Tax nonpayment (21 - 30 of 79 items)
Tax Administration: Factors Affecting Results from Audits of Large Corporations
GGD-97-62: Published: Apr 17, 1997. Publicly Released: Apr 17, 1997.
GAO reviewed the Internal Revenue Service's (IRS) program to audit the tax returns of about 45,000 large corporations that are not in the Coordinated Examination Program (CEP), focusing on factors that contributed to the assessment rate and audit results.GAO noted that: (1) IRS invested 25 percent more hours in audits of large corporations during 1994 than it did in 1988, yet it recommended 23 per...
Tax Policy: Information on the Joint and Several Liability Standard
GGD-97-34: Published: Mar 12, 1997. Publicly Released: Mar 12, 1997.
Pursuant to a legislative requirement, GAO reported on several issues related to the joint and several liability standard that applies to jointly filed federal income tax returns, focusing on: (1) the potential universe of taxpayers that may be eligible for innocent spouse relief; (2) the Internal Revenue Service's (IRS) practices and procedures for handling requests for innocent spouse relief; (3...
Taxpayer Compliance: Analyzing the Nature of the Income Tax Gap
T-GGD-97-35: Published: Jan 9, 1997. Publicly Released: Jan 9, 1997.
GAO discussed the income tax gap, the difference between income taxes owed and those voluntarily paid. GAO noted that: (1) the Internal Revenue Service's (IRS) data suggest that U.S. taxpayers voluntarily pay about 83 percent of the income taxes they owe and ultimately pay about 87 percent after IRS enforcement programs; (2) this compliance level, in combination with economic growth, translates in...
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...
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 Administration: Audit Trends and Results for Individual Taxpayers
GGD-96-91: Published: Apr 26, 1996. Publicly Released: May 22, 1996.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) audits of individual taxpayers, focusing on: (1) IRS audit rates for individual returns; and (2) the overall results of IRS most recent audits of individual returns.GAO found that: (1) while the audit rate for individuals decreased between fiscal years (FY) 1988 and 1993 from 1.57 percent to .92 percent, it incr...
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 Policy and Administration Issue Area: Active Assignments
AA-96-7(2): Published: Apr 6, 1996. Publicly Released: Apr 6, 1996.
GAO provided information on its active assignments in the Tax Policy and Administration issue area as of April 6, 1996...
Tax System: Issues in Tax Compliance Burden
T-GGD-96-100: Published: Apr 3, 1996. Publicly Released: Apr 3, 1996.
GAO discussed business and individual taxpayers' federal tax compliance burden. GAO noted that: (1) the compliance burden is due to the tax code's complexity, ambiguous language, and frequent changes; (2) many businesses are uncertain about what they must do to comply with the code; (3) recordkeeping, time-consuming calculations, the interplay of state and local tax requirements, and Internal Reve...
Tax Administration: IRS Can Improve Information Reporting for Original Issue Discount Bonds
GGD-96-70: Published: Mar 15, 1996. Publicly Released: Mar 15, 1996.
GAO provided information on the Internal Revenue Service's (IRS) efforts to ensure that taxpayers report investment income earned from bonds sold at original issue discount (OID), focusing on the completeness and use of IRS Publication 1212.GAO found that: (1) IRS asserts that OID bond issuers can rely on Publication 1212 to identify all publicly offered OID bonds and compute OID income, but Publi...