Tax administration systems (1 - 10 of 220 items)
Information Technology: IRS Needs to Improve Its Processes for Prioritizing and Reporting Performance of Investments
GAO-16-545: Published: Jun 29, 2016. Publicly Released: Jun 29, 2016.
The Internal Revenue Service (IRS) has developed information technology (IT) investment priorities for fiscal year 2016, which support two types of activities—operations and modernization. For example, it has developed priority groups for operations such as: (1) critical business operations, infrastructure operations, and maintenance; and (2) delivery of essential tax administration/taxpayer ser...
Management Report: Improvements Are Needed to Enhance the Internal Revenue Service's Internal Control over Financial Reporting
GAO-16-457R: Published: May 18, 2016. Publicly Released: May 18, 2016.
During its audit of the Internal Revenue Service’s (IRS) fiscal years 2015 and 2014 financial statements, GAO identified several deficiencies in IRS’s internal control over financial reporting that while not considered to be material weaknesses or significant deficiencies either individually or collectively, nonetheless warrant IRS management’s attention. These control deficiencies relate to...
Information Security: IRS Needs to Further Improve Controls over Taxpayer Data and Continue to Combat Identity Theft Refund Fraud
GAO-16-589T: Published: Apr 12, 2016. Publicly Released: Apr 12, 2016.
In March 2016, GAO reported that the Internal Revenue Service (IRS) had instituted numerous controls over key financial and tax processing systems; however, it had not always effectively implemented other controls intended to properly restrict access to systems and information, among other security measures. In particular, while IRS had improved some of its access controls, weaknesses remained in...
Information Security: IRS Needs to Further Improve Controls over Financial and Taxpayer Data
GAO-16-398: Published: Mar 28, 2016. Publicly Released: Mar 28, 2016.
The Internal Revenue Service (IRS) made progress in implementing information security controls; however, weaknesses in the controls limited their effectiveness in protecting the confidentiality, integrity, and availability of financial and sensitive taxpayer data. During fiscal year 2015, IRS continued to devote attention to securing its information systems that process sensitive taxpayer and fina...
2015 Tax Filing Season: Deteriorating Taxpayer Service Underscores Need for a Comprehensive Strategy and Process Efficiencies
GAO-16-151: Published: Dec 16, 2015. Publicly Released: Jan 14, 2016.
The Internal Revenue Service (IRS) provided the lowest level of telephone service during fiscal year 2015 compared to prior years, with only 38 percent of callers who wanted to speak with an IRS assistor able to reach one. This lower level of service occurred despite lower demand from callers seeking live assistance, which has fallen by 6 percent since 2010 to about 51 million callers in 2015. Ove...
IRS Whistleblower Program: Billions Collected, but Timeliness and Communication Concerns May Discourage Whistleblowers
GAO-16-20: Published: Oct 29, 2015. Publicly Released: Nov 30, 2015.
The Internal Revenue Service (IRS) Whistleblower Office (WO) is responsible for processing thousands of tax whistleblower claims annually for two related whistleblower programs: for claims of $2 million or less, the 7623(a) program, and for claims over $2 million, the 7623(b) program. The whistleblower claim review process takes several years to complete, and GAO found that the WO is not using ava...
Small Businesses: IRS Considers Taxpayer Burden in Tax Administration, but Needs a Plan to Evaluate the Use of Payment Card Information for Compliance Efforts
GAO-15-513: Published: Jun 30, 2015. Publicly Released: Jul 22, 2015.
According to estimates produced by government tax researchers using 2010 taxpayer data, small businesses (defined in the research as individuals or entities with substantive business activity but with less than $10 million in total income and deductions) make up 99 percent of all businesses. Approximately 69 percent of small businesses (about 16 million) are individual taxpayers who report busines...
Information Security: IRS Needs to Continue Improving Controls over Financial and Taxpayer Data
GAO-15-337: Published: Mar 19, 2015. Publicly Released: Mar 19, 2015.
The Internal Revenue Service (IRS) made progress in implementing information security controls; however, weaknesses limit their effectiveness in protecting the confidentiality, integrity and availability of financial and sensitive taxpayer data. During fiscal year 2014, IRS continued to devote attention to securing its information systems that process sensitive taxpayer and financial information....
Internal Revenue Service: Observations on IRS's Operations, Planning, and Resources
GAO-15-420R: Published: Feb 27, 2015. Publicly Released: Mar 3, 2015.
The Internal Revenue Service’s (IRS) fiscal year 2015 appropriation ($10.9 billion) and staffing levels (81,279 full-time equivalents, or FTE) continue a decline that has occurred over several years and are now below fiscal year 2009 levels. Since fiscal year 2010, IRS’s annual appropriation has declined by $1.2 billion, and staffing has fallen by about 11,000 FTEs since fiscal year 2009 while...
Information Technology: Management Needs to Address Reporting of IRS Investments' Cost, Schedule, and Scope Information
GAO-15-297: Published: Feb 25, 2015. Publicly Released: Feb 25, 2015.
The Internal Revenue Service (IRS) has made limited progress in improving the reliability and reporting of cost, schedule, and scope performance information–the agency has partially implemented two of GAO's five prior recommendations, but not yet addressed the remaining three (see table). IRS's implementation of these recommendations is critical in ensuring that Congress receives the reliable in...