Noncompliance (41 - 50 of 52 items)
Tax Administration: Overstated Real Estate Tax Deductions Need To Be Reduced
GGD-93-43: Published: Jan 19, 1993. Publicly Released: Feb 22, 1993.
Pursuant to a congressional request, GAO reviewed federal real estate tax deductions in Montgomery County, Maryland, and New Jersey and Minnesota, focusing on the: (1) extent to which taxpayers overstated their federal real estate tax deductions and related tax losses; and (2) reasons for overstated deductions.GAO found that: (1) taxpayers overstated their real estate tax deductions by about $1.5...
Tax Administration: Approaches for Improving Independent Contractor Compliance
GGD-92-108: Published: Jul 23, 1992. Publicly Released: Jul 23, 1992.
Pursuant to a congressional request, GAO reviewed the tax administration effects of the Internal Revenue Service's (IRS) Employment Tax Examination Program, focusing on examining small business compliance using the common-law rules for classifying workers as either employees or independent contractors.GAO found that: (1) common-law rules for differentiating an employee from an independent contract...
Tax Administration: Improving Independent Contractor Compliance
T-GGD-92-63: Published: Jul 23, 1992. Publicly Released: Jul 23, 1992.
GAO discussed its report on improving independent contractor tax compliance, focusing on the Internal Revenue Service's (IRS) Employment Tax Examination Program (ETEP). GAO noted that: (1) the classification rules for determining if a worker is an employee or an independent contractor need to be clarified; (2) since fiscal year 1989, IRS has found that 90 percent of the businesses audited under ET...
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...
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 Policy: Status of IRS' Studies of the Refund Offset Program
GGD-89-60: Published: Apr 25, 1989. Publicly Released: Apr 25, 1989.
Pursuant to a legislative requirement, GAO studied the effects of the Internal Revenue Service's (IRS) Refund Offset Program on voluntary tax compliance, focusing on: (1) IRS improvements to its methodology; and (2) ways to make future studies more precise.GAO found that: (1) IRS improved its studies of the effects of offsetting refunds on taxpayer compliance by incorporating previous filing behav...
Pension Plans: Labor and IRS Enforcement of the Employee Retirement Income Security Act
HRD-89-32: Published: Jan 23, 1989. Publicly Released: Jan 23, 1989.
Pursuant to a congressional request, GAO reviewed the Department of Labor's (DOL) and the Internal Revenue Service's (IRS) efforts to enforce the Employee Retirement Income Security Act's pension plan provisions.GAO found that: (1) DOL closed 1,323 individual pension plan investigations in fiscal year (FY) 1987 and closed 718 during the first 8 months of FY 1988; (2) DOL closed investigations of 7...
Tax Policy: Deducting Interest on Funds Borrowed to Purchase or Carry Tax-Exempt Bonds
GGD-89-14: Published: Dec 19, 1988. Publicly Released: Dec 19, 1988.
In response to a congressional request, GAO reviewed various Internal Revenue Code (IRC) provisions that prohibited deduction of interest expenses associated with borrowing funds to purchase or carry tax-exempt obligations to: (1) determine whether the Internal Revenue Service (IRS) could adequately administer the provisions; (2) quantify potential compliance problems; and (3) evaluate the effects...
Tax Administration: Tax Law Compliance of Churches and Tax-Exempt Religious Organizations
GGD-88-84: Published: Aug 11, 1988. Publicly Released: Sep 13, 1988.
Pursuant to a congressional request, GAO examined: (1) how the Internal Revenue Service (IRS) reviews tax law compliance for churches and other religious organizations; and (2) the difficulties IRS has in ensuring that churches comply with tax laws.GAO found that: (1) IRS monitors compliance of tax-exempt religious organizations which are not churches and other charitable tax-exempt organizations...
Tax Administration: Gas Guzzler Tax Compliance Can Be Increased
GGD-87-85: Published: Jul 16, 1987. Publicly Released: Jul 16, 1987.
GAO: (1) discussed the need for improving taxpayer compliance with the gas guzzler excise tax; (2) evaluated Internal Revenue Service (IRS) efforts to enforce the tax; and (3) identified methods for improving taxpayer compliance.GAO sampled independent imports entering the United States through ports in four Customs Service districts from November 1983 through November 1984. GAO found that: (1) le...