Tax Administration: Efforts to Prevent, Identify, and Collect Employment Tax Delinquencies
GGD-91-94
Published: Aug 28, 1991. Publicly Released: Aug 28, 1991.
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Highlights
Pursuant to a congressional request, GAO reviewed Internal Revenue Service (IRS) efforts to prevent, identify, and collect employment tax delinquencies, focusing on whether problems exist in the overall IRS strategy for addressing employment tax delinquencies.
Recommendations
Recommendations for Executive Action
| Agency Affected | Recommendation | Status |
|---|---|---|
| Internal Revenue Service | The Commissioner of Internal Revenue should develop a comprehensive plan to prevent, identify, and collect employment tax delinquencies. The plan should coordinate efforts among all IRS functions. The Commissioner should designate an official to oversee execution of the plan and the various programs involved. The plan should include development of the information necessary to: (1) define the characteristics of employers who are delinquent in paying employment taxes; and (2) measure the effectiveness of the IRS programs to prevent, identify, and collect employment tax delinquencies. The report contains a list of specific items which the plan should address. |
To develop a comprehensive plan for employment tax matters, the Commissioner has designated an official to oversee the establishment of a multifunctional matrix management office (Office of Employment Tax Administration and Compliance) dealing with just employment tax delinquencies. In addition, to develop better data on employment tax delinquents, IRS, under its Compliance 2000 initiative, is undertaking a number of studies to achieve the intent of the recommendation. Compliance 2000 is IRS' ongoing strategy to improve taxpayer compliance. IRS is also developing information under its Compliance Research Information System to better characterize delinquent taxpayers. Because some of IRS' efforts are long-term, GAO is closing this recommendation.
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Accounts receivableCollection proceduresDelinquent taxesFederal taxesGovernment collectionsSocial security taxesTax lawTax nonpaymentTax violationsTaxpayers