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Tax Administration: IRS' Abatement of Assessments in Fiscal Years 1995-98

GGD-99-77 Published: Jun 04, 1999. Publicly Released: Jun 04, 1999.
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Highlights

Pursuant to a congressional request, GAO provided information on the Internal Revenue Service's (IRS) past abatements of tax assessments, focusing on: (1) the number and amount of various types of tax, penalty, and interest abatements made during fiscal years (FY) 1995 through 1998; and (2) selected characteristics of the abatements, such as the tax years of abated assessments, taxpayers' use of paid tax preparers, and IRS' actions--such as audit or collection actions--before abating assessments.

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Fines (penalties)Income taxesInterestStatistical dataTax administrationTax nonpaymentTax returnsTaxpayersUnderpaymentsBusiness taxes