue Service: Results of Nonfiler Strategy and Opportunities to Improve Future Efforts
GGD-96-72: Published: May 13, 1996. Publicly Released: May 13, 1996.
GAO reviewed the results of the Internal Revenue Service's (IRS) Nonfiler Strategy and opportunities to improve any similar future efforts.GAO found that: (1) IRS actions to achieve its Nonfiler Strategy's goals included deploying examination staff to work on nonfiler cases, increasing other IRS functions' emphasis on nonfiler activities, eliminating old cases from inventory, establishing cooperat...
Tax Systems Modernization: Progress in Achieving IRS' Business Vision
T-GGD-96-123: Published: May 9, 1996. Publicly Released: May 9, 1996.
GAO discussed the Internal Revenue Service's (IRS) progress in achieving its business vision for 2001 and how its Tax Systems Modernization (TSM) supports that vision. GAO noted that: (1) as part of its business vision, IRS will increase the number of returns it receives electronically, consolidate its paper processing operations, and provide return-free filing; (2) without a returns processing st...