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Tax Administration: Tax Requirements of Small Businesses

GGD-99-133 Published: Aug 24, 1999. Publicly Released: Aug 24, 1999.
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Highlights

Pursuant to a congressional request, GAO provided information on small business tax requirements, focusing on: (1) the federal filing, reporting, and deposit requirements that apply to small businesses; and (2) the actual experience of small businesses in meeting these requirements, including their involvement in the Internal Revenue Service's (IRS) enforcement process.

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Federal taxesReporting requirementsSmall businessTax administrationTax lawTax return auditsIncome taxS corporationsTaxesTaxpayers