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Recommendations Database

GAO’s recommendations database contains report recommendations that still need to be addressed. GAO’s priority recommendations are those that we believe warrant priority attention. We sent letters to the heads of key departments and agencies, urging them to continue focusing on these issues. Below you can search only priority recommendations, or search all recommendations.

Our recommendations help congressional and agency leaders prepare for appropriations and oversight activities, as well as help improve government operations. Moreover, when implemented, some of our priority recommendations can save large amounts of money, help Congress make decisions on major issues, and substantially improve or transform major government programs or agencies, among other benefits.

As of October 25, 2020, there are 4812 open recommendations, of which 473 are priority recommendations. Recommendations remain open until they are designated as Closed-implemented or Closed-not implemented.

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Subject Term: "Excise taxes"

4 publications with a total of 8 open recommendations
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Individual Retirement Accounts: IRS Could Better Inform Taxpayers about and Detect Noncompliance Related to Unconventional Assets
GAO-20-210, Jan 27, 2020
Director: Mctigue, James R Jr
Phone: (202) 512-9110

3 open recommendations
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Recommendation: The Commissioner of Internal Revenue should assess options for updating Publications 590-A and 590-B to either include more information or direct taxpayers to other resources for IRA owners with investments in unconventional assets. Such information could include: storage requirements for IRA investments in certain precious metals; valuation methods for hard-to-value IRA assets; the Department of Labor's process for granting exemptions to IRA prohibited transactions rules; and IRA investments with the potential to create unrelated business income tax liabilities. (Recommendation 1)

Agency: Department of the Treasury: Internal Revenue Service
Status: Open

Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Recommendation: The Commissioner of Internal Revenue, building on forthcoming compliance research using new IRA asset data, should evaluate the feasibility of requiring disclosure for high-risk IRA asset types associated with abusive schemes as transactions of interest. (Recommendation 2)

Agency: Department of the Treasury: Internal Revenue Service
Status: Open

Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Recommendation: The Commissioner of Internal Revenue should develop resources (such as training materials or job aids) for Small Business/Self-Employed examiners conducting IRA owner audits that explain how IRAs with unconventional assets can generate unrelated business income tax liability, and how examiners can refer cases to unrelated business income experts in IRS for assistance. (Recommendation 3)

Agency: Department of the Treasury: Internal Revenue Service
Status: Open

Comments: When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Tobacco User Fees: Further Action Needed to Ensure Calculations Are Based on Complete and Accurate Data
GAO-20-34, Oct 17, 2019
Director: Mary Denigan-Macauley
Phone: (202) 512-7114

1 open recommendations
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Recommendation: The Commissioner of FDA should consult with TTB and CBP to determine and document—for example in Memorandums of Understanding or other written agreements—procedures and time frames for FDA to receive quality data from TTB and CBP that will allow FDA to complete its reconciliation process in a timely manner. (Recommendation 1)

Agency: Department of Health and Human Services: Food and Drug Administration
Status: Open

Comments: According to HHS, FDA officials met with CBP officials in September, 2019, and with TTB officials in October, 2019, to discuss the development of procedures and time frames for FDA to receive data from the respective entities that will allow FDA to complete its reconciliation process in a timely manner . In August, 2020, FDA reported that the agency had provided a draft agreement to both CBP and TTB subsequent to these meetings, but that agreements had not yet been finalized. Because FDA is still in the process of developing written agreements with CBP and TTB, the recommendation remains open.
Individual Retirement Accounts: Formalizing Labor's and IRS's Collaborative Efforts Could Strengthen Oversight of Prohibited Transactions
GAO-19-495, Jun 7, 2019
Director: James R. McTigue, Jr.
Phone: (202) 512-9110

3 open recommendations
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Recommendation: The Secretary of Labor should document internal policies and procedures for managing the IRA prohibited transaction exemption process. (Recommendation 1)

Agency: Department of Labor
Status: Open

Comments: DOL agreed with this recommendation and plans to create an internal procedure manual which will document the Office of Exemption Determinations' process for managing IRA prohibited transaction exemption applications. When we confirm what actions DOL has taken in response to this recommendation, we will provide updated information.
Recommendation: The Secretary of Labor, in consultation with the Commissioner of Internal Revenue, should establish a formal means, such as a memorandum of understanding or other mechanism, to support and guide DOL's and IRS's collaborative efforts to oversee IRA prohibited transaction exemptions. (Recommendation 2)

Agency: Department of Labor
Status: Open

Comments: DOL agreed with this recommendation and plans to periodically discuss all IRA exemption cases with IRS and did not elaborate on the formal means for this information sharing. IRS said that it has met with DOL to formalize collaboration on exemptions from prohibited transaction treatment in IRAs. DOL agreed to contact IRS within 25 days of DOL receiving an IRA prohibited transaction exemption application to determine if there are any Internal Revenue Code issues. To avoid any disclosure concerns, DOL will not identify the applicant at that time. This new process will be reflected in DOL's forthcoming internal procedure manual for the prohibited transaction exemption process.
Recommendation: The Commissioner of Internal Revenue, in consultation with the Secretary of Labor, should establish a formal means, such as a memorandum of understanding or other mechanism, to support and guide DOL's and IRS's collaborative efforts to oversee IRA prohibited transaction exemptions. (Recommendation 3)

Agency: Department of the Treasury: Internal Revenue Service
Status: Open

Comments: IRS agreed with this recommendation and said it has met with DOL to formalize collaboration on exemptions from prohibited transaction treatment in IRAs. DOL agreed to contact IRS within 25 days of DOL receiving an IRA prohibited transaction exemption application to determine if there are any Internal Revenue Code issues. To avoid any disclosure concerns, DOL will not identify the applicant at that time. This new process will be reflected in DOL's forthcoming internal procedure manual for the prohibited transaction exemption process.
Tobacco Taxes: Large Disparities in Rates for Smoking Products Trigger Significant Market Shifts to Avoid Higher Taxes
GAO-12-475, Apr 18, 2012
Director: Gootnick, David B
Phone: (202) 512-3149

1 open recommendations
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Recommendation: Disparities in tax rates on smoking tobacco products have negative revenue implications because they create incentives for manufacturers and consumers to substitute higher-taxed products with lower-taxed products. In light of that fact, as Congress continues its oversight of CHIPRA and Tobacco Control Act implementation, it may wish to consider modifying tobacco tax rates to eliminate significant tax differentials between similar products. Specifically, Congress may wish to consider equalizing tax rates on roll-your-own and pipe tobacco and, in consultation with Treasury, also consider options for reducing tax avoidance due to tax differentials between small and large cigars.

Agency: Congress
Status: Open

Comments: As of March 2020, Congress has not passed legislation to eliminate tax differentials between roll-your-own and pipe tobacco or between small and large cigars. In the 116th Congress, five bills have been introduced to create tax equity between roll-your-own and pipe tobacco, as GAO suggested in its April 2012 report. However, these bills have not been enacted. In addition, the 116th Congress has not passed legislation to address tax differentials between small and large cigars. Modifying tax rates to eliminate the tax differentials between similar tobacco products could address potential future revenue losses stemming from the substitution of higher-taxed products with lower-taxed products.