Tax Administration:

Status of Tax Systems Modernization, Tax Delinquencies, and the Tax Gap

T-GGD-93-4: Published: Feb 3, 1993. Publicly Released: Feb 3, 1993.

Additional Materials:

Contact:

Office of Public Affairs
(202) 512-4800
youngc1@gao.gov

GAO discussed issues facing the Internal Revenue Service (IRS), focusing on: (1) management of the $23 billion Tax System Modernization (TSM) program; (2) collection of $30 billion in delinquent taxes; and (3) reduction of a $114 billion tax gap. GAO noted that: (1) IRS and taxpayers have realized some of the benefits of modernization, such as electronic filing; (2) IRS has made some progress with interim systems, but has not completed steps critical to long-term modernization; (3) after 6 years, IRS still does not have a complete set of system and data standards needed to guide TSM software development; (4) IRS has not completed detailed security, privacy, and telecommunications requirements for TSM; (5) IRS has not tracked exact spending levels and benefits for TSM projects through the IRS project tracking system; (6) IRS has increased collection of delinquent taxes, but inadequate records, an antiquated and inefficient collection process, and an ineffective staff allocation process have hindered collection efforts; and (7) IRS needs to reduce the tax gap through improved voluntary compliance.

Sep 15, 2016

Sep 14, 2016

Sep 8, 2016

Jun 29, 2016

Jun 22, 2016

Jun 10, 2016

Jun 9, 2016

Jun 2, 2016

May 25, 2016

Looking for more? Browse all our products here