Tax evasion (41 - 50 of 54 items)
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...
IRS' Backlog of Tax Returns With Tax Shelter Issues Awaiting Settlement
GGD-86-140BR: Published: Sep 12, 1986. Publicly Released: Sep 17, 1986.
In response to a congressional request, GAO evaluated the Internal Revenue Service's (IRS) settlement of tax shelter issues and its efforts to curtail the promotion and sale of abusive tax shelters.GAO found that, since IRS had contended that tax shelters constituted an abuse of the tax laws, it established a program to identify, examine, and investigate those tax shelters utilizing improper or ex...
Federal Efforts To Define and Combat the Tax Haven Problem
121055: Apr 12, 1983
GAO discussed Federal efforts to define and combat the tax haven problem. Tax havens generally are defined by the tax community as countries which impose a low or zero rate of tax on all or certain categories of income and which do not impose currency control on nonresidents. GAO focused primarily on IRS efforts to detect and deter tax law abuses relating to tax havens. The Federal Government is c...
Senate Bill 2198, Taxpayer Compliance Improvement Act of 1982
117850: Mar 22, 1982
GAO discussed the problem of the income tax compliance gap and the need for Senate Bill 2198, the Taxpayer Compliance Improvement Act of 1982. This bill seeks to reduce the shortfall in Federal tax revenues by focusing on noncompliance attributable to some types of unreported income, the most serious IRS compliance problem. IRS must strive to achieve the highest possible degree of voluntary compli...
Illegal Tax Protesters Threaten System
GGD-81-83: Published: Jul 8, 1981. Publicly Released: Jul 8, 1981.
GAO reviewed the efforts of the Internal Revenue Service (IRS) to detect and deter illegal tax protesters. The review was based primarily on a random sample of cases identified as protesters in 1978 and 1979 by three IRS districts. IRS defines an illegal tax protester as a person who advocates or participates in a scheme with a broad exposure that results in the illegal underpayment of taxes. To c...
Internal Revenue Service's Efforts Against Illegal Tax Protesters
115485: Jun 10, 1981
An illegal tax protester is a person who advocates and/or participates in a scheme with broad exposure that results in the illegal underpayment of taxes. In the past few years, the illegal tax protest movement has grown significantly. It alone poses a threat to the Nation's voluntary compliance tax system. To determine the nature and extent of the illegal tax protest problem and to evaluate the ef...
Adequacy of IRS Compliance Resources for FY 1982
115251: May 11, 1981
Effective, efficient, and fair tax administration obviously requires the commitment of adequate resources. There is a trend toward decreasing voluntary compliance with the Nation's tax laws. To stem the trend, a combination of measures is required. These measures include, along with a commitment of additional compliance resources, management improvements and legislative changes. As a result of tax...
Underground Economy--What Can and Should Be Done: The Federal Role
113937: Nov 19, 1980
If people had paid the taxes which the Internal Revenue Service (IRS) estimated went unreported in 1976, the Federal Government's fiscal year 1977 budget deficit would have been reduced by 58 percent. Certain actions are being taken by IRS to improve its programs to detect and deter noncompliance. Other actions need congressional attention. IRS compliance enforcement programs include collections,...
IRS Efforts To Detect and Pursue Corporate Nonfilers
GGD-80-34: Published: Feb 11, 1980. Publicly Released: Feb 11, 1980.
As a follow-on to a review of efforts by the Internal Revenue Service (IRS) to identify individual nonfilers, GAO evaluated the IRS corporate nonfilers program at three IRS district offices.Generally, the weaknesses found in IRS investigative policies and procedures for securing delinquent corporate income tax returns are similar to those discussed in the earlier report on individual nonfilers. Ho...
Improved Planning for Developing and Selecting IRS Criminal Tax Cases Can Strengthen Enforcement of Federal Tax Laws
GGD-80-9: Published: Nov 6, 1979. Publicly Released: Nov 21, 1979.
The Internal Revenue Service (IRS) must use its agents as efficiently as possible to carry out a balanced effective enforcement program. It tries to balance cases among all types of violations in many income tax brackets, occupations, and geographical locations. This report discussed the need for better planning to enhance the productivity of criminal case development and selection activities.The...