Tax Administration: Tax Compliance of Nonwage Earners

Pursuant to a congressional request, GAO reviewed tax administration issues related to the growth of nonwage income, focusing on the: (1) primary sources of such income; (2) impact of nonwage income tax delinquencies on the Internal Revenue Service's (IRS) accounts receivable; and (3) potential options for improving the timely payment of taxes on nonwage income.