Tax Administration:

Recurring Tax Issues Tracked By IRS' Office of Appeals

GGD-93-101: Published: May 4, 1993. Publicly Released: May 4, 1993.

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Pursuant to a congressional request, GAO examined tax issues that the Internal Revenue Service (IRS) must address year after year, focusing on the most prevalent issues appealed by taxpayers.

GAO found that: (1) 14 tax code sections accounted for almost one-half of the appealed issues as of September 30, 1992 and about 57 percent of the $99 billion in disputed income adjustments, which was consistent with previous years; (2) 53 subsections within the 14 tax code sections accounted for a significant number of the recurring issues appealed; (3) IRS only selected a general code to describe a significant number of the appealed issues; and (4) some cases have more descriptive information on each issue because personnel handling the cases are permitted to enter unlimited information on each issue at their discretion.

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