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Tax Administration: IRS' Efforts to Serve Small Business Taxpayers

T-GGD-00-138 Published: May 23, 2000. Publicly Released: May 23, 2000.
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Highlights

Pursuant to a congressional request, GAO discussed the factors that complicate small businesses' efforts to comply with the tax laws and the Internal Revenue Service's (IRS) efforts to provide better service to small businesses and self-employed taxpayers.

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Customer servicePerformance measuresReporting requirementsSelf-employedSmall businessTax administration systemsTaxpayersVoluntary complianceTax administrationPerformance management