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IRS Efforts To Detect and Pursue Corporate Nonfilers

GGD-80-34 Published: Feb 11, 1980. Publicly Released: Feb 11, 1980.
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Highlights

As a follow-on to a review of efforts by the Internal Revenue Service (IRS) to identify individual nonfilers, GAO evaluated the IRS corporate nonfilers program at three IRS district offices.

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Collection proceduresDelinquent taxesIncome taxesTax administration systemsTax evasionTax nonpaymentTaxesTax returnsDirectoriesPolicies and procedures