Tax returns (51 - 60 of 129 items)
Tax Administration: IRS' Return Selection Process
GGD-99-30: Published: Feb 22, 1999. Publicly Released: Feb 22, 1999.
Pursuant to a congressional request, GAO reviewed how effectively the Internal Revenue Service (IRS) selects individual income tax returns for audit, focusing on: (1) the extent to which IRS district offices have used various sources to select these individual returns for audit; and (2) comparing the results of audits selected using these sources in terms of the rate at which audits recommended no...
Tax Policy and Administration Issue Area: Active Assignments
AA-98-7(3): Published: Aug 1, 1998. Publicly Released: Aug 1, 1998.
GAO provided information on its active assignments in the Tax Policy and Administration issue area as of August 17, 1998...
Tax Administration: IRS Measures Could Provide a More Balanced Picture of Audit Results and Costs
GGD-98-128: Published: Jun 23, 1998. Publicly Released: Jun 23, 1998.
Pursuant to a congressional request, GAO provided information on the Internal Revenue Service's (IRS) measures of the results of its audits of tax returns, focusing on: (1) how much of the additional taxes recommended in all types of audits that were closed in fiscal year (FY) 1992 through FY 1997 had been settled or were still in dispute and, if settled, how much had been assessed and collected a...
Tax Administration: Factors Affecting Results from Audits of Large Corporations
GGD-97-62: Published: Apr 17, 1997. Publicly Released: Apr 17, 1997.
GAO reviewed the Internal Revenue Service's (IRS) program to audit the tax returns of about 45,000 large corporations that are not in the Coordinated Examination Program (CEP), focusing on factors that contributed to the assessment rate and audit results.GAO noted that: (1) IRS invested 25 percent more hours in audits of large corporations during 1994 than it did in 1988, yet it recommended 23 per...
IRS Management: Improvement Needed in High-Risk Areas
T-GGD-97-79: Published: Apr 14, 1997. Publicly Released: Apr 14, 1997.
GAO discussed the Internal Revenue Service's (IRS) efforts to improve the management and operation of its high-risk areas, focusing on the: (1) problems IRS faces in six high-risk areas; (2) progress IRS has made recently in addressing these problems; and (3) measures IRS must take to resolve the problems in its high-risk areas.GAO noted that: (1) solving the problems in the high-risk areas is not...
Tax Expenditures: Information on Employer-Provided Educational Assistance
GGD-97-28: Published: Dec 19, 1996. Publicly Released: Dec 19, 1996.
Pursuant to a congressional request, GAO reported on employer-provided educational assistance between 1992 and 1994 under section 127 of the Internal Revenue Code (IRC), focusing on: (1) the characteristics of employers providing educational assistance, such as the number of providers and their size; (2) employees eligible for and receiving it, such as the number of recipients and their level of s...
Tax Administration: Audit Trends and Results for Individual Taxpayers
GGD-96-91: Published: Apr 26, 1996. Publicly Released: May 22, 1996.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) audits of individual taxpayers, focusing on: (1) IRS audit rates for individual returns; and (2) the overall results of IRS most recent audits of individual returns.GAO found that: (1) while the audit rate for individuals decreased between fiscal years (FY) 1988 and 1993 from 1.57 percent to .92 percent, it incr...
Tax Policy and Administration: 1995 Annual Report on GAO's Tax-Related Work
GGD-96-61: Published: Mar 8, 1996. Publicly Released: Mar 8, 1996.
Pursuant to a legislative requirement, GAO summarized its work on tax policy and administration during fiscal year (FY) 1995, including: (1) actions federal agencies took in response to its recommendations as of December 31, 1995; (2) recommendations made to Congress before and during FY 1995 that remain open; and (3) assignments for which it received authorized access to tax information.GAO noted...
Tax Administration: Audit Trends and Taxes Assessed on Large Corporations
GGD-96-6: Published: Oct 13, 1995. Publicly Released: Oct 13, 1995.
GAO reviewed the results of the Internal Revenue Service's (IRS) efforts to audit the tax returns of about 45,000 large corporations, focusing on: (1) audit trends for fiscal years 1988 through 1994; (2) the portion of taxes recommended by agents that were eventually assessed; and (3) the profiles of audited large corporations compared with those of nonaudited corporations.GAO found that: (1) for...
Reducing the Tax Gap: Results of a GAO-Sponsored Symposium
GGD-95-157: Published: Jun 2, 1995. Publicly Released: Jun 2, 1995.
GAO presented the results of its symposium on key taxpayer compliance issues.GAO found that: (1) the federal tax system does not ensure uniform compliance among various groups of taxpayers; (2) major modifications in the current tax system would be required to substantially improve taxpayer compliance with tax laws, such as reducing tax law complexity and extending income tax withholding requireme...