Skip to main content

Tax Administration: Periodic Evaluation Needed if IRS Uses Levies to Collect Deferred Accounts

GGD-89-34 Published: Feb 14, 1989. Publicly Released: Feb 14, 1989.
Jump To:

Highlights

In response to a congressional request, GAO evaluated the Internal Revenue Service's (IRS) planned use of levies to collect taxes on individual deferred accounts.

Recommendations

Recommendations for Executive Action

Agency Affected Recommendation Status
Internal Revenue Service If a nationwide levy program is implemented for deferred accounts, the Commissioner of Internal Revenue should establish procedures for periodically evaluating the program's effectiveness.
Closed – Implemented
IRS completed a study in August 1989 and decided not to implement a nationwide program of using levies to collect deferred accounts. Therefore, the recommendation should be closed.

Full Report

Full Report (18 pages)

Media Inquiries

Sarah Kaczmarek
Managing Director
Office of Public Affairs
media@gao.gov

Public Inquiries

Contact Us

Topics

Tax Policy and Administration
Collection proceduresDebt collectionDelinquent taxesFederal taxesInformation systemsLaw enforcementProgram evaluationTax administrationTax lawTaxpayers