Tax administration systems (71 - 80 of 143 items)
Tax Administration: IRS' Fiscal Year 1996 and 1997 Budget Issues and the 1996 Filing Season
T-GGD-96-99: Published: Mar 28, 1996. Publicly Released: Mar 28, 1996.
GAO examined the Internal Revenue Service's (IRS) financial condition, focusing on the: (1) status of the 1996 filing season; and (2) IRS fiscal year (FY) 1997 budget request. GAO found that: (1) the FY 1996 appropriation for IRS was $7.3 billion, $860 million less than the President requested and $160 million less than the FY 1995 IRS appropriation; (2) to mitigate the funding shortfall, IRS init...
IRS Efforts to Control Fraud in 1995
GGD-96-96R: Published: Mar 25, 1996. Publicly Released: Mar 25, 1996.
Pursuant to a congressional request, GAO reviewed the status and results of Internal Revenue Service (IRS) efforts to reduce its exposure to fraud in 1995. GAO noted that: (1) IRS established electronic filing filters to screen electronically submitted tax returns for missing, invalid, or duplicate social security numbers (SSN) and prevent those returns from being filed electronically; (2) electro...
Tax Policy and Administration: 1995 Annual Report on GAO's Tax-Related Work
GGD-96-61: Published: Mar 8, 1996. Publicly Released: Mar 8, 1996.
Pursuant to a legislative requirement, GAO summarized its work on tax policy and administration during fiscal year (FY) 1995, including: (1) actions federal agencies took in response to its recommendations as of December 31, 1995; (2) recommendations made to Congress before and during FY 1995 that remain open; and (3) assignments for which it received authorized access to tax information.GAO noted...
Tax Administration: Electronic Filing Falling Short of Expectations
GGD-96-12: Published: Oct 31, 1995. Publicly Released: Nov 20, 1995.
GAO reviewed the Internal Revenue Service's (IRS) plans to maximize electronic filing, focusing on: (1) IRS progress in broadening the use of electronic filing; (2) the availability of data needed to develop an electronic filing strategy; and (3) the implications for IRS if it does not significantly reduce its paper-processing workload.GAO found that: (1) IRS will fall far short of its 2001 goal o...
Tax Administration: Sole Proprietor Identification Numbers Can Be Improved
GGD-95-160: Published: Sep 18, 1995. Publicly Released: Sep 18, 1995.
Pursuant to a congressional request, GAO reviewed whether the Internal Revenue Service (IRS): (1) accurately cross references the two identification numbers that self-employed individuals report on their tax returns; and (2) needs to take any actions to improve the accuracy of its cross-reference files.GAO found that IRS: (1) uses information from different computer files to identify sole propriet...
Tax Administration: IRS Could Do More to Verify Taxpayer Identities
GGD-95-148: Published: Aug 30, 1995. Publicly Released: Aug 30, 1995.
GAO reviewed the Internal Revenue Service's (IRS) procedures for processing and posting tax returns with missing or incorrect social security numbers (SSN), focusing on: (1) the growth in IRS individual master file (IMF) accounts with missing or incorrect SSN; (2) IRS procedures for verifying the identities of tax return filers; and (3) the potential effect of these procedures on IRS plans to mode...
Reducing the Tax Gap: Results of a GAO-Sponsored Symposium
GGD-95-157: Published: Jun 2, 1995. Publicly Released: Jun 2, 1995.
GAO presented the results of its symposium on key taxpayer compliance issues.GAO found that: (1) the federal tax system does not ensure uniform compliance among various groups of taxpayers; (2) major modifications in the current tax system would be required to substantially improve taxpayer compliance with tax laws, such as reducing tax law complexity and extending income tax withholding requireme...
Tax Administration: IRS' Fiscal Year 1996 Budget Request and the 1995 Filing Season
T-GGD-95-97: Published: Feb 27, 1995. Publicly Released: Feb 27, 1995.
GAO discussed the Internal Revenue Service's (IRS) fiscal year (FY) 1996 budget request and the status of the 1995 filing season. GAO noted that: (1) IRS has increased its FY 1996 budget request to $8.2 billion and 114,885 staff; (2) the increase is mainly for its Tax Systems Modernization Program (TSM), refund fraud prevention, and taxpayer telephone communication operations; (3) TSM has provided...
IRS User Fees
GGD-95-58R: Published: Dec 15, 1994. Publicly Released: Dec 15, 1994.
Pursuant to a legislative requirement, GAO reviewed the fee structure and methodology used by the Internal Revenue Service (IRS) in developing user fees, focusing on whether the proposed fees reflect IRS actual costs. GAO noted that: (1) IRS has proposed flat fees for installment agreements for taxpayers with smaller balances and those who pay their agreements off quickly; (2) taxpayers with agree...
Tax Administration: IRS Can Strengthen Its Efforts to See That Taxpayers Are Treated Properly
GGD-95-14: Published: Oct 26, 1994. Publicly Released: Oct 26, 1994.
Pursuant to a congressional request, GAO reviewed whether the Internal Revenue Service (IRS) has adequate controls to prevent taxpayer abuse and whether additional appropriations are needed to strengthen IRS ability to prevent taxpayer mistreatment.GAO found that: (1) although IRS has undertaken several initiatives to prevent taxpayer abuse, evidence of abuse remains; (2) IRS has implemented a wid...