Tax Administration:
IRS' Efforts to Establish a Business Information Returns Program
GGD-88-102: Published: Jul 22, 1988. Publicly Released: Aug 23, 1988.
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In response to a congressional request GAO discussed the Internal Revenue Service's (IRS) progress in implementing its Document Matching Program for business taxpayers.
GAO found that IRS: (1) developed a cross-reference file containing sole proprietors' social security numbers (SSN) and employer identification numbers (EIN); (2) plans to use the file to combine information returns sole proprietors file under EIN with those under SSN to match income reported on tax returns; (3) completed a pilot project which demonstrated information returns' usefulness in detecting partnership and corporate nonfilers; and (4) developed methodologies for determining the costs and benefits of a corporate document matching program. GAO belives that IRS should: (1) expand its cross-reference file to include more data on sole proprietors; (2) evaluate information from all delinquent returns obtained through nonfiler investigations of partnerships and corporations; (3) verify taxpayers' statements made during nonfiler investigations; (4) include the proper mix of personnel costs in computing the costs of a document matching program; and (5) include just the additional tax revenue that would result from using information returns to identify unreported income in calculating the benefits of the program.
Jan 14, 2021
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Tax Administration:
Better Coordination Could Improve IRS's Use of Third-Party Information Reporting to Help Reduce the Tax GapGAO-21-102: Published: Dec 15, 2020. Publicly Released: Jan 14, 2021.
Nov 18, 2020
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IRS Reorganization:
Planning Addressed Key Reform Practices, but Goals and Measures for the Plan Have Not Been FinalizedGAO-21-18: Published: Oct 19, 2020. Publicly Released: Nov 18, 2020.
Nov 9, 2020
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Opportunity Zones:
Improved Oversight Needed to Evaluate Tax Expenditure PerformanceGAO-21-30: Published: Oct 8, 2020. Publicly Released: Nov 9, 2020.
Oct 19, 2020
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Tax Administration:
Opportunities Exist to Improve Oversight of Hospitals' Tax-Exempt StatusGAO-20-679: Published: Sep 17, 2020. Publicly Released: Oct 19, 2020.
Sep 23, 2020
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Taxpayer Service:
IRS Could Improve the Taxpayer Experience by Using Better Service Performance MeasuresGAO-20-656: Published: Sep 23, 2020. Publicly Released: Sep 23, 2020.
Aug 31, 2020
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Abusive Tax Schemes:
Offshore Insurance Products and Associated Compliance RisksGAO-20-589: Published: Jul 30, 2020. Publicly Released: Aug 31, 2020.
Jun 29, 2020
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Taxpayer Compliance:
More Income Reporting Needed for Taxpayers Working through Online PlatformsGAO-20-366: Published: May 28, 2020. Publicly Released: Jun 29, 2020.
Jun 16, 2020
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Tax Exempt Organizations:
IRS Increasingly Uses Data in Examination Selection, but Could Further Improve Selection ProcessesGAO-20-454: Published: Jun 16, 2020. Publicly Released: Jun 16, 2020.
May 1, 2020
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Management Report:
Improvements Are Needed to Enhance the Internal Revenue Service's Internal Control over Financial ReportingGAO-20-480R: Published: May 1, 2020. Publicly Released: May 1, 2020.
Apr 30, 2020
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Priority Open Recommendations:
Internal Revenue ServiceGAO-20-548PR: Published: Apr 23, 2020. Publicly Released: Apr 30, 2020.
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