| Date |
Report No. |
Title |
| Date April 26, 1985 |
Report No. 126833 |
Title
UNITED STAT€S GENERAL ACCOUNTING OFFlCE
WASHINGTON, D C 20548 .. GG5-36 April 26, 1985 The Honorable J.J. Pickle Chairman, Subcommittee on Oversight Committee on Ways and Means House of Representatives Dear Mr. Chairman: The enclosed document summarizes information on I R S ' taxpayer assistance activities on which we briefed your staff on April 2 4 , 1985. The document contains information on t... |
| Date June 30, 1983 |
Report No. HRD-83-45 |
Title
UNITED STATES'GENERA~ACCOUN~~NG OFFICE
WASHINGTON, D.C. 20548 B-204985 June 30, 1983 The Honorable Daniel Rostenkowski Committee on Ways and Means Chairman, House of Representatives Dear Mr. Chairman: Self-employed Fiscal Year Taxpayers Can Receive an Advantage Compared to Self-Employed Calendar Year Taxpayers at the Social Security Trust Funds' Expense (GAO/HRD-83-45) Subject: In May 1981, you re... |
| Date June 20, 1983 |
Report No. GGD-83-47 |
Title
REPORTBY THE Comptroller General
OF THE UNITEDSTATES
Legislative Change Needed To Enable IRS To Assess Taxes Voluntarily Reported By Taxpayers In Bankruptcy
The Bankruptcy Reform Act provides qualified debtors with certain protections from creditors--including IRS. The act restricts IRS’ authority in many cases to assess, collect, or recover a claim against an individual or a business during ban... |
| Date March 9, 1983 |
Report No. GGD-83-27 |
Title
J44W
\ a I BY THECOMPTROLLERGENERAL Report ToThe Congress
OF THEUNITEDSTATES
Changing Medicaid Formula Can Improve Distribution Of Funds To States
The formula used to establish Federal reimbursement rates for State Medicaid spending is not as equitable to States as it could be. This is because per capita income--a key formula factor--does not adequately reflect the greater tax burden of States wit... |
| Date Jan. 20, 1983 |
Report No. HRD-83-39 |
Title
e c UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 ._. - 089264 .,I ,_ ,r*..,e. I4.
I _-._ Mr. John A. Svahn Commissioner of Social Security"“ **-y*-' ,,{ * Department of Rcalth and Ruman Services i
I Dear Mr. Subject: Svahnt i, ,,; Social Sceurity Should Correct Its Earnings Allocation Process For Self-Employed Taxpayers Whose Piece1 Year, ,,i Ends Zn October and November (HRD-8... |
| Date July 28, 1982 |
Report No. GGD-82-54 |
Title
BY THE COMPTROLLER GENERAL
Report To The Joint Committee On Taxation OF THE UNITEDSTATES
Changes To Appeals Process Could Improve Settlements And Increase Taxpayers’ Satisfaction
Individual taxpayers are generally satisfied with their settlements and treatment by Appeals’ personnel. Appeals’ settlements, however, may not be as uniform and consistent as possible. Factors such as Appeals offic... |
| Date April 26, 1982 |
Report No. 118174 |
Title
t UNITED STATES GENERAL ACCOUNTING OFFICE 20548 WASHINGTON, D.C. I l%\W FOR RELEASE ON DELIVERY EXPECTED AT lo:00 A.M. EDT MONDAY, APRIL 26, 1982 STATEMENT OF WILLIAM J. ANDERSON, DIRECTOR GENERAL GOVERNMENT DIVISION BEFORE THE SUBCOMMITTEE ON OVERSIGHT HOUSE COMMITTEE ON WAYS AND MEANS CONCERNING IRS POLICIES AND PROCEDURES II 118174 TO SAFEGUARD TAXPAYER RIGHTS AND THE EFFECTS OF CERTAIN PROVISI... |
| Date April 26, 1982 |
Report No. 118202 |
Title
UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 FOR RELEASE ON DELIVERY EXPECTED AT 2:00 P.M. EDT MONDAY, APRIL 26, 1982 STATEMENT OF DANIEL F. STANTON, DEPUTY DIRECTOR, GENERAL GOVERNMENTDIVISION BEFORE THE SUBCOMMITTEE ON OVERSIGHT OF THE INTERNAL REVENUE SERVICE OF THE SENATE COMMITTEE ON FINANCE ON SENATE BILL 2369, INDEPENDENT CONTRACTORTAX CLASSIFICATION AND COMPLIANCE Ill lll... |
| Date March 17, 1982 |
Report No. 117810 |
Title
UNITED STATES GENE% KCUUNTING WASHINGTON, D.C. 20548 OPFICti FOR RELEASE ON DELIVERY EXPECTED AT 1O:OO A.M. EST NEDNESDAY, MARCh 17, 1982 STATEMENT OF WILLIAM J. ANDERSON, DIRECTOR GENERAL GOVERNMENTDIVISION BEFORE THE SUBCOMMITTEE ON COMMERCE, CONSUMER AND MONETARY AFFAIRS OF THE HOUSE COMMITTEE ON GOVERNMENTOPERATIONS ON THE ADEQUACY OF IRS' RESOURCES Mr. Chairman We are and Members of pleased t... |
| Date Oct. 19, 1981 |
Report No. EMD-82-12 |
Title
RELEASED , , 1-.---. -. -w.-"Y
bv ti E UNITED STATES GENERAL
WASHINGTON, ACCOUNTING OFFICE
DC. 20548 tNtRGY AND MINERALS DIVISION B-205130 The Honorable John D. Dingell Subcommittee on Oversight Chairman, and Investigations Committee on Energy and Commerce House of Representatives Dear Mr. Chairman: Subject: Costs and Financial Natural Gas Import and Gas Consumers Risks of Certain Projects to U.S.... |
| Date Aug. 12, 1980 |
Report No. CED-80-88A |
Title
COMPl-ROLLER OLNLRAL WASHIN(ITON, OF THE ZW UNITED STATES D.C. B-199204 AUGUST 12,198O - The Honorable Alvin,,Baldus, Chairman The Honorable James M. Jeffords Ranking Minority Member Dairy and Poultry Subcommittee Committee on Agriculture House of Representatives
[~pwd~ *1 l s IU Al 113007
/ Subject: Evaluation ofnComments &deby+U;;;y--and Po~m-i-tee+-1 Cornm&&e&- on GAO's Report Entitled-"Alterna... |
| Date July 16, 1980 |
Report No. GGD-80-89 |
Title
i GAO
United States General Accauntlng Office Washington, DC 20548 General Gcvernment Dlvisron B-196969 The Honorable Jerome Kurtz ‘ 92c -I Commissioner of Internal Revenue Department of the Treasury R c: l' -" Dear Mr. Kurtz: JULY 16.1980 I The Internal Revenue Service Can Make the Estimated Tax Forms and Instructions Easier to Understand and Use (GGD-80-89) Subject: $p@ j By letter dated Decem... |
| Date May 8, 1980 |
Report No. GGD-80-61 |
Title
COMF’ TROU-ER GENERAL WAS”lNGTON. OF THE UNITED D.C. 20148 STATES I B-196969 The Honorable Russell B. Long Joint Committee on Chairman, Taxation Congress of the United States Dear Mr. Chairman: MAY a, 1980 I-,Legislative Change Needed To Eliminate the ?e uirement for a Declaration of Estimated Tax (GGD-80-61) . “1 24, 1976, your Committee asked us By letter dated December This to identify wa... |
| Date April 21, 1980 |
Report No. 112126 |
Title
UNITED STATES GENERAL ACCOUNTING OFFICE 20548 WASHINGTON, D.C. FOR RELEASEON DELIVERY
Expected at 1:00 p.m. EST Monday, April 21, 1980 STATEMENT OF ALLEN R. VOSS, DIRECTOR GENERkL GOVERNMENT DIVISION
BEFORE THE #IlMllll II
112126
4WA SUBCOMMITTEE OVERSIGHT ON
COMMITTEE ON WAYS AND MEANS HOUSEOF REPRESENTATIVES ---4 ON PROGRAMS TO ASSIST TAXPAYERS 4 IRS".VOLUNTEER IN RETURNPREPAIWTION 3 Mr. Chairma... |
| Date Feb. 27, 1980 |
Report No. PAD-80-41 |
Title
cohr;pTRO,J.ER GENERAL WASHINGTON. OF D.C. THE i?0-8 UNiTED STATES B-197736 The Honorable Benjamin S. Rosenthal Chairman, Commerce, Consumer, and Monetary Affairs Subcommittee of the Committee on Government Operations House of Representatives Dear Mr. Chairman: Developments (PAD-80-41) in the FEBRUARY 27,198O .!,cc L;/(~/ Subject: Withholding Tax In your letter of November 21, 1979, you asked us t... |
| Date Dec. 3, 1979 |
Report No. 110992 |
Title
PRESENTATION OF RICHARD L. FOGEL, ASSOCIATE DIRECTOR GENERAL GOVERNMENT DIVISION U.S. GENERAL ACCOUNTING OFFICE BEFORE THE AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS FEDERAL TAX DIVISION ON LHE UNDERGROUND ECONOMYJ December 3, 1979 Palm Springs, California I appreciate this opportunity to talk to the Federal Tax Division of the Institute about the "underground economy" problem and what we ... |
| Date Nov. 15, 1979 |
Report No. 110919 |
Title
UNITED STATES GENERAL ACCOUNTING OFFICE 20548 WASHINGTON, D.C. FOR RELEASE ON DELIVERY Expected at 10 a.m., EST November 15, 1979 STATEMENT OF RICHARD L- FOGEL, ASSOCIATE DIRECTOR, GENERAL GOVERNMENT DIVISION BEFORE THE JOINT ECONOMIC COMMITTEE
ON 1 1 THE UNDERGROUNDECONOMY .i i.. _I' Mr. Chairman and lvlembers of the today concerns
by Committee: (1) the the size of the Revenue underService of My ... |
| Date Sept. 18, 1979 |
Report No. GGD-79-74 |
Title
REPORTi3k’ THE Comptroller General
OF THE UNITEDSTATES ’ How Taxpayer Satisfaction With IRS’ Handling Of Problem Inquiries Could Be Increased
At the request of the Joint Committee on Taxation, GAO assessed taxpayers’ satisfaction with the way the internal Revenue Service (IRS) handles their problem inquiries--those requiring the taxpayer to contact IRS more than once for a solution. GAO al... |
| Date July 17, 1979 |
Report No. 109909 |
Title
UNITEDSTATES GEER.U ACCOUNXNG OFFICE I-b%SHINGToN, D.C. 20548 FORRELEASE DELIVERY ON Expected at 9:30 a.m., EDT Tuesday, July 17, 1979 RICHARD FOGEL,ASSOCIATE L. DIRECTOR, GENERAL m DIVISKIN G d' IiT BEFORE THE Hllllllll
109909 We are pleased to be here to assist the rules contractors the Subcommittee in its deliberations over the need to clarify employees or independent The focus of our testimony... |
| Date April 10, 1979 |
Report No. GGD-79-53 |
Title
REPOtiT ii’ THE Comptroller General
OF THE UNITEDSTATES
! Taxpayer Waiting Time At IRS’ Walk-in Service Offices At the request of the Operations Subcommittee Consumer and Monetary ducted a nationwide test taxpayers to get help at off ices. House Government on Commerce, Affairs, GAO conof the time it took IRS’ walk-in service Waiting times averaged 9.4 minutes during the first 8 weeks of the ... |
| Date March 12, 1979 |
Report No. GGD-78-110 |
Title
Comptroller General
OF THE UNITED STATES * Disclosure And Summons Provisions ’ Of 1976 Tax Reform Act--Privacy Gains With Unknown Law Enforcement Effects
To better protect taxpayers and increase their privacy, the Congress, through the Tax Reform Act of 1976, tightened the rules governing the Internal Revenue Service’s disclosure of tax data and its issuance of sunmonses to third-party recordk... |
| Date Oct. 31, 1978 |
Report No. GGD-78-72 |
Title
y2aL/
REPORTB\i:THE OF THE UNITED STATES
P1ESTR1tZTEb Accountbg ch$$j@~&&&#j& - 1
+?te
Takys s~pcc~~iu &rovai llllllllllllllllllllllllllllllllllll
LM107685 ctflk~ Wet to be released
OXZ=J~ ~ii c:=i b.T3iS tw.pne aut~ido
of .~ ,, A’ 3 Governing The Exclusion For c (! Scholarships And Fellowships 1Q~Q?5 And The Qedtiction Of Job Related Educational Expenses
GAO found the applicable tax rules of se... |
| Date July 31, 1978 |
Report No. GGD-78-42 |
Title
DOCUMENT RESCUE 06829 - (B21471861 (Restricted) IRS Seizure of Taxpayer Property: Effective, but Not Uniformly Applied. GGD-78-42; B-137762. July 31, 1978. 84 pp. + 3 appendices (12 pp.). Report to Sen. Russell B. Long, Chairman, Joint Committee on Taxation; Rep. Al Ullman, vice Chairsat; by Elmer B. Staats, Comptroller General. Issue Area: Tax Administration (2700); Tax Policy (1500). Contact: Ge... |
| Date July 5, 1978 |
Report No. GGD-78-74 |
Title
DOCUMENT 06511 - iESUME r B1886910 crss and Instructions Is Further Simplification cf Income Tax eleased 1978. ossible. GGD-78-74; B-137162. July 5, and Needed p.). July 25, 1978. 58 pp. + 4 appendices (60 Report to Sen. Russell B. Long, Chairman, Joint Ccagittee on taxation; Rep. Al Ullman, Vice Chairaar; by Robert F. Keller, Acting Comptrcller General. Issue Area: Tax Administration: Simplifying... |
| Date May 23, 1978 |
Report No. 105978 |
Title
DOCUIINT RESUIE 05978 - [81466516] Tax Deductions for Grassroots Lobbying. enclosures (9 pp.). ay 23, 1978. 19 pp. 4 Testimony before the cuse Committee on Governsent operations: Commerce, Consuser and onetary Affairs Subcommittee; by Victor L. Love, Director, General Government Div. Contact: General Government Div. Organization Concerned: Internal Revenue Service; Federal Power Commission. Congre... |
| Date May 8, 1978 |
Report No. 105969 |
Title
DOCUEINT RESUBE 05969 8[13262971 Citizens BEmployed Impact on Trade of Changes in Taxation of U.S. Abroad. Hay 8, 1978. 13 pp. Testimony before the Senate Committee on Finance; by Bimer 8. Staats, Comptroller General. Contact: Office of the Comptrollor General. Congressional Relisance: Senate Committee on finance. Authority: Tax Reform Act of 1976. Until 1976, the United S';ates provided substanti... |
| Date March 22, 1978 |
Report No. 105399 |
Title
DOCUMENT RESUME
05399 B0865783 ] Adequacy of the Internal Bevenue Service's Telephone Assistanco, to Taxpayers. arch 22, 1978. 12 pp. + 7 appendices (19 pp.). Testimony before the House Committee on Government Operations: Commerce, Consumer and onetary Affairs Subcommittee; by Victor L. Love, Director, General Government Div. Contact: General Government Div. Organization Concerned: Internal Revenu... |
| Date Feb. 24, 1978 |
Report No. 105138 |
Title
IIIIllIIlllllIlllIllllllillllllllll T
LM105138 Zzlited States Gerreral Accounting Office Washington, D. C. 20548
FOR RKLSASS DBLIVERY 019 Expected at 9:3Q a.m. Friday, February 24, 1978 statement
J. Kenneth of
?asick Director, International before the Division House Comittee on Ways and Deans 011 Imp8ct a Trade of Changes in Tazatien of U.S. Citireu8
Hr. Smployed Overseas Chair~am and Xenbers of t... |
| Date Feb. 21, 1978 |
Report No. ID-78-13 |
Title
DOCUEENT BESUME 05135 - [B05454691 Impact on Trade of Changes in Taxaticn of U.S. Citizens Employed Overseas. ID-78-13; B-137762. February 21, 1978. 98 pp. + 5 appehdices (22 pp.). Report to the Congress; by Elmer B. Staats, Comptroller General. Issue Area: International Economic and Military Programs: U.S. Balance of Trade (602); Tax Admini.stration (1503);Tax Policy: Tax Provisions Impact on Eco... |
| Date Feb. 21, 1978 |
Report No. GGD-78-14 |
Title
DOCUMENT RESUME 05377 - [80865787 IRS Can Iprove Its Programs To Collect Taxes lithheld by 978. 20 pp. + 3 Employers. GGD-78-14; B-137762. February 21,
appendices ( pp.). Report to Rep. Al Ollman, Chairman, Joint Coamittee on Internal Revenue Taxation; Sen. Russell B. Long, ice Chairman; by Elmer B. Staats, Comptroller General. Issue Area: Tax Administration (2700). Contact: General Government Div... |
| Date Jan. 27, 1978 |
Report No. GGD-78-32 |
Title
DOCUMENT RSUMR
05970 - [ B166333] Allegations That IRS Harassed ississippi Civil Rights ctivists Unsupported. GGD-78-32; -137762. January 27, 1978. 31 pp. + 3 appendices ( pp.). Rep3rt to Rep. San Gibbons, Chairsan, House Comaittee on and eans: Oversight Subcomn. ttee; by Blmer B. Staats, Coai, roller General. ays Issue rea: Tax Administration (2700); lon-Discrinination and Equal Opportunity Progr... |
| Date Nov. 21, 1977 |
Report No. GGD-77-88 |
Title
DOCUMENT RESUME
04269 - [B3334560] Tax Treatment of Emplo ees and Self-Employed Persons by the Internal Revenue Service: Problems and Solutions. GGD-77-88; B-137762. November 21, 1977. 59 pp. + 7 appendices (35 pp.). Report to Rep. Al Ullman, Chairman, Joint Committee on Internal Revenue Taxation; Sen. Russell B. long, Vice Chairman; by Elmer B. Staats, Comptroller General. Issue Areal Tax Adminis... |
| Date Nov. 18, 1977 |
Report No. GGD-77-74 |
Title
DOCURBNT RESUME
04268 - [B3414668] Repetitive IRS Audits o Taxpayers Are Justifiedi GGD-77-74; B-137762. November 18, 977. 33 pp. + 5 appandices (22 pp. ) Report to Rep. Al Ulluan, Chairman, Joint Committ.~e on Taxations Sen. Russell B. Long, fi:e Chairmav; by Elmer B. Staats, Comptroller General. Issue Area: Tax Adainistr ttion (2;7C0). Contact: General Governme, t Div. Budget Function: Geiteral ... |
| Date Aug. 4, 1977 |
Report No. FGMSD-77-9 |
Title
DOCUMENT RESUME
03103 - rA2173307] r rocedures Used by the Internal Revenue Service to Provide Taxpayers with efunds Not Initially Delivered by the Postal Servicel. FGMSD-77-9; B-137762. Agust 4, 1977. 6 pp. Report to Jerome urtz, Commissioner, Internal Revenue Service; by D. L. Scantlebury, Director, Financial and General Management Studies Div. Issue Area: Accounting and Financial Reporting (280... |
| Date March 28, 1977 |
Report No. GGD-76-108 |
Title
DOCUMENT RESUHF
00293 - L 1051903) Extending the Tax Assessment Period: Why, How Often, and What Improvemontsq Can He Made. GGD-76-108, 0-137762. March 28, 1977. 35 pp. + ajpendices (it pp.). Report to Rep. Al Ullman, Chairman, Joint Committee on Taxation; Sen. Russell B. Long, Vice Chairman; by Elmer B. Staats, Comptrcller Genere'. Issue Area: Tax Administration (2700). Contact: General Governmen... |
| Date Dec. 2, 1976 |
Report No. GGD-76-54 |
Title
QF THE LWITED STA TK5’ ~IllMll~ llllllllll lllllllllllillllll llllllll
LMi00264 Audit Of Individual Income eturms By The Internal Revenue Service
Department of the Treasury
Internal Revr:nLe Service cxdmlners oener,!tty used therr atlthorrty for aurlltlnu rC+x retur:lb bdlth dlscretwn, and taxpayers GAO ctucst!on ed generdlly reacted favor&,ly to IRS. HULZ’ever, the audit process co~*lcl Lw tm... |
| Date June 7, 1976 |
Report No. 089588 |
Title
( *D UN~TEDSYATES GENERAL ACCOUNTING OFFICE
WASHINGTON, D.C. 20548 GENERAL GOVERNMENT DIVISIOeN f i- Mr. John Corporation District Dear Mr. R. Risher, Counsel of Columbia Risher: Jr. Government " During our review of the administration of taxes in the District of Columbia, which are self-assessed by the taxpayer, we examined the available information on the District's prosecution of tax delinquent... |
| Date May 17, 1976 |
Report No. 089599 |
Title
UNITED STATES GENERAL ACCCNJNTINGOFFICE
. WASHINGTON, D.C. 20548 I GENERAL GOVERNMENT DIVISION MAY17 1976 \ Mr. Kenneth Back, Director Department of Finance and Revenue District of Columbia Government Dear Mr. Back: We have completed our review of the Department of Finance and Revenue's (DFR) administration of self-assessed taxes'. The review resulted in reports to the and the Mayor and District C... |
| Date April 1, 1976 |
Report No. GGD-76-49 |
Title
I = 6 REPORT TO THE JOINT COMMITTEE ON INTERNAL REVENUE TAXATION CONGRESS OF TIIE UNITEDSQ,$ES L AC~~~~~iNG OWE BY THE COMPTROLLERGt!~NERAL /pR 6 1g76 OF THE UNITED STATES / Internal Revenue Service Assistance To Taxpayers In Filing Federal Income Tax Returns
Department of the Treasury The Internal Revenue Service makes a reasonable effort to help taxpayers by answering quwtions, clarifying the la... |
| Date Dec. 15, 1975 |
Report No. 094650 |
Title
UNITED STATES GENERAL ACCOUNTING OFFICE Washington, D,C, 20548 FOR RELEASE ON DELIVERY Expected at 10:00 a.m. Monday, December 15, 1975 STATEMENT OF ROBERT F. KELLER, DEPUTY COMPTROLLER GENERAL BEFORE THE SUBCOMMITTEE ON COMMERCE, CONSUMER, AND MONETARYAFFAIRS COMMITTEE ON GDVERNMENTOPERATIONS HOUSE OF REPRESENTATIVES ON GAO REVIEWS OF TAXPAYER ASSISTANCE Mr. Chairman and Members of the Subcommitt... |
| Date June 10, 1975 |
Report No. GGD-75-69 |
Title
REPORT TO THE JOINT COMMITTEE ON INTERNAL REVENUE TAXATION Telephone Assistance To Taxpayers Can Be Improved
internal Revenue Service Department of the Treasury ' ( BY THE COMPTROLLER GENERAL OF THE UNITED STATES COMF’ TROLLER GENERAL WASWINa‘ TON. OF THE UNITED D.C. 2OU4 STATES Z-137762 To the Chairman and Vice Chairman Joint Committee on Internal Revenue Taxation Congress of the United State... |
| Date Aug. 9, 1973 |
Report No. B-137762 |
Title
B-137762 The Honorable Russell B. Long Vice Chairman, Joint Committee Internal Revenue Taxation Congress of the United States Dear Mr. Vice Chairman: on Today I transmitted to you our report to the Joint Committee on the Internal Revenue Service’s (IRS’s) ,c*olBecause the lection ‘.,-i’zhrr:13* .~,W3Ll w.Wrni.‘i~ ,&*,el”“-, of_( >mI\UII,,IU,,,Y’ delinquent~~~~~~~~~~~~~s. NMbbw%WC,,... |
| Date Oct. 23, 1969 |
Report No. 092680 |
Title
UNITED STATES GENERAL
WASHINGTON, ACCOUNTING
D C 20548 OFFICE ClVlL DIVISION Dear ML Jack The General Accounting Offlce has completed its survey of controls over taxpayer data transferred between the National Computer Center (NCC) and service centers Field work was performed by ou? Kansas City (,+ Regional Offlce at the Mldwest Service Center (MWSC) Our objective was to examine Into the effectiven... |
