Tax Administration: IRS Excise Tax Audits of Manufacturers and Importers of Sporting Goods
GGD-87-27FS
Published: Jan 05, 1987. Publicly Released: Jan 15, 1987.
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Highlights
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) compliance activities and the Departments of the Treasury's and the Interior's accounting procedures for federal excise taxes of manufacturers and importers of certain categories of sporting goods.
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Accounting proceduresAccounting systemsAuditing proceduresExcise taxesStatistical dataTax administrationTax return auditsFirearmsAmmunitionTax returns