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Possibility of Improper Geothermal Energy Tax Credit Claims

RCED-83-1 Published: Dec 02, 1982. Publicly Released: Dec 02, 1982.
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Highlights

GAO evaluated the reasonableness of geothermal energy tax credit claims made by individual taxpayers. In performing this review, GAO did not examine any income tax returns.

Recommendations

Recommendations for Executive Action

Agency Affected Recommendation Status
Internal Revenue Service The Commissioner of Internal Revenue should: (1) test the propriety of selected geothermal tax credit claims; and (2) determine the extent to which a problem exists that warrants expanded IRS action.
Closed – Implemented
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

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Topics

Tax Policy and Administration
Geothermal energyIncome taxesTax administrationTax creditEnergy tax creditsExpenditure of fundsTaxpayersGeothermal resourcesStatistical dataTax returns