Tax nonpayment (71 - 80 of 183 items)
Tax Administration: Audit Trends and Taxes Assessed on Large Corporations
GGD-96-6: Published: Oct 13, 1995. Publicly Released: Oct 13, 1995.
GAO reviewed the results of the Internal Revenue Service's (IRS) efforts to audit the tax returns of about 45,000 large corporations, focusing on: (1) audit trends for fiscal years 1988 through 1994; (2) the portion of taxes recommended by agents that were eventually assessed; and (3) the profiles of audited large corporations compared with those of nonaudited corporations.GAO found that: (1) for...
Tax Administration: Sole Proprietor Identification Numbers Can Be Improved
GGD-95-160: Published: Sep 18, 1995. Publicly Released: Sep 18, 1995.
Pursuant to a congressional request, GAO reviewed whether the Internal Revenue Service (IRS): (1) accurately cross references the two identification numbers that self-employed individuals report on their tax returns; and (2) needs to take any actions to improve the accuracy of its cross-reference files.GAO found that IRS: (1) uses information from different computer files to identify sole propriet...
Tax Administration: IRS' Partnership Compliance Activities Could Be Improved
GGD-95-151: Published: Jun 16, 1995. Publicly Released: Jun 16, 1995.
Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) partnership compliance activities, focusing on the: (1) extent of partnership compliance with tax laws; and (2) steps IRS could take to improve partnership compliance.GAO found that: (1) the most current partnership compliance data showed that individual partners owed an additional $2.4 billion in taxes in 1982;...
Taxpayer Compliance: Reducing the Income Tax Gap
T-GGD-95-176: Published: Jun 6, 1995. Publicly Released: Jun 6, 1995.
GAO discussed the income tax gap. GAO noted that: (1) taxpayers voluntarily pay 83 percent of the taxes they owe and 87 percent after Internal Revenue Service (IRS) audits; (2) although the compliance level is relatively high, tax compliance is not uniform among groups of taxpayers; (3) IRS estimates that wage earners report 97 percent of their wages, self-employed report 36 percent of their incom...
Reducing the Tax Gap: Results of a GAO-Sponsored Symposium
GGD-95-157: Published: Jun 2, 1995. Publicly Released: Jun 2, 1995.
GAO presented the results of its symposium on key taxpayer compliance issues.GAO found that: (1) the federal tax system does not ensure uniform compliance among various groups of taxpayers; (2) major modifications in the current tax system would be required to substantially improve taxpayer compliance with tax laws, such as reducing tax law complexity and extending income tax withholding requireme...
International Taxation: Transfer Pricing and Information on Nonpayment of Tax
GGD-95-101: Published: Apr 13, 1995. Publicly Released: May 11, 1995.
Pursuant to a congressional request, GAO provided information regarding transfer pricing issues and foreign-controlled corporations' (FCC) and U.S.-controlled corporations' (USCC) tax compliance, focusing on: (1) the Internal Revenue Service's (IRS) handling of transfer pricing issues through its examinations, appeals, and litigation functions; and (2) IRS use of available regulatory and procedura...
Information on Tax Liens Imposed by IRS
GGD-95-87R: Published: Mar 3, 1995. Publicly Released: Mar 3, 1995.
Pursuant to a congressional request, GAO provided information on the Internal Revenue Service's (IRS) tax liens. GAO noted that: (1) although IRS does not investigate individual taxpayer complaints, taxpayers can contact the IRS Ombudsman who administers the IRS Problem Resolution Program; (2) the Ombudsman can give the taxpayer relief through administrative injunctions in hardship cases; (3) alth...
Tax Policy and Administration: 1994 Annual Report on GAO's Tax-Related Work
GGD-95-66: Published: Feb 16, 1995. Publicly Released: Feb 16, 1995.
Pursuant to a legislative requirement, GAO summarized its work on tax policy and administration issues during fiscal year (FY) 1994, including: (1) actions federal agencies took in response to its recommendations as of December 31, 1994; (2) recommendations made to Congress before and during FY 1994 that remain open; and (3) assignments for which GAO received authorized access to tax information.G...
Tax Administration: Tax Compliance Initiatives and Delinquent Taxes
T-GGD-95-74: Published: Feb 1, 1995. Publicly Released: Feb 1, 1995.
GAO discussed the Internal Revenue Service's (IRS) compliance initiatives and progress in collecting tax debts. GAO noted that: (1) IRS estimated that taxpayers failed to pay $127 billion in income taxes in 1992, but the tax-gap estimate did not include other delinquent taxes; (2) IRS audited less than 1 percent of fiscal year (FY) 1993 income tax returns and pursued less than 37 percent of the id...
High Risk Series: Internal Revenue Service Receivables
HR-95-6: Published: Feb 1, 1995. Publicly Released: Feb 1, 1995.
GAO reviewed the Internal Revenue Service's (IRS) management of its accounts receivables, focusing on how IRS can increase its collection of delinquent taxes.GAO found that: (1) IRS poor performance in resolving outstanding tax delinquencies has lessened the government's available revenues and damaged IRS future credibility in enforcing taxpayer compliance; (2) IRS has corrected tax receivable rec...