Tax Administration:
Collecting Delinquent Taxes and Communicating With Taxpayers
T-GGD-94-50: Published: Nov 9, 1993. Publicly Released: Nov 9, 1993.
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GAO discussed the Internal Revenue Service's (IRS) programs, focusing on: (1) IRS actions to increase its collection of delinquent taxes; and (2) taxpayer return filing and communication difficulties. GAO noted that: (1) the government could increase its revenues if IRS effectively and efficiently collected delinquent and currently-not-collectible taxes; (2) between 1992 and 1993, IRS delinquent tax collections have declined from $24.2 billion to $22.8 billion; (3) by the end of 1992, IRS gross accounts receivable totalled $131 billion, but only $22 billion was actually collectible; (4) IRS difficulties in collecting delinquent taxes include accounting errors, faulty monitoring systems, staffing imbalances, and antiquated collection procedures; (5) problems detected in the 1993 tax filing season included fewer taxpayer returns being filed, increased electronic filing fraud, telephone accessibility problems, delays in IRS written communications, and confusing forms, publications, and notices; (6) IRS needs to emphasize earlier contacts with taxpayers, tailor its actions to taxpayers, and better allocate its collection staff to more effectively collect delinquent taxes; and (7) IRS needs to better respond to taxpayers' correspondence and make its forms, publications, and notices easier to understand to ensure that it has successful filing seasons.
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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