Internal Revenue Service:
Opportunities to Reduce Taxpayer Burden Through Return-Free Filing
GGD-92-88BR: Published: May 8, 1992. Publicly Released: May 8, 1992.
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Pursuant to a congressional request, GAO reviewed the: (1) potential advantages and disadvantages of a tax return-free filing system; and (2) the feasibility of a return-free filing system that the Internal Revenue Service (IRS) envisioned in a 1987 report.
GAO found that: (1) the IRS system would relieve millions of individual taxpayers of the burden of preparing and filing their own returns; (2) the IRS return-free system could be redesigned to use new technologies and be more cost-effective and feasible, but taxpayer resistance and the cost-effectiveness of other filling alternatives could make this an unattractive alternative; (3) IRS is using available technology to provide various filing alternatives, but they all continue to require that taxpayers prepare and submit paper documents and that IRS send out refunds and bills; (4) many foreign countries use a version of return-free filing called final withholding in which an employee's withholding becomes the tax; and (5) if the United States adopted the withholding system it could significantly reduce the number of individual returns and reduce costs to IRS.
Jan 30, 2018
Tax Fraud and Noncompliance:
IRS Can Strengthen Pre-refund Verification and Explore More UsesGAO-18-224: Published: Jan 30, 2018. Publicly Released: Jan 30, 2018.
Dec 20, 2017
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Tax Information Returns:
Shared Service Centers Generally Transmitted Federal Wage and Tax Data on Time for Tax Year 2016GAO-18-90R: Published: Nov 20, 2017. Publicly Released: Dec 20, 2017.
Dec 18, 2017
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Sales Taxes:
States Could Gain Revenue from Expanded Authority, but Businesses Are Likely to Experience Compliance CostsGAO-18-114: Published: Nov 16, 2017. Publicly Released: Dec 18, 2017.
Nov 30, 2017
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Tax Gap:
IRS Needs Specific Goals and Strategies for Improving ComplianceGAO-18-39: Published: Oct 31, 2017. Publicly Released: Nov 30, 2017.
Nov 28, 2017
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Identity Theft:
Improved Collaboration Could Increase Success of IRS Initiatives to Prevent Refund FraudGAO-18-20: Published: Nov 28, 2017. Publicly Released: Nov 28, 2017.
Sep 6, 2017
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Affordable Care Act:
IRS Should Mitigate Limitations of Data to Be Used for the Age and Gender Adjustment for the Tax on High-cost Health PlansGAO-17-661: Published: Sep 6, 2017. Publicly Released: Sep 6, 2017.
May 18, 2017
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Employment Taxes:
Timely Use of National Research Program Results Would Help IRS Improve Compliance and Tax Gap EstimatesGAO-17-371: Published: Apr 18, 2017. Publicly Released: May 18, 2017.
May 17, 2017
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Management Report:
Improvements Are Needed to Enhance the Internal Revenue Service's Internal Control over Financial ReportingGAO-17-454R: Published: May 17, 2017. Publicly Released: May 17, 2017.
Apr 27, 2017
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IRS Return Selection:
Improved Planning, Internal Controls, and Data Would Enhance Large Business Division Efforts to Implement New Compliance ApproachGAO-17-324: Published: Mar 28, 2017. Publicly Released: Apr 27, 2017.
Apr 26, 2017
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2017 Filing Season:
New Wage Verification Process Holds Promise but IRS Faced Implementation ChallengesGAO-17-525T: Published: Apr 26, 2017. Publicly Released: Apr 26, 2017.
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