Tax Administration: Few State and Local Governments Publicly Disclose Delinquent Taxpayers

Pursuant to a congressional request, GAO provided information on state and local public tax disclosure programs, focusing on: (1) which state and local governments are operating programs to publicly disclose the names of taxpayers that are delinquent in paying the income taxes they owe or do not file income tax returns; (2) the differences, if any, among these programs; and (3) state and local revenue office officials' views on whether their disclosure programs are improving compliance.