Tax Administration: IRS Can Improve Its Collection Procedures for Taxpayers Living Overseas
GGD-87-14
Published: Dec 12, 1986. Publicly Released: Dec 12, 1986.
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Highlights
GAO: (1) evaluated Internal Revenue Service (IRS) collection policies and procedures as they relate to taxpayers using Army Post Office (APO) and Fleet Post Office (FPO) addresses; and (2) identified alternatives for needed improvements in the APO/FPO collection process.
Recommendations
Recommendations for Executive Action
| Agency Affected | Recommendation | Status |
|---|---|---|
| Internal Revenue Service | The Commissioner of Internal Revenue should assign responsibility for APO/FPO collection cases to the Assistant Commissioner (International). |
Closed – Implemented
An IRS report, issued as a result of GAO work, recommended that responsibility for APO/FPO collection cases, as well as other responsibilities relating to APO/FPO taxpayers, be assigned to the Assistant Commissioner (International). That recommendation was implemented in February 1990.
|
| Internal Revenue Service | The Commissioner of Internal Revenue should require APO/FPO taxpayers to file their tax returns at the Philadelphia Service Center. |
Closed – Implemented
IRS has centralized the filing of all APO/FPO returns, about 450,000, at the Philadelphia Service Center.
|
| Internal Revenue Service | The Commissioner of Internal Revenue should arrange for access to the Defense Manpower Data Center's information base. |
Closed – Implemented
IRS has arranged for a quarterly match of delinquent taxpayers with the Defense Manpower Data Center's database to obtain more current address information. According to IRS, the first match was successfully completed on January 24, 1990.
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