Tax Administration: IRS' Automated Collection System

In response to a congressional request, GAO monitored telephone calls at four Internal Revenue Service (IRS) Automated Collection System (ACS) sites and provided: (1) a general overview of the IRS system for obtaining delinquent returns and collecting delinquent taxes; (2) a description of how ACS fits into the IRS overall collection system; and (3) the results of the monitored calls and a case analysis.