Tax administration systems (61 - 70 of 220 items)
Understanding the Tax Reform Debate: Background, Criteria, and Questions
GAO-05-1009SP: Published: Sep 1, 2005. Publicly Released: Sep 1, 2005.
Taxes are necessary because they fund the services provided by government. In 2005, Americans will pay about $2.1 trillion in combined federal taxes, including income, payroll, and excise taxes, or about 16.8 percent of gross domestic product. Beyond funding government, the federal tax system has profound effects on the economy as a whole and on individual taxpayers, both for today and tomorrow. T...
Tax Administration: IRS Needs Better Strategic Planning and Evaluation of Taxpayer Assistance Training
GAO-05-782: Published: Jul 11, 2005. Publicly Released: Aug 11, 2005.
Millions of taxpayers ask IRS questions about tax law each year. While the accuracy of IRS's answers has improved in some cases, it is still not always what taxpayers or Congress expect. Concerns about accuracy have raised questions about the adequacy of the training IRS provides to its taxpayer assistance staff. Because of these questions, GAO was asked to assess the extent to which IRS's plannin...
Tax Administration: IRS Can Improve Its Productivity Measures by Using Alternative Methods
GAO-05-671: Published: Jul 11, 2005. Publicly Released: Jul 19, 2005.
In the past, the Internal Revenue Service (IRS) has experienced declines in enforcement productivity as measured by cases closed per Full Time Equivalent. Increasing enforcement productivity through a variety of enforcement improvement projects is one strategy being pursued by IRS. Evaluating the benefits of different projects requires good measures of productivity. In addition, IRS's ability to c...
IRS Modernization: Continued Progress Requires Addressing Resource Management Challenges
GAO-05-707T: Published: May 19, 2005. Publicly Released: May 19, 2005.
Since the passage of the IRS Restructuring and Reform Act of 1998 (RRA 98), the Internal Revenue Service (IRS) has faced the challenge of managing its resources to simultaneously improve service to taxpayers, assure taxpayers' compliance with the tax laws, and modernize its antiquated information systems. As requested, this statement provides our assessment of IRS's current performance in the area...
Management Report: Improvements Needed in IRS's Internal Controls
GAO-05-247R: Published: Apr 27, 2005. Publicly Released: Apr 27, 2005.
In November 2004, we issued our report on the results of our audit of the Internal Revenue Service's (IRS) financial statements as of, and for the fiscal years ending, September 30, 2004 and 2003, and on the effectiveness of its internal controls as of September 30, 2004. We also reported our conclusions on IRS's compliance with significant provisions of selected laws and regulations and on whethe...
Tax Administration: IRS Should Take Steps to Improve the Accuracy of Schedule K-1 Data
GAO-04-1040: Published: Sep 30, 2004. Publicly Released: Nov 1, 2004.
Over a trillion dollars in income was distributed in tax year 2002 by flow-through entities, such as partnerships, subchapter S corporations, and trusts, to their partners, shareholders, or beneficiaries, respectively. The Internal Revenue Service (IRS) estimates that from 6 to 15 percent of such income is unreported on individual tax returns. This income is reported to both IRS and to the recipie...
Tax Debt Collection: IRS Is Addressing Critical Success Factors for Contracting Out but Will Need to Study the Best Use of Resources
GAO-04-492: Published: May 24, 2004. Publicly Released: May 24, 2004.
Congress is considering legislation to authorize IRS to contract with private collection agencies (PCA) and to pay them out of the tax revenue that they collect. Some have expressed concerns that this proposal might be unsuccessful, inefficient, or result in taxpayers being mistreated or having their private tax information compromised. This report discusses (1) the critical success factors for co...
Internal Revenue Service: Assessment of Fiscal Year 2005 Budget Request and 2004 Filing Season Performance
GAO-04-560T: Published: Mar 30, 2004. Publicly Released: Mar 30, 2004.
Effective tax administration requires a combination of quality customer service to help those who want to comply, and effective enforcement measures against those who do not. For the last few years, we have been reporting on improvements in taxpayer service and declines in enforcement. With respect to IRS's fiscal year 2005 budget request, the Subcommittee asked GAO to assess whether (1) IRS will...
Internal Revenue Service: Individual Taxpayer Indentification Numbers Can Be Improperly Obtained and Used
GAO-04-529T: Published: Mar 10, 2004. Publicly Released: Mar 10, 2004.
The Internal Revenue Service (IRS) issues Individual Taxpayer Identification Numbers (ITINs) to those who are not eligible for a social security number (SSN) from the Social Security Administration (SSA). ITIN-related concerns include whether any weaknesses in IRS's controls would allow ITINs to be issued and used for illegal purposes and possible security breaches, whether employers are confused...
Earned Income Credit: Qualifying Child Certification Test Appears Justified, but Evaluation Plan Is Incomplete
GAO-03-794: Published: Sep 30, 2003. Publicly Released: Sep 30, 2003.
The Earned Income Credit (EIC), a tax credit available to the working poor, has experienced high rates of noncompliance. Unlike many benefit programs, EIC recipients generally receive payments without advance, formal determinations of eligibility; the Internal Revenue Service (IRS) checks some taxpayers' eligibility later. IRS estimated that tax year 1999 EIC overclaim rates, the most recent data...