Tax Administration: Excise Taxes on Sporting Arms, Ammunition and Archery Equipment

In response to a congressional request, GAO provided information about: (1) the Internal Revenue Service's (IRS) programs for ensuring that manufacturers, producers, and importers of certain sporting goods comply with applicable taxes; (2) IRS and Department of the Treasury accounting procedures for sporting goods excise tax receipts; (3) the accuracy of the U.S. Fish and Wildlife Service's estimates of future tax receipts; and (4) the size of annual fluctuations in the actual amounts of receipts.