| Date |
Report No. |
Title |
| Date May 3, 1993 |
Report No. GGD-93-78 |
Title
---- “-.-.-.-._----. IJnit,td S!.~f.w Gctrwrd Accomling Office GAO Report t;o the Joint Cornrnittee on Taxation, Ii. S. Congress TAX POLICY Vallue-Added Tax: Administrative C Vary With Complexity and Number of Businesses
ts --._.“l.“.“. ““.-~_-...-..-_.....~ ._....” I. .“. .^.. .-.. .._ .“..” ” l.._ll---_--~--l~-~-- - GAO United States General Accounting Office Washington, D.... |
| Date April 28, 1993 |
Report No. T-GGD-93-23 |
Title
.F 1”’ I ” ;, : United StatesGeneral Accounting Office GAO
For Hearings on Wednesday April 28, 1993 Testimony
Before the Subcommitteeon Oversight Committee on Ways and Means U.S. Houseof Representatives TAX ADMINISTRATION IRS’ Budget Request For Fiscal Year 1994
Statementfor the Record of Jennie S. Stathis, Director Tax Policy and Administration Issues General GovernmentDivision A , $IiAOf... |
| Date March 31, 1993 |
Report No. GGD-93-68 |
Title
IJnit.c?t)St,at.w (;ctrrcraI Arcounting Office GAO Rqmrt to Designated Congressional Committees TAX POLICY AND ADMINISTRATION 1992 Annual Report on GAO’ Tax-Related s Work 148634 United Statee General Accounting Office Washington, D.C. 20648 General Government Division B-242620 March 31, 1993 The Honorable Dan Rostenkowski Chairman, Committee on Waysand Means House of Representatives~ The Honora... |
| Date March 3, 1993 |
Report No. GGD-93-13R |
Title
18 sm, ‘*. GAO United States General Accounting Office Washington, D.C.20548 General Government Division B-129874 March 3, 1993 The Honorable Carl Levin Chairman, Subcommittee on Oversight of Government Management Committee on Governmental Affairs United States Senate Dear Mr. Chairman: This is in response to your letter of November 16, 1992, requesting a current listing of tax-exempt organizati... |
| Date Feb. 17, 1993 |
Report No. GGD-93-42 |
Title
I Jnitttcl Statw Chmeral Accounting Office Report to the Chairman, Subcommittee on Private Retirement Plans and Oversight of the Internal Revenue Service, Committee on Finance, U.S. Senate TAX ADMINISTRATIO Information Returns Can Improve Reporting of Forgiven Debts llllllll lllllil ll
148753 RESTRICTED--Not to be released outside the General Accounting Office unless specifically approved by the O... |
| Date Jan. 19, 1993 |
Report No. GGD-93-43 |
Title
---- I Jnited Sta.t.t~s Gc~lreral Accounting Oflice GAO IZeport t,o the Chairman, Subcon-mitt;ee on Private Retirement Plans and ( )versight of the Internal Revenue Service, C.k~nmittee on Finance, I J,S. Sermtxt TAX ADMINISTRATION Overstated Real Estate Tax Deductions Need To Be Reduced (;AOl(;(;I)-!J:3-4:‘ 1 - United States General Accounting Office Washington, D.C. 20548 General Government Di... |
| Date Dec. 1, 1992 |
Report No. OCG-93-24TR |
Title
1 Vb;Lcp
l 3 United Statee General Accounting Office GAO Transition Series December 1092 Internal Revenue Service Issues Ill I lllllll
148268 (iAO/OCG-93-24TR ., i Y ” ,, / Cl I,‘ , ..‘ I i.’ ‘ I ,.‘ , .’ .’ -: >,” ,.j’ , ( ,“,_ ,. ,_:j ‘ ,_ :.,:.’ b ;i ;i;, :, / ‘ ,,, “’ :, -, :, _., ,, I. I. (, ;, . ,‘ ,‘ . -GAO United States General Accounting OffIce Washingt... |
| Date Dec. 1, 1992 |
Report No. HR-93-13 |
Title
, Ii ( , )( ; t,‘ 2’ lllllRlllllll
148231
R- ;;\( ,i,I^ii i1.i Iii ..-.-.-.... --.----...--.1- ---_-.- - / I- GAO United States General Accounting Of&e Washington, D.C. 20648 Comptroller General of the United States December 1992 The President of the Senate The Speaker of the House of Representatives In January 1990,in the aftermath of scandals at the Departments of Defense and Housing and Urb... |
| Date Sept. 24, 1992 |
Report No. T-GGD-92-65 |
Title
United States General Accounting Office GAO
For Releaseon Delivery Expectedat 9: 30 a.m. Thursday September 1992 24, Testimony
Before the Subcommittee on Oversight, Committee on Ways and Means House of Representatives TAX ADMINISTRATION: IRS’ Management of Seized Assets
Statement of Jennie S. Stathis, Director Tax Policy and Administration Issues General Government Division GAO/T-GGD-92-65 MANAG... |
| Date Sept. 22, 1992 |
Report No. GGD-92-130 |
Title
Report to the Director, Office of Management and Budget ADMINISTRATION Federal Agencies Should Report Service. Payments Made to Corporations GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-248097.1 September 22, 1992 The Honorable Richard G. Darman Director, Office of Management and Budget Dear Mr. Darman: Recent Internal RevenueService(IRS) data sh... |
| Date July 23, 1992 |
Report No. GGD-92-108 |
Title
-- United States General Account3ng Office
Report to Congressional Requesters % L 4h July 1992 TAX. ADMINISTRATION; Approaches Contractor for Improving Compliance Independent GAO/GGb-92- 108 Printed copies of this document ~21 be available shortly.
* U.S. GOVERNMENT PRINTINQ OFFICE ,96,-5a-,62 GAO Form 171 (B/87) GAO I!nited States General Accounting Office Washington, D.C.20548 General Government... |
| Date July 23, 1992 |
Report No. T-GGD-92-63 |
Title
United States General Accounting Offke GAO
For Release Delivery on Expectedat 1O:OO a.m. Thursday July 23, 1992 Testimony
Before the Subcommittee on Select Revenue Measures Committee on Ways and Means House of Representatives TAX ADMINISTRATION: Improving Independent Contractor Compliance
Statementof Natwar M. Gandhi, Associate Director Tax Policy and Administration Issues General Government Divis... |
| Date June 23, 1992 |
Report No. T-GGD-92-56 |
Title
United States General Accounting Office GAO
For Releaseon Delivery Expectedat 1O:OO a.m. Tuesday June23.1992 Testimony
Before the Subcommittee on Oversight, Committee on Ways and Means House of Representatives TAX ADMINISTRATION: Money Laundering Forms Could Be Used To Detect Nonfilers
Statement of Jennie S. Stathis, Director Tax Policy and Administration Issues General Government Division 054830
... |
| Date May 12, 1992 |
Report No. GGD-92-67 |
Title
. .“, I I Jn,kd States General Accounting Ofrice GAO
.--._ Report to Congressional Requesters May 1992 ADMINISTRATION Status of Efforts to Curb Motor Fuel Tax Evasion
146846 RES’ rRICTED--Not to be released outside the General Accounting Office unless specifically approved by the Office of Congressional Relations.
....-“. ..-..-. ..“.” - _______._____._ -. ..-.. .___._ RELEASED GAO/GGI)-... |
| Date April 2, 1992 |
Report No. T-GGD-92-26 |
Title
United States General Accounting Oflice ’ GAO
For Release Delivery on Expected at 9:30 a.m. Thursday April 2.1992 Testimony
Before the Committeeon GovernmentalAffairs United StatesSenate TAX ADMINISTRATION: An Update on IRS’ Progress on Accounts Receivable and Strategic Management
Statementof JennieS. Stathis,Director Tax Policy and Administration Issues GeneralGovernmentDivision 052433 /
GAOf... |
| Date March 26, 1992 |
Report No. GGD-92-6 |
Title
United States General Apm&ing ,OfXice GAO Rqmrt to the Comi~ner, Revenw Service Internal GAO/GGD-92-6 : : GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-247167.1 March 26,1992 The Honorable Shirley Peterson Commissioner, Internal Revenue Service Dear Mrs. Peterson: The Internal Revenue Service (IRS) implemented the Resources and Workload Management... |
| Date Sept. 30, 1991 |
Report No. GGD-91-89 |
Title
__-..*_._----...svpt (‘ t- I!)!) I IlllW TAX ADMINISTRATION Opportunities to Increase Revenue Before Expiration of the Statutory Collection Period / .-... Ill llllll Ill
145066
--1----~-- (;A(),~(x;I)-!)l-H!J GAO United States General Accounting Office Washington, D.C. 20648 General Gavernment Division B-240693.2 September 30,199 1 The Honorable J. J. Pickle Chairman, Subcommittee on Oversight C... |
| Date Aug. 28, 1991 |
Report No. GGD-91-94 |
Title
United States General Accounting Office GAO
Allgllst Report to the Chairman, Subcommittee on Oversight, Committee on Ways and Means, House of Representatives 1991 TAX ADMINISTRATION Efforts to Prevent, Identify, and Collect Employment Tax Delinquencies
._-._.-.-. I 144850 (;Ao/GGI:M l-94 1 4; I11: ‘ :/ ‘ I’ _.----_-- ..-.- -._..-_.__ -..I _.._..,,,” “,.l”l_ll _-..I_-.,.-..-. 1”1”,1... |
| Date July 3, 1991 |
Report No. GGD-91-91 |
Title
lltrited St~t,es Gr~ttc?rai Accottttting Office GAO
,July 1991 Rc-sport to the Chairman, Subcommit,tec on 13-ivate Retirement Plans and. Oversight of’the Internal Revenue Service, Committcte on Finance, U.S. TAX ADMINISTRATION Negligence and Substantial Understatement Penalties Poorly Administered 144289 --__GAo/(;(;Iwl-!~I --- Ckneral Government Division 13242716 July 3,1991 The Honorable David... |
| Date June 18, 1991 |
Report No. IMTEC-91-39 |
Title
GAO United States General Accounting Office Washington, D.C. 20648 Information Management and TechnoIogy Division B-243109 June 18,1991 The Honorable John Glenn Chairman, Committee on Governmental Affairs United States Senate Dear Mr. Chairman: This report responds to your request for the results of our review of the Internal Revenue Service’s (IRS) Automated Collection System (ACS). Taxpayers ... |
| Date May 14, 1991 |
Report No. GGD-91-64 |
Title
--l.l_-. -- _____-_ I__ .__.. ..-...... 1J1ritcvl St,wks --.--..I-_---.-.-l_-... _ . ..-- .._.. I-*- -.“.-“-.-_.---- (;cneral Awount~ing Of’l‘iw -_---.-_- GAO
Mit y 1!W 1 TAX POLICY - Refund Offset Program Benefits Appear to Exceed Costs __.--____- .._ __ _...__... . .._.._ -. ----- ..-. ---.--.--. .-.---------..--. .-.. --- -- (;,40 (;(;I)-!)l-ti‘t General Government Division B-241074 M... |
| Date April 17, 1991 |
Report No. T-GGD-91-21 |
Title
United States General Accounting OffIce Testimony For Release on Delivery Expected at 9:00 a.m. EDT Wednesday April 17, 1991 to IRS' Efforts Tax Compliance Ensure Corporate Statement of Jennie S. Stathis, Director Tax Policy and Administration General Government Division Issues Before the Permanent Subcommittee on Investigations Committee on Governmental Affairs U.S. Senate GAO/T-GGD-91-21 GAO For... |
| Date March 13, 1991 |
Report No. GGD-91-49 |
Title
--I-.- -----..----I_- --.-. _-.--- ..-- -- -... ..- _._. .-.. -- __... _..-.-” ,__._.___ --~ __.------ --- M a rc h 1 !)!b t T AX A D M IN IS T R A T IO N IR S C a n Im p ro v e Its P ro g ra m to F i n d T a x p a y e rs W h o U n d e rre p o rt T h e i r In c o m e I l l l Ill l l I /l
143400 General Government ~~ ~~~ Di v i s i o n B-242387 March 13,l O Ol The Honorabl e Doug Barnard, Jr. Cha... |
| Date March 13, 1991 |
Report No. T-GGD-91-11 |
Title
United States General Accounting ClfYke Testimony _-- t j For Release on Delivery Expected at 9:30 a.m. EST Wednesday March 13, 1991 IRS * Compliance the Tax Gap Programs to Reduce Statement of Associate Paul L. Posner, Tax Policy and Administration General Government Division Director Issues Before the Subcommittee on Commerce, Consumer, and Monetary Affairs Committee on Government Operations Hou... |
| Date March 13, 1991 |
Report No. GGD-91-36 |
Title
j’ “‘“I I,&’ -.- ‘ 1 - _/ ” * .,“’ c U-J. :L. -.., . _.., -:p ,, ,/_ ,,,, -1, L ,.‘ _. .‘ 1,~ “,, LI :,.,’ .*r ..*l,qI, ^, _ %4s:r4 ‘ .Z.i” 1_,“, Uniged States General Accounting Office I GAO
March 1991 ’ Report to the Chairman, Subcommittee on Commerce, Consumer, and Monetary Affairs, Committee on Government Operations, House of Representatives TAX ADM INISTRATIO... |
| Date Jan. 7, 1991 |
Report No. GGD-91-12 |
Title
I ~I~lllllilI*~~ . ..". I '!'I < I * ..-.... - . . .--. --. -- -_____ -_ TAX ADM INISTRATION Effectiveness of IRS’ Return Preparer Penalty Program Is Questionable II 142907 :/I 1 , ...-. . .._. . .._ .--.. ~._ . __..-.- -..-.-.-...-_.. .-..-.. .-- .. .. .-” I.I -----l__ll--1~ Y ._..__..... --- -.._..___ -.____-_---.-- General Government Division R-239937 January 7,lOOl The Honorable David Pryo... |
| Date Dec. 21, 1990 |
Report No. GGD-91-9 |
Title
A ‘I United States General Accounting Office GAO
December 1990 Report to the Joint Committee on Taxation, U.S. Congress ADMINISTRATION
Extent and Causesof Erroneous Levies
l TAX . , GAO United States General Accounting Office Washington, D.C. 20648 General Government Division B-240727 December 21,199O The Honorable Lloyd Bentsen Chairman The Honorable Dan Rostenkowski Vice Chairman Joint Committ... |
| Date Aug. 1, 1990 |
Report No. T-GGD-90-60 |
Title
United States General Accounting Office Testimony For Release on Delivery Expected at 9:30 a.m. Wednesday August 1, 1990 IRS' Accounts Receivable Inventory Statement of Paul L. Posner Associate Director, and Administration General Government Tax Policy Issues Division Affairs Before the Committee on Governmental United States Senate GAO/T-GGD-90-60 GAOPolr 160(12/87 Mr. Chairman and Members of the... |
| Date July 30, 1990 |
Report No. GGD-90-111FS |
Title
TAX ADMINISTRATION Trends in the Growth and Age of IRS’ Accounts Receivable ?b 111ll lllllll II11
142046 GAo/GGI)-!~o- I 1 1 vs ._. _-.-.- ._.. _..^ “-^. ..-““.l”.l _... “-* ..__.l”ll..C---.--.~~.--~I.“_---”-*/ .-.-----_-- ._----__ GAO United States General Accounting Office Washington, D.C. 20648 General Government Division B-240593 July 30, 1990 The Honorable J.J. Pickle Chairm... |
| Date May 29, 1990 |
Report No. GGD-90-38 |
Title
.“), ~ IJnikd States General Accounting Office ” : GAO
May 1990 ----. Report to the Chairman, S$%committee on Commerce, Consumer, and Monetary Affairs, Committee on Government Operations, House of Represerdatives
- : TAX ADMINISTR,ATION Status of IRS’ Test of a Business Information Returns Program 141680 -* * % United States General Accounting Office Washington, D.C. 20548
General Government... |
| Date April 19, 1990 |
Report No. T-GGD-90-32 |
Title
United States General Accounting OfPice Testimony - For Release on Delivery Expected at 9:30 a.m. EDT Thursday April 19, 1990 IRS Can Use Tax for Gap Data to Improve Its Programs Reducing Noncompliance Statement of Paul L. Posner, Tax Policy and Associate Administration Director Issues Before the Subcommittee on Oversight Committee on Ways and Means House of Representatives a-m3c*
GAO/T-GGD-90-32 ... |
| Date April 13, 1990 |
Report No. GGD-90-80 |
Title
.--._. .- I ._ ..“... “.__ --_..-.. . ..-^. .-------- -... .-_ ..-..,_ --.- .-.. --- ---I__ - .--- -------__- .-. .i\lbril l!I!M Ii 1 TAX ADMINISTRATION Erroneous Penalties for Failure to File Returns or Pay Taxes Can Be Reduced w I P 141303 (;iii ‘~iIl)-90-~0 ________ ------._ United States General Accounting Office Washington, D.C. 20648 General Government Division B-238387 April 13, 1990 ... |
| Date April 4, 1990 |
Report No. GGD-90-53BR |
Title
United States General Accounting Office GAO
April1990 Briefing Report to the Chairman, = Subcommittee on Oversight, Committee on Ways and Means, House of Representatives TM ADMINISTRATION Profiles of Major Components of the Tax Gap RESTRICTED--Not to be released outside General Accounting Offke unless specifically approved by the Office of Congressional Relations. the c .: . linited States General... |
| Date Feb. 20, 1990 |
Report No. T-GGD-90-19 |
Title
United !States General Accounting Office Testimony For Release on Delivery Expected at 9:30 a.m. EST Tuesday February 20, 1990 IRS' Accounts Receivable Inventory Statement of -Jennie S. Stathis Director, Tax Policy and Administration Issues General Government Division Before the Subcommittee on OverSight Committee on Ways and Means House of Representatives GAO/T-GGD-90-19 QAOlrrr la (u/n) IRS' ACC... |
| Date Sept. 6, 1989 |
Report No. GGD-89-81 |
Title
TAX POLICY Options for Civil Penalty Reform GAO United States General Accounting Office Washington, DC. 20548 General Goverument Division B-233918 September 6,1989 The Honorable David H. Pryor Chairman, Subcommittee on Private Retirement Plans and Oversight of the Internal Revenue Service Committee on Finance United States Senate Dear Mr. Chairman: In response to your June 1989 request, this repor... |
| Date Aug. 21, 1989 |
Report No. GGD-89-94 |
Title
United States General Accounting Office GAO
August 1989 Report to the Joint Committee on Taxation 'TAX ADMINISTRATION IRS Can Improve the Process for Collecting loo-Percent Penalties GAO/GGD-89-94 General Government Division B-232933
August 21, 1989 The Honorable Dan Rostenkowski Chairman, Joint Committee on Taxation The Honorable Lloyd Bentsen Vice Chairman, Joint Committee on Taxation Congress o... |
| Date July 17, 1989 |
Report No. GGD-89-97FS |
Title
United States General Accounting Office GAO
July 1989 Fact Sheet for the Joint Committee on Taxation TAX ADMINISTRATION Statistics on IRS’ Use of Levies to Collect Delinquent Taxes GAO/GGD-89-97FS General Government Division B-235828 July17,1989 The Honorable Dan Rostenkowski Joint Committee on Taxation Chairman, The Honorable Lloyd Bentsen Joint Committee Vice Chairman, Taxation Congress of the... |
| Date June 8, 1989 |
Report No. HRD-89-5 |
Title
1 * Ehi$ed States General Accomtting Off&e Report to Congressional Committees engtnen me -T;w flZ&ction Process GAO United States General Accounting Office Washington, D.C. 20648 Human Resources Division B-202205 June 8,1989 The Honorable John Glenn Chairman, Committee on Governmental Affairs United States Senate The Honorable Lloyd Bentsen Chairman, Committee on Finance United States Senate The H... |
| Date May 16, 1989 |
Report No. T-GGD-89-21 |
Title
United States General Accounting Ofike Testimony For Release on Delivery Expected at 9:30 a.m. DST Tuesday May 16, 1989 Information Independent Return Requirements Contractors for Statement of Associate Director, Paul L. Posner General and Administra ;ion Issues, Division Tax Policy Government Before the Subcommittee on Commerce, Consumer and Monetary Affairs Committee on Government Operations Hou... |
| Date March 16, 1989 |
Report No. GGD-89-41 |
Title
United States General Accounting Office GAO
March 1989 Report to the Joint Committee on Taxation TAX. ADMINISTR&TION Reducing Delays in the l?ursu.itof Tax Revenue on Closed Crimind Cases GAO/GGJH941 General Government Division B-229353 March 16, 1989 The Honorable Dan Rostenkowski Chairman, Joint Committee on Taxation The Honorable Lloyd Bentsen Vice Chairman, Joint Committee on Taxation Congress... |
| Date March 8, 1989 |
Report No. GGD-89-39 |
Title
United States General Accounting Office GAO
March 1989 Report to the Acting Assistant Commissioner (Collection), Internal Revenue Servick TAX ADMINISTRATION Improving IRS’ Business Nonfiler Program GAO/GGD-89-39 GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-229469 March 8, 1989 Mr. Paul M. Harrington Acting Assistant Commissioner(Collection) Int... |
| Date Nov. 1, 1988 |
Report No. OCG-89-26TR |
Title
Internal Revenue Service Issues GAO united states General Accounting Office Washington, D.C. 20648 Comptroller General of the United States B-158195 November 1988 The President of the Senate The Speaker of the House of Representatives The Commissioner-designate of Internal Revenue In this report we summarize several tax administration issues that need closer attention, If these issues are not addr... |
| Date Sept. 28, 1988 |
Report No. T-GGD-88-55 |
Title
United States General Accounting OffIce ) ~~q!,~J . iGAQ
For Release on Delivery Expected at 9:?0 a.m. EDT Wednesday September 28, 1988 Testimony Comprehensive Needed Review of Civil Penalties Statement of Jennie S. Stathis, General Government Associate Division Director Before the Subcommittee on Private Retirement Plans and Oversight of the Internal Revenue Service Committee Senate Finance 13691... |
| Date Aug. 11, 1988 |
Report No. GGD-88-84 |
Title
United States General Accounting Office Report to the Honorable Charles B. Rangel, House of Representatives August 1988 TAX ADMINISTRATION Tax Law Compliance - of Churches and Tax- Exempt Religious Organizations RESI?IIO--Not to be released outside the 0enera.l Accounting office except on the basis of the specific appti by the OfIke of Congressional Relations. . General Government Division B-23051... |
| Date July 22, 1988 |
Report No. GGD-88-102 |
Title
United States General kccounting Office GAO
July 1988 Report to the Honorable Doug Barnard, Jr., Chairman, Subcommittee on Commerce, Consumer, and Monetary Affairs, House Committee on Government Operations ADMINISTRATION. IRS’ Efforts to Establish a Business Information Ret& 2 Program -CTElLNot ta be r&ad oufdde the &nerd Accounting Office except on the basis aftb ape&c md bv the Offke of Congre... |
| Date May 24, 1988 |
Report No. GGD-88-77 |
Title
United States General Accounting Office GAO
May 1988 Report to the Chairman, Subcommittee on Commerce, Consumer, and Monetary Affairs, Committee on Government Operations, House of Representatives TAX ADMINISTRATION IRS Could Reduce the Number of Unproductive Business Nonfiler Investigations SWY
GAO/GGD88-77 636 JM General Government Division B-229469 May 24, 1988 The Honorable Doug Barnard, Jr. Ch... |
| Date April 11, 1988 |
Report No. GGD-88-54 |
Title
IJnited States Grnvt-al Accoullting Office GAO
April 1988 Report to the Chairman, Subcommittee on Commerce, ( ‘ rnsumer, and Monetary ( Affairs, Commit tee on Government Operations, H(:)use of Representatives - T&X ADMINISTRATION Opportunities Exist for Improving IRS’ Administration of Alien Taxpayer Programs RELEASED
RESTRICTED-.-Not to be I.C!Y~C:YI outsidr the &nem? Accounmg U’ iice excep... |
| Date March 31, 1988 |
Report No. T-GGD-88-24 |
Title
. . *. United St&es General Accounting Office I35YB7 Testimony d or Release n Delivery xpected at :jO a.m. EST hursday iarch 31, 1988 'Comprehensive Needed Review of Civil Penalties Statement of Johnny C. Finch, Deputy Director General Government Division Before the Subcommittee on'oversight Committee on Ways and Means House of Representatives 13548'7 I Ill / 99H7 =n7,3
AO/T-GGD-88-24 . CIVIL PENA... |
| Date March 31, 1988 |
Report No. T-GGD-88-22 |
Title
r Release Delivery petted at :OO a.m. EST uraday rch 31, 1988 The Tax Gap Statement of Jennie S. Stathis, Associate Director General Government Division Before the Senate Budget Committee . ‘ .: , THE TAX GAP SUMMARY STATEMENT F O JENNIE S. STATHIS ASSOCIATE DIRECTOR GENERALGOVERNMENT DIVISION U.S. GENERALACCOUNTING F F ICE O The Internal Revenue Service's (IRS) objective for developing tax gap ... |
| Date March 25, 1988 |
Report No. GGD-88-66BR |
Title
APPENDIX APPENDIX MO IRS Tax Gap Studies: 1979,1983, and 1988
l 1979 Study -- first attempt to estimate tax gap; focused on individual income 1983 Study -- more thorough; also included estimates for corporations and overstated deductions 1988 Study -- further refined the 1983 study l l APPENDIX APPENDIX GM What is the Tax Gap ?
IRS defines the “tax gap” as the difference between the amount of ... |
