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Internal Revenue Service: Preparing Substitute for Returns for Individuals

GGD-00-60R Published: Feb 17, 2000. Publicly Released: Mar 03, 2000.
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Highlights

Pursuant to a congressional request, GAO provided information on the Substitute for Return (SFR) program at the Internal Revenue Service (IRS).

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Tax Policy and Administration
Federal taxesIncome taxesInternal controlsReporting requirementsTax administrationTax nonpaymentTax returnsTaxpayersEstimated taxesTax law