Tax Administration: IRS' Low-Dollar Notices Sent to Individual Taxpayers
GGD-00-84
Published: Apr 14, 2000. Publicly Released: Apr 14, 2000.
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Highlights
Pursuant to a congressional request, GAO provided information on the Internal Revenue Service's (IRS) computer-generated low-dollar notices, focusing on notices involving: (1) amounts due of less than $5; and (2) refunds of less than $1.
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Cost analysisTax administration systemsTax nonpaymentTax refundsTax returnsTax violationsTaxpayersWritten communicationIndividual taxpayersData errors