Tax Administration: IRS' Use of Enforcement Authorities to Collect Delinquent Taxes
T-GGD-97-155
Published: Sep 23, 1997. Publicly Released: Sep 23, 1997.
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Highlights
GAO discussed: (1) the availability of information on the Internal Revenue Service's (IRS) use of its enforcement authorities to collect delinquent taxes; and (2) whether information existed that could be used to determine whether collection enforcement authorities were properly used.
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Audit authorityCollection proceduresDelinquent taxesGovernment collectionsInformation systemsTax administration systemsTax nonpaymentTaxpayersAppealsReal property