High Risk Series:

Internal Revenue Service Receivables

HR-93-13: Published: Dec 1, 1992. Publicly Released: Dec 1, 1992.

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GAO reviewed the Internal Revenue Service's (IRS) ability to collect the tax debts owed to the federal government, focusing on what IRS needs to do to increase collections.

GAO found that: (1) IRS estimates that it will never collect 75 percent of the tax debt, since tax records are inaccurate, it cannot locate delinquent taxpayers, and deliquent taxpayers are unable to pay; (2) for fiscal year 1991, IRS collections of accounts receivable actually declined by 5 percent while the IRS receivable inventory increased by 15 percent; and (3) conditions that interfered with IRS ability to collect unpaid taxes included lack of complete account information, an inefficient collection process, the need to balance collection efforts with taxpayer protection, a highly decentralized organizational structure, and uneven staffing among offices.

Below are the reports in this series:

High Risk Series: Farmers Home Administration's Farm Loan Programs HR-93-1, Dec 1, 1992

High Risk Series: Guaranteed Student Loans HR-93-2, Dec 1, 1992

High Risk Series: Bank Insurance Fund HR-93-3, Dec 1, 1992

High Risk Series: Resolution Trust Corporation HR-93-4, Dec 1, 1992

High Risk Series: Pension Benefit Guaranty Corporation HR-93-5, Dec 1, 1992

High Risk Series: Medicare Claims HR-93-6, Dec 1, 1992

High Risk Series: Defense Weapons Systems Acquisition HR-93-7, Dec 1, 1992

High Risk Series: Defense Contract Pricing HR-93-8, Dec 1, 1992

High Risk Series: Department of Energy Contract Management HR-93-9, Dec 1, 1992

High Risk Series: Superfund Program Management HR-93-10, Dec 1, 1992

High Risk Series: NASA Contract Management HR-93-11, Dec 1, 1992

High Risk Series: Defense Inventory Management HR-93-12, Dec 1, 1992

High Risk Series: Internal Revenue Service Receivables HR-93-13, Dec 1, 1992

High Risk Series: Managing the Customs Service HR-93-14, Dec 1, 1992

High Risk Series: Management of Overseas Real Property HR-93-15, Dec 1, 1992

High Risk Series: Federal Transit Administration Grant Management HR-93-16, Dec 1, 1992

High Risk Series: Asset Forfeiture Programs HR-93-17, Dec 1, 1992

Jul 29, 2014

Jul 22, 2014

Jun 17, 2014

Jun 11, 2014

Jun 10, 2014

May 28, 2014

May 21, 2014

May 12, 2014

May 7, 2014

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