Tax administration systems (71 - 80 of 220 items)
Tax Administration: IRS Is Implementing the National Research Program as Planned
GAO-03-614: Published: Jun 16, 2003. Publicly Released: Jul 16, 2003.
The Internal Revenue Service (IRS) needs up-to-date information on voluntary compliance in order to assess and improve its programs. IRS's last detailed study of voluntary compliance was done in the late 1980s, so the compliance information IRS is using today is not current. IRS is now carrying out the National Research Program (NRP), through which IRS auditors are reviewing about 47,000 randomly...
Minimizing Inappropriate Levies in IRS's Federal Payment Levy Program
GAO-03-318R: Published: Jan 3, 2003. Publicly Released: Jan 3, 2003.
Each year, thousands of taxpayers who owe delinquent federal taxes receive billions of dollars in federal payments. To help the Internal Revenue Service (IRS) collect these delinquent taxes more effectively, the Congress passed the Taxpayer Relief Act of 1997, the provisions of which authorized the establishment of the Federal Payment Levy Program (FPLP), which allows IRS to continuously levy up t...
Tax Administration: IRS Needs to Further Refine Its Tax Filing Season Performance Measures
GAO-03-143: Published: Nov 22, 2002. Publicly Released: Nov 22, 2002.
The tax-filing season, roughly January 1 through April 15, is when most taxpayers file their returns, receive refunds, and call or visit IRS offices or the IRS Web site with questions. To provide better information about the quality of filing season services, IRS is revamping its suite of filing season performance measures. Because the new measures are part of a strategy to improve service and bec...
Tax Administration: Advance Tax Refund Program Was a Major Accomplishment, but Not Problem Free
GAO-02-827: Published: Aug 2, 2002. Publicly Released: Aug 2, 2002.
The Economic Growth and Tax Relief Reconciliation Act of 2001 replaced the 15-percent tax rate for individual taxpayers with a 10-percent rate. To stimulate the economy quickly, the act provided for an advance refund in 2001. Between July and December 2001, the Internal Revenue Service (IRS), working with the Department of the Treasury's Financial Management Service (FMS), mailed out 86 million ad...
Tax Administration: New Compliance Research Effort Is on Track, but Important Work Remains
GAO-02-769: Published: Jun 27, 2002. Publicly Released: Jul 30, 2002.
The U.S. tax system is based on taxpayers voluntarily complying with the tax laws. However, the Internal Revenue Service (IRS) last measured taxpayers' rate of compliance using 1988 tax returns. As time has passed, IRS has become concerned that its ability to understand the effectiveness of its programs and target audits on noncompliant returns has deteriorated, potentially resulting in poorer ser...
Tax Administration: Assessment of IRS' 2001 Tax Filing Season
GAO-02-144: Published: Dec 21, 2001. Publicly Released: Dec 21, 2001.
GAO assessed the Internal Revenue Service's (IRS) performance in the following five key tax filing season activities: (1) processing individual tax returns and refunds, (2) increasing the extent to which individual income tax returns are filed electronically, (3) answering telephone calls and providing quality telephone service, (4) providing accurate and timely face-to-face assistance at its Taxp...
IRS Modernization: Continued Improvement in Management Capability Needed to Support Long-Term Transformation
GAO-01-700T: Published: May 8, 2001. Publicly Released: May 8, 2001.
This testimony discusses (1) how well the Internal Revenue Service (IRS) is providing service to taxpayers and ensuring compliance with tax laws, and (2) IRS' progress in its long-term effort to modernize. GAO found that IRS posted mixed results in 2001 in collecting revenues, providing taxpayer service, and enforcing tax laws. On the plus side, IRS processed millions of tax returns and issued ref...
IRS Telephone Assistance: Quality of Service Mixed in the 2000 Filing Season and Below IRS' Long-Term Goal
GAO-01-189: Published: Apr 6, 2001. Publicly Released: May 7, 2001.
The Internal Revenue Service (IRS) must significantly improve telephone assistance if it is to meet its long-term goal of providing world-class customer service to the tens of millions of taxpayers who call. Although IRS has tried to analyze its performance and identify ways to improve, these efforts have been incomplete. IRS' analyses did not cover all of the key management decisions and other ke...
Fiscal Year 2002 Budget Request for the Internal Revenue Service
GAO-01-698R: Published: May 1, 2001. Publicly Released: May 1, 2001.
For fiscal year 2002, Congress has before it two separate budget requests for the Internal Revenue Service (IRS)--the traditional request prepared by the administration and a separate request prepared by the IRS Oversight Board. There are some significant differences between the two requests. The administration is requesting about $9.4 billion while the Board is requesting an additional $300 milli...
Information Related to the Scope and Complexity of the Federal Tax System
GAO-01-301R: Published: Apr 6, 2001. Publicly Released: Apr 6, 2001.
The National Commission on Restructuring the Internal Revenue Service (IRS) recommended in 1997 that IRS simplify the tax law. The Commission reported a connection between the complexity of the Internal Revenue Code and the difficulty of administering it and taxpayer frustration with the tax system. It reported that such complexity can lead to inadvertent noncompliance, increase costs to taxpayers...