Tax gap (1 - 2 of 2 items) in Past Year
Tax Debt Collection: IRS Needs to Define Field Program Objectives and Assess Risks in Case Selection
GAO-16-787: Published: Sep 13, 2016. Publicly Released: Sep 13, 2016.
The Internal Revenue Service (IRS) uses automated processes to prioritize cases to be potentially selected for in-person contact to resolve a tax collection issue (see figure), but group managers in the Field Collection program manually select the cases to assign to revenue officers. For example, when reviewing cases, group managers consider characteristics of the revenue officer available—such...
IRS Referral Programs: Opportunities Exist to Strengthen Controls and Increase Coordination across Overlapping Programs
GAO-16-155: Published: Feb 23, 2016. Publicly Released: Mar 24, 2016.
Information referrals from the public alleging tax noncompliance must be submitted on paper forms by mail to the Internal Revenue Service (IRS). These referrals are manually screened by clerical staff and routed by mail to units across IRS for further action, as shown in the figure.Process for Screening and Routing Information Referrals for Further ReviewIneffective internal controls undercut IRS...