Tax nonpayment (51 - 60 of 77 items)
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: Reducing Delays in the Pursuit of Tax Revenue on Closed Criminal Cases
GGD-89-41: Published: Mar 16, 1989. Publicly Released: Mar 16, 1989.
In response to a congressional request, GAO evaluated the Internal Revenue Service's (IRS) General Enforcement Program (GEP), focusing on the: (1) amount of civil tax assessed and collected; and (2) IRS process for referring completed cases for civil action.GAO reviewed selected GEP cases completed in fiscal year 1984, and found that IRS: (1) assessed about $204 million in penalties on 2,470 crimi...
Transition Series: Internal Revenue Service Issues
OCG-89-26TR: Published: Nov 1, 1988. Publicly Released: Nov 1, 1988.
GAO summarized information relating to tax administration issues facing the Internal Revenue Service (IRS).GAO noted that IRS could: (1) modernize its inefficient and outdated tax processing system by designating and supporting the necessary information technology and financial personnel and developing a financial management plan to set priorities, ensure accountability, and maintain and monitor s...
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: 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: IRS' Tax Gap Studies
GGD-88-66BR: Published: Mar 25, 1988. Publicly Released: Mar 25, 1988.
Pursuant to a congressional request, GAO provided information on the Internal Revenue Service's (IRS) studies on the tax gap, defined as the difference between the amount of income taxes individuals and businesses voluntarily pay and the amount of income taxes individuals and businesses actually owe.GAO found that the IRS 1988 tax gap study differed from its 1983 study in that it: (1) excluded tax...
[Comments on Navy's Payment of Florida Gross Receipts Tax]
B-223084: Published: Jul 28, 1987. Publicly Released: Jul 28, 1987.
The Navy questioned whether it should pay a state gross receipts tax for telecommunications services. GAO noted that it had no authority to interpret the statute and recommended payment of the unpaid taxes pending a legal decision...
Tax Administration: IRS' Automated Collection System
GGD-86-120BR: Published: Jul 31, 1986. Publicly Released: Sep 2, 1986.
In response to a congressional request, GAO monitored telephone calls at four Internal Revenue Service (IRS) Automated Collection System (ACS) sites and provided: (1) a general overview of the IRS system for obtaining delinquent returns and collecting delinquent taxes; (2) a description of how ACS fits into the IRS overall collection system; and (3) the results of the monitored calls and a case an...
Tax Administration: Compliance and Other Issues Associated With Occupational Excise Taxes
GGD-86-49: Published: Jun 5, 1986. Publicly Released: Jun 5, 1986.
GAO reviewed the effectiveness of the Bureau of Alcohol, Tobacco and Firearms (BATF) and the Internal Revenue Service (IRS) in imposing occupational excise taxes on businesses and individuals in the alcohol, wagering, and firearms industries.GAO found that: (1) BATF initiated a special tax collection program to increase compliance and tax collections from retail alcohol establishments; (2) BATF dr...
Taxation of the Insurance Industry
129132: Feb 20, 1986
A speech was given presenting GAO views on: (1) the taxation of the insurance industry; (2) property and casualty insurance companies' pricing strategies; (3) the impact of certain current tax provisions on the industry; and (4) the consolidation of property/casualty companies with parent companies that are not in the insurance business. Because the ability to offset underwriting and investment in...