Federal taxes (51 - 60 of 91 items)
Tax Administration: Benefits of a Corporate Document Matching Program Exceed the Costs
GGD-91-118: Published: Sep 27, 1991. Publicly Released: Oct 3, 1991.
Pursuant to a congressional request, GAO analyzed issues on the feasibility of an Internal Revenue Service (IRS) document matching program for payments to corporations, focusing on: (1) what legislative actions Congress needs to take; and (2) how IRS can reduce the program's burden on the business community.GAO believes that Congress: (1) and IRS could reduce the burden of a corporate matching sys...
Tax Administration: Efforts to Prevent, Identify, and Collect Employment Tax Delinquencies
GGD-91-94: Published: Aug 28, 1991. Publicly Released: Aug 28, 1991.
Pursuant to a congressional request, GAO reviewed Internal Revenue Service (IRS) efforts to prevent, identify, and collect employment tax delinquencies, focusing on whether problems exist in the overall IRS strategy for addressing employment tax delinquencies.GAO found that: (1) IRS did not have a centralized effort for preventing, identifying, or collecting delinquent employment taxes; (2) IRS co...
Simplifying Payroll Tax Deposit Rules
T-GGD-91-59: Published: Jul 24, 1991. Publicly Released: Jul 24, 1991.
GAO discussed proposed provisions to simplify the payroll tax deposit system. GAO noted that: (1) deposit rules are difficult to understand and to comply with because employers can be subject to more than one deposit rule during a tax period; (2) in 44 percent of 75 penalty cases examined, IRS tax examiners miscalculated the flat-rate penalty due to improper application of deposit requirements; (3...
Collecting Back Taxes: IRS Phone Operations Must Do Better
IMTEC-91-39: Published: Jun 18, 1991. Publicly Released: Jun 27, 1991.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) Automated Collection System (ACS), focusing on ACS call sites' effectiveness in calling and providing assistance to persons who owed taxes.GAO found that: (1) during fiscal year (FY) 1990, the call sites collected about $2.6 billion in back taxes and assessed another $1.6 billion to be collected later; (2) altho...
Ongoing GAO Assignment Is Examining Luxury Excise Taxes
T-GGD-91-44: Published: Jun 12, 1991. Publicly Released: Jun 12, 1991.
GAO discussed its ongoing evaluation of the policy and administrative issues associated with luxury excise taxes. GAO noted that it plans to: (1) assess Internal Revenue Service examination plans and early audit results; (2) review public comments on the proposed regulations implementing the tax to identify provisions that may present problems to taxpayers; (3) evaluate such policy issues arising...
IRS Needs to Implement a Corporate Document Matching Program
T-GGD-91-40: Published: Jun 10, 1991. Publicly Released: Jun 10, 1991.
GAO discussed the feasibility of the Internal Revenue Service (IRS) instituting a document matching program for investment-type income earned by corporations, focusing on: (1) the benefits and costs of such a program; (2) administrative issues; and (3) potential burdens on businesses that file information returns. GAO noted that: (1) IRS data showed that corporate compliance with the tax laws sign...
IRS' Efforts to Ensure Corporate Tax Compliance
T-GGD-91-21: Published: Apr 17, 1991. Publicly Released: Apr 17, 1991.
GAO discussed the Internal Revenue Service's (IRS) Coordinated Examination Program (CEP) to audit large corporations. GAO noted that: (1) between 1982 and 1992, the corporate tax gap will have grown over 3 times faster than the individual tax gap; (2) small corporations voluntarily paid 61 percent of the tax they owed in 1987, compared to 82 percent in 1980; (3) reasons for the decline in complian...
Tax Administration: Changes Are Needed to Improve Federal Agency Tax Compliance
GGD-91-45: Published: Apr 16, 1991. Publicly Released: Apr 16, 1991.
GAO reviewed the Internal Revenue Service's (IRS) accounts receivable from federal agencies for employment taxes to determine the: (1) extent and causes of delinquent tax payments; (2) options for improving the processing of federal agency employment tax payments; and (3) options for improving federal agencies' compliance with tax laws and regulations.GAO found that: (1) IRS records inaccurately r...
Tax Policy and Administration: 1990 Annual Report on GAO's Tax-Related Work
GGD-91-46: Published: Apr 16, 1991. Publicly Released: Apr 16, 1991.
Pursuant to a legislative requirement, GAO provided information regarding its work on tax policy and administration during fiscal year (FY) 1990, including: (1) actions federal agencies took in response to GAO recommendations as of December 31, 1990; (2) recommendations GAO made to Congress before FY 1990 that remain open; (3) assignments where Congress authorized GAO access to tax information; an...
Tax Administration: IRS Can Improve Its Program to Find Taxpayers Who Underreport Their Income
GGD-91-49: Published: Mar 13, 1991. Publicly Released: Mar 18, 1991.
Pursuant to a congressional request, GAO analyzed the productivity of the Internal Revenue Service's (IRS) program for detecting and pursuing individuals who underreported their income on required tax returns.GAO found that: (1) IRS opened potential underreporter cases when tax returns failed to computer-match information returns and only pursued these cases through its service centers when the ca...