IRS Records: Inconsistencies Between Statutes Affect Records Appraisal

GGD-98-4 Published: Oct 02, 1997. Publicly Released: Oct 02, 1997.

Highlights

Pursuant to a congressional request, GAO evaluated the Internal Revenue Service's (IRS) records management program, focusing on how IRS: (1) applies the restrictions of U.S. Code, title 26, section 6103, in reviewing and inventorying its records; and (2) carries out its records management responsibilities.

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Topics

Tax Policy and Administration

ArchivesFederal records managementInteragency relationsRecords dispositionStatutory lawTax information confidentialityNational archivesRecords managementTax returnsTaxpayers