Tax law (61 - 70 of 70 items)
Comprehensive Review of Civil Penalties Needed
T-GGD-88-24: Published: Mar 31, 1988. Publicly Released: Mar 31, 1988.
GAO discussed the Internal Revenue Code's (IRC) civil penalty provisions and their enforcement. GAO noted that: (1) IRC contains nearly 150 civil penalties; and (2) the Internal Revenue Service (IRS) assessed almost 27 million penalties totalling over $14 billion in fiscal year 1987. GAO also noted that IRS plans to study its penalty provisions structure through a methodology which: (1) draws heav...
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...
Tax-Exempt Organizations and the Unrelated Business Income Tax
T-GGD-87-20: Published: Jun 22, 1987. Publicly Released: Jun 22, 1987.
GAO discussed the nature and extent of commercial and other income-producing activities of tax-exempt organizations and the use of the unrelated-business income tax to deal with those activities. GAO found that: (1) there are no complete data to measure tax-exempt organizations' income-producing activities and to show how significant the competition is between the taxable-business and tax-exempt c...
The Administration's Fiscal 1986 Budget Request for the Internal Revenue Service
126814: Apr 29, 1985
Testimony was given concerning the tax administration operations and activities which GAO has reviewed for the past several years. GAO found that, while improvements allow the Internal Revenue Service (IRS) to make its existing resources more efficient, it needs additional resources to effectively administer the nation's tax system. The IRS workload continues to increase due to: (1) a decline in v...
IRS Needs To Curb Excessive Deductions for Self-Employment Retirement Plans
GGD-82-85: Published: Aug 26, 1982. Publicly Released: Aug 26, 1982.
GAO reported on the deductions which self-employed individuals have been allowed, since 1962, to contribute to retirement plans authorized by Congress, known as "Keogh plans." Because the legal requirements associated with these plans are complex, there is considerable potential for error in computing allowable deductions.GAO found that the results of the Internal Revenue Service's (IRS) 1976 Taxp...
Impact of the Paperwork Reduction Act on the Internal Revenue Service's Ability To Administer the Tax Laws
GGD-82-90: Published: Jul 6, 1982. Publicly Released: Jul 6, 1982.
Concern was expressed that section 202 of the proposed Taxpayer Compliance Improvement Act of 1982 would exempt the Internal Revenue Service (IRS) from key provisions of the Paperwork Reduction Act of 1980. GAO was requested to analyze the impact of the Paperwork Act on the ability of IRS to administer the tax laws, particularly the Taxpayer Compliance Improvement Act. The analysis was directed to...
Senate Bill 2198, Taxpayer Compliance Improvement Act of 1982
117850: Mar 22, 1982
GAO discussed the problem of the income tax compliance gap and the need for Senate Bill 2198, the Taxpayer Compliance Improvement Act of 1982. This bill seeks to reduce the shortfall in Federal tax revenues by focusing on noncompliance attributable to some types of unreported income, the most serious IRS compliance problem. IRS must strive to achieve the highest possible degree of voluntary compli...
Illegal Tax Protesters Threaten System
GGD-81-83: Published: Jul 8, 1981. Publicly Released: Jul 8, 1981.
GAO reviewed the efforts of the Internal Revenue Service (IRS) to detect and deter illegal tax protesters. The review was based primarily on a random sample of cases identified as protesters in 1978 and 1979 by three IRS districts. IRS defines an illegal tax protester as a person who advocates or participates in a scheme with a broad exposure that results in the illegal underpayment of taxes. To c...
Disclosure and Summons Provisions of 1976 Tax Reform Act--An Analysis of Proposed Legislative Changes
GGD-80-76: Published: Jun 17, 1980. Publicly Released: Jun 17, 1980.
Views and suggestions are provided on proposed legislation which would revise the disclosure and summons provisions of the Tax Reform Act of 1976. Basically, the four bills seek a better balance than now exists between legitimate privacy concerns and equally legitimate law enforcement information needs. Two basic principles were used in analyzing the proposed bills: (1) the primary mission of the...