Tax Administration:
Information on IRS' International Tax Compliance Activities
GGD-94-96FS: Published: Jun 27, 1994. Publicly Released: Jul 27, 1994.
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Pursuant to a congressional request, GAO reviewed how: (1) the Internal Revenue Service (IRS) uses additional resources allocated to international compliance activities; and (2) IRS measures the effectiveness of its international tax compliance activities.
GAO found that: (1) from fiscal year (FY) 1990 to 1993, IRS devoted more resources to international tax compliance activities, used its resources to increase foreign-controlled corporation (FCC) examinations and to initiate and expand its Advance Pricing Agreement (APA) program, and performed 31 percent fewer examinations of non-FCC tax returns; (2) IRS uses many indicators to measure the effectiveness of its international tax compliance activities; (3) in examinations, IRS compares the additional tax recommended by international examiners with the number of staff hours used to do the examinations; (4) in the appeals process, IRS uses the amounts sustained by IRS appeals as recommended tax adjustments; and (5) IRS has recently developed over 30 measures to more systematically reflect its objectives of increasing voluntary compliance, reducing taxpayer burden, and improving productivity.
Mar 1, 2021
Tax Filing:
Actions Needed to Address Processing Delays and Risks to the 2021 Filing SeasonGAO-21-251: Published: Mar 1, 2021. Publicly Released: Mar 1, 2021.
Jan 14, 2021
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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.
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