Tax Administration:
State Tax Administrators' Views on Delinquent Tax Collection Methods
GGD-94-59FS: Published: Feb 2, 1994. Publicly Released: Feb 2, 1994.
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Pursuant to a congressional request, GAO provided information on the options available to the Internal Revenue Service (IRS) to enhance its collection of delinquent federal taxes by examining how 43 states collect delinquent state taxes.
GAO found that: (1) many states have made changes to their delinquent tax collection procedures to increase collections and program efficiency; (2) state tax collection program improvements include new or improved accounts receivable management information systems, updated written billing procedures, and the use of telephone collection techniques and enforcement programs that restrict taxpayer access to certain state business licenses and permits; (3) 8 states have modified their revenue officers' roles as they implemented changes in their collection strategies; (4) 37 states use enforcement tools that encourage taxpayers to pay delinquent taxes; (5) at least one state believes its enforcement efforts are successful in minimizing the amount of time spent in collecting taxes; (6) many states have collection tools not currently available to IRS including the use of private collection companies to collect delinquent taxes from in- and out-of-state taxpayers and allowance of credit card tax payments; (7) states have mixed views on the effectiveness of private collection companies in collecting delinquent taxes; (8) most states believe credit card tax payments are effective; (9) all of the states reviewed allow taxpayers to pay delinquent taxes in installments; and (10) most states do not accept a compromise for settling debt for less than the total amount.
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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