Debt Collection: Barring Delinquent Taxpayers From Receiving Federal Contracts and Loan Assistance
T-GGD/AIMD-00-167
Published: May 09, 2000. Publicly Released: May 09, 2000.
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Highlights
Pursuant to a congressional request, GAO discussed issues related to H.R. 4181, which would bar delinquent taxpayers from receiving federal contracts and loan assistance.
Recommendations
Matter for Congressional Consideration
| Matter | Status | Comments |
|---|---|---|
| Congress may wish to provide that the H.R. 4181 requirements be implemented initially on a pilot basis for loans, loan guarantees, and loan insurance. With respect to federal contracts, Congress may wish to defer the application of the barring provisions of H.R. 4181 until the results of the pilot program for loan assistance and the success of IRS' systems modernization are known. |
Closed – Not Implemented
|
The revised bill H.R. 4181 contains a provision for a pilot project. However, the bill was never acted upon. |
| To help ensure that taxpayers are not prematurely barred from receiving federal contracts or loan assistance, Congress may wish to require the Secretary of the Treasury to prescribe additional standards for IRS to use in determining when a taxpayer has an outstanding tax debt in delinquent status for purposes of barring under H.R. 4181. |
Closed – Not Implemented
|
The revised bill H.R. 4181 contains a provision that allows the Secretary of the Treasury to provide additional standards for determining the tax delinquency status of taxpayers. However, the bill was not acted upon. |
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Topics
Debt collectionDelinquent taxesFederal procurementFederal taxesGovernment guaranteed loansProposed legislationReporting requirementsTax administration systemsTax nonpaymentTaxpayersNational instant criminal background check system