Tax nonpayment (51 - 60 of 79 items)
Tax Administration: Effectiveness of IRS' Return Preparer Penalty Program Is Questionable
GGD-91-12: Published: Jan 7, 1991. Publicly Released: Jan 7, 1991.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) administration of its return preparer penalty program, focusing on whether IRS: (1) opened preparer penalty cases when warranted; (2) imposed return preparer penalties appropriately and consistently; and (3) followed requirements to refer penalized preparers to the Department of the Treasury's Director of Practi...
Tax Administration: Status of IRS' Test of a Business Information Returns Program
GGD-90-38: Published: May 29, 1990. Publicly Released: Jun 29, 1990.
Pursuant to a congressional request, GAO provided information on the Internal Revenue Service's (IRS) plans, time frames, and accomplishments concerning its evaluation of a business document-matching program.GAO found that: (1) all the social security numbers (SSN) and employer identification numbers (EIN) associated with sole proprietor returns were accurately reflected in the newly developed cro...
IRS Can Use Tax Gap Data to Improve Its Programs for Reducing Noncompliance
T-GGD-90-32: Published: Apr 19, 1990. Publicly Released: Apr 19, 1990.
GAO discussed Internal Revenue Service (IRS) efforts to reduce the tax gap, defined as the difference between the amount of income taxes that taxpayers owe and the amount they voluntarily pay. GAO noted that: (1) IRS estimated that the gross tax gap was $84.9 billion for 1987 and would reach $113.7 billion by 1992; (2) sole proprietors, informal suppliers, small corporations with assets under $10...
Tax Administration: Profiles of Major Components of the Tax Gap
GGD-90-53BR: Published: Apr 4, 1990. Publicly Released: Apr 19, 1990.
Pursuant to a congressional request, GAO assessed the Internal Revenue Service's (IRS) gross tax gap estimates for 1987.GAO found that: (1) for 1987, IRS estimated the tax gap to be $84.9 billion; (2) sole proprietors underpaid 23 percent of their tax liability, which reflected both unreported income and overstated business reductions; (3) informal suppliers failed to report $7.7 billion in income...
Tax Policy: Options for Civil Penalty Reform
GGD-89-81: Published: Sep 6, 1989. Publicly Released: Oct 11, 1989.
Pursuant to a congressional request, GAO analyzed changes to the civil penalty provisions of the Internal Revenue Code proposed in a congressional bill and an Internal Revenue Service (IRS) report, focusing on whether the economic value of the penalty, its potential coverage, and its assessment criteria could effectively motivate taxpayer compliance and deter noncompliance.GAO found that: (1) both...
Information Return Requirements for Independent Contractors
T-GGD-89-21: Published: May 16, 1989. Publicly Released: May 16, 1989.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) efforts to: (1) ensure that employers report payments made to independent contractors; and (2) detect employers who misclassify employees as independent contractors. GAO found that: (1) federal, state, and local governments, and businesses were not complying with tax reporting requirements; (2) IRS failed to ide...
Tax Administration: Improving IRS' Business Nonfiler Program
GGD-89-39: Published: Mar 8, 1989. Publicly Released: Mar 8, 1989.
GAO reviewed the Internal Revenue Service's (IRS) efforts to detect business tax nonfilers, focusing on whether: (1) state employment tax information data could aid IRS in investigating business nonfilers; and (2) IRS continued to send business tax forms to known invalid addresses.GAO analyzed 201 selected businesses in California that IRS identified as potential nonfilers, and found that: (1) IRS...
Tax Administration: IRS' Efforts to Establish a Business Information Returns Program
GGD-88-102: Published: Jul 22, 1988. Publicly Released: Aug 23, 1988.
In response to a congressional request GAO discussed the Internal Revenue Service's (IRS) progress in implementing its Document Matching Program for business taxpayers.GAO found that IRS: (1) developed a cross-reference file containing sole proprietors' social security numbers (SSN) and employer identification numbers (EIN); (2) plans to use the file to combine information returns sole proprietors...
Tax Administration: IRS Could Reduce the Number of Unproductive Business Nonfiler Investigations
GGD-88-77: Published: May 24, 1988. Publicly Released: Jun 20, 1988.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) efforts to detect business nonfilers, focusing on ways IRS could reduce the number of unproductive investigations.GAO found that, of 1,976 business nonfiler investigations IRS closed in fiscal year 1987: (1) 298, or 15 percent, involved cases in which IRS erroneously issued multiple employer identification numbe...
Tax Administration: Opportunities Exist for Improving IRS' Administration of Alien Taxpayer Programs
GGD-88-54: Published: Apr 11, 1988. Publicly Released: May 12, 1988.
Pursuant to a congressional request, GAO studied the: (1) extent to which legal aliens complied with tax filing requirements; and (2) effectiveness of Internal Revenue Service (IRS) programs aimed at identifying and collecting legal aliens' income taxes.GAO found that IRS: (1) lacked sufficient information to measure the extent to which legal aliens complied with requirements, or the effectiveness...