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
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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