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Payroll Taxes: Billions in Delinquent Taxes and Penalties Due But Unlikely to Be Collected

T-AIMD/GGD-99-256 Published: Aug 02, 1999. Publicly Released: Aug 02, 1999.
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Highlights

Pursuant to a legislative requirement, GAO discussed the results of its work on payroll taxes owed to the federal government and the associated trust fund recovery penalties (TFRP) assessed against individuals responsible for the nonpayment of these taxes.

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Debt collectionDelinquent taxesFederal taxesFines (penalties)NoncompliancePayroll recordsTax nonpaymentTax violationsTaxpayersTrust funds