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Tax Administration: IRS Activities to Increase Compliance of Overseas Taxpayers

GGD-93-93 Published: May 18, 1993. Publicly Released: May 18, 1993.
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Highlights

Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) efforts to improve overseas taxpayers' tax compliance.

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Topics

Americans employed abroadCollection proceduresDelinquent taxesIncome taxesInteragency relationsTax administration systemsTax evasionTax returnsTaxpayersVoluntary compliance