Tax Administration:
IRS' Executives' Views on the Business Review Process
GGD-92-103FS: Published: May 29, 1992. Publicly Released: May 29, 1992.
Additional Materials:
- Full Report:
Contact:
GAO reviewed the results of a survey of 55 senior Internal Revenue Service (IRS) executives on their opinions on how the fiscal year (FY) 1991 IRS business review process worked and how it might be improved.
GAO found that: (1) overall, those surveyed believed that the business review process had improved communications between senior IRS executives and the Commissioner of Internal Revenue, and helped to focus more attention on important IRS activities; (2) 58 percent of the executives rated the business review process as good, 14 percent rated it as poor, and the remaining 28 percent were uncertain; (3) 82 percent of the executives believed that the FY 1991 process was generally better or much better than the FY 1990 process, and 62 percent expected the FY 1992 process to be better than the FY 1991 process, based on what they knew; (4) the executives believed that top management commitment was essential to effective business reviews, and 15 believed that the most positive aspect of the FY 1991 business review process was the involvement of the former Commissioner and other top executives; (5) 96 percent of the executives understood the purpose of the business review process, but believed that middle-level managers and some line employees did not understand the process; (6) 82 percent of the executives believed that the FY 1991 business reviews covered too many corporate or functional critical success factors, and 80 percent believed that the business review process required too much paperwork; and (7) the executives believed that the business review process could be improved if new or revised performance measures were developed, if business reviews were better focused, if business review reports were revised to better indicate what the review results meant, and if paperwork was reduced.
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
-
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
-
Opportunity Zones:
Improved Oversight Needed to Evaluate Tax Expenditure PerformanceGAO-21-30: Published: Oct 8, 2020. Publicly Released: Nov 9, 2020.
Oct 19, 2020
-
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
-
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
-
Abusive Tax Schemes:
Offshore Insurance Products and Associated Compliance RisksGAO-20-589: Published: Jul 30, 2020. Publicly Released: Aug 31, 2020.
Jun 29, 2020
-
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
-
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
-
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
-
Priority Open Recommendations:
Internal Revenue ServiceGAO-20-548PR: Published: Apr 23, 2020. Publicly Released: Apr 30, 2020.
Looking for more? Browse all our products here
Explore our Key Issues on Tax Policy and Administration
Explore our other Key Issues here
