Tax Policy: Evaluation of IRS' Refund Offset Study
GGD-88-117
Published: Sep 01, 1988. Publicly Released: Sep 01, 1988.
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Highlights
In response to a congressional request, GAO evaluated the Internal Revenue Service's (IRS) study on refund offsets for delinquent child-support payments to determine whether its methodology supported its conclusions.
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Agency reportsChild support paymentsDebt collectionEvaluation methodsGovernment collectionsOffsetting collectionsTax administrationTax refundsTax returnsTaxpayers