| Date |
Report No. |
Title |
| Date Aug. 31, 2004 |
Report No. GAO-04-712 |
Title
United States Government Accountability Office GAO
August 2004 Report to the Chairman, Subcommittee on Immigration, Border Security and Claims, Committee on the Judiciary, House of Representatives TAX ADMINISTRATION IRS Needs to Consider Options for Revising Regulations to Increase the Accuracy of Social Security Numbers on Wage Statements GAO-04-712 a August 2004 TAX ADMINISTRATION IRS Needs to C... |
| Date July 21, 2004 |
Report No. GAO-04-972T |
Title
United States Government Accountability Office GAO
For Release on Delivery Expected at 10:00 a.m. EDT Wednesday, July 21, 2004 Testimony Before the Committee on Finance, U.S. Senate TAXPAYER INFORMATION Data Sharing and Analysis May Enhance Tax Compliance and Improve Immigration Eligibility Decisions
Statement of Michael Brostek Director, Strategic Issues GAO-04-972T July 21, 2004 TAXPAYER INFORMA... |
| Date Nov. 19, 2003 |
Report No. GAO-04-50 |
Title
United States General Accounting Office GAO
November 2003 Report to the Chairman and Ranking Minority Member, Committee on Finance, U.S. Senate INTERNAL REVENUE SERVICE Challenges Remain in Combating Abusive Tax Schemes GAO-04-50 a November 2003 INTERNAL REVENUE SERVICE
Highlights of GAO-04-50, a report to the Chairman and Ranking Minority Member, Committee on Finance, U.S. Senate Challenges Remai... |
| Date Sept. 30, 2003 |
Report No. GAO-03-794 |
Title
United States General Accounting Office GAO
September 2003 Report to Congressional Requesters EARNED INCOME CREDIT Qualifying Child Certification Test Appears Justified, but Evaluation Plan Is Incomplete GAO-03-794 a September 2003 EARNED INCOME CREDIT Qualifying Child Certification Test Appears Justified, but Evaluation Plan Is Incomplete Highlights of GAO-03-794, a report to congressional reques... |
| Date Sept. 15, 2003 |
Report No. GAO-03-913R |
Title
United States General Accounting Office Washington, DC 20548 September 15, 2003 The Honorable Elton Gallegly House of Representatives Subject: Reliability of Information on Taxpayers Claiming Many Withholding Allowances or Exemption from Federal Income Tax Withholding Dear Mr. Gallegly: When taxpayers claim more withholding allowances than they are entitled to or improperly claim exemption from wi... |
| Date May 22, 2002 |
Report No. GAO-02-733 |
Title
United States General Accounting Office GAO
May 2002 Report to the Honorable William J. Coyne, Ranking Minority Member, Subcommittee on Oversight, Committee on Ways and Means, House of Representatives INTERNAL REVENUE SERVICE Efforts to Identify and Combat Abusive Tax Schemes Have Increased, but Challenges Remain GAO-02-733 Contents Letter
Results in Brief Background Scope and Methodology Four Cat... |
| Date May 22, 2002 |
Report No. GAO-02-674 |
Title
United States General Accounting Office GAO
May 2002 Report to the Chairman, Subcommittee on Oversight, Committee on Ways and Means, House of Representatives TAX ADMINISTRATION Impact of Compliance and Collection Program Declines on Taxpayers GAO-02-674 Contents Letter
Results in Brief Background Compliance and Collection Programs Showed Declines, with Billions of Unpaid Taxes Not Pursued Taxpayer... |
| Date April 11, 2002 |
Report No. GAO-02-618T |
Title
United States General Accounting Office GAO Testimony
Before the Committee on Finance, U.S. Senate For Release on Delivery Expected at 10:00 a.m., Thursday, April 11, 2002 INTERNAL REVENUE SERVICE Enhanced Efforts to Combat Abusive Tax Schemes— Challenges Remain
Statement by Michael Brostek, Director, Tax Issues GAO-02-618T Mr. Chairman and members of the committee: I appreciate the opportunity ... |
| Date Jan. 15, 2002 |
Report No. GAO-02-92 |
Title
United States General Accounting Office GAO
January 2002 Report to the Ranking Minority Member, Committee on Small Business & Entrepreneurship, U.S. Senate TAX ADMINISTRATION IRS’s Efforts to Improve Compliance With Employment Tax Requirements Should Be Evaluated GAO-02-92 Contents Letter
Results in Brief Background Scope and Methodology Time Taken to Initially Notify Employers Of Delinquencies ... |
| Date March 7, 2001 |
Report No. GAO-01-487T |
Title
United States General Accounting Office GAO
For Release on Delivery Expected at 10:00 a.m. EST on Wednesday March 7, 2001 Testimony
Before the Committee on Finance United States Senate FEDERAL TAXES Information on Payroll Taxes and Earned Income Tax Credit Noncompliance
Statement of Michael Brostek Director, Tax Issues GAO-01-487T Statement Federal Taxes: Information on Payroll Taxes and Earned In... |
| Date April 14, 2000 |
Report No. GGD-00-84 |
Title
United States General Accounting Office GAO
April 2000 Report to Congressional Requesters TAX ADMINISTRATION IRS’ Low-Dollar Notices Sent to Individual Taxpayers GAO/GGD-00-84 United States General Accounting Office Washington, D.C. 20548 General Government Division B-284264 April 14, 2000 The Honorable Bill Archer Chairman, Committee on Ways and Means House of Representatives The Honorable Amo ... |
| Date March 16, 2000 |
Report No. GGD-00-7 |
Title
United States General Accounting Office GAO
March 2000 Report to Congressional Requesters TAX ADMINISTRATION IRS’ Use of Nonaudit Contacts GAO/GGD-00-7 United States General Accounting Office Washington, D.C. 20548 General Government Division B-283064 March 16, 2000 The Honorable Bill Archer Chairman, Committee on Ways and Means House of Representatives The Honorable Amo Houghton Chairman, Subco... |
| Date Aug. 2, 1999 |
Report No. T-AIMD/GGD-99-256 |
Title
United States General Accounting Office GAO
For Release on Delivery Expected at 10 a.m. Monday, August 2, 1999 Testimony
Before the Subcommittee on Government Management, Information and Technology, Committee on Government Reform, House of Representatives PAYROLL TAXES Billions in Delinquent Taxes and Penalties Due But Unlikely to Be Collected
Statement of Gregory D. Kutz Associate Director, Gover... |
| Date Aug. 2, 1999 |
Report No. AIMD/GGD-99-211 |
Title
United States General Accounting Office GAO
August 1999 Report to the Subcommittee on Government Management, Information and Technology, Committee on Government Reform, House of Representatives UNPAID PAYROLL TAXES Billions in Delinquent Taxes and Penalty Assessments Are Owed GAO/AIMD/GGD-99-211 United States General Accounting Office Washington, D.C. 20548 Accounting and Information Management Di... |
| Date May 24, 1999 |
Report No. GGD-99-82 |
Title
United States General Accounting Office GAO
May 1999 Report to the Chairman Committee on Finance U.S. Senate TAX ADMINISTRATION Allegations of IRS Employee Misconduct GAO/GGD-99-82 GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-280651 May 24, 1999 The Honorable William V. Roth, Jr. Chairman, Committee on Finance United States Senate Dear Mr. Chairm... |
| Date Feb. 22, 1999 |
Report No. GGD-99-30 |
Title
United States General Accounting Office GAO
February 1999 Report to the Chairman, Committee on Ways and Means; and the Chairman, Subcommittee on Oversight, Committee on Ways and Means, House of Representatives TAX ADMINISTRATION IRS’ Return Selection Process GAO/GGD-99-30 GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-279036 February 22, 1999 The... |
| Date Dec. 31, 1998 |
Report No. GGD-99-21 |
Title
United States General Accounting Office GAO
December 1998 Report to the Chairman, Subcommittee on Oversight, Committee on Ways and Means, House of Representatives TAX ADMINISTRATION IRS’ 1998 Tax Filing Season GAO/GGD-99-21 GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-279310 December 31, 1998 The Honorable Nancy L. Johnson Chairman, Subcommitte... |
| Date Dec. 23, 1998 |
Report No. GGD-99-19 |
Title
United States General Accounting Office GAO
December 1998 Report to the Honorable Harold E. Ford, Jr. and the Honorable Henry A. Waxman, House of Representatives TAX ADMINISTRATION IRS’ Audit and Criminal Enforcement Rates for Individual Taxpayers Across the Country GAO/GGD-99-19 GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-280369 December 23, ... |
| Date Nov. 30, 1998 |
Report No. GGD-99-11 |
Title
United States General Accounting Office GAO
November 1998 Report to the Chairman of the Committee on Ways and Means and the Chairman of the Subcommittee on Oversight, House of Representatives IRS PERSONNEL ADMINISTRATION Use of Enforcement Statistics in Employee Evaluations GAO/GGD-99-11 GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-279232 Novembe... |
| Date July 28, 1998 |
Report No. GGD-98-150 |
Title
United States General Accounting Office GAO
July 1998 Report to the Chairman, Committee on Ways and Means, House of Representatives, and to the Honorable Larry E. Craig, U.S. Senate EARNED INCOME CREDIT IRS’ Tax Year 1994 Compliance Study and Recent Efforts to Reduce Noncompliance GAO/GGD-98-150 GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-2780... |
| Date Nov. 6, 1997 |
Report No. GGD-98-16 |
Title
United States General Accounting Office GAO
November 1997 Report to the Commissioner, Internal Revenue Service TAX ADMINISTRATION IRS’ Efforts to Place More Emphasis on Criminal Tax Investigations GAO/GGD-98-16 GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-275359 November 6, 1997 The Honorable Michael Dolan Acting Commissioner of Internal Revenu... |
| Date June 5, 1996 |
Report No. GGD-96-109 |
Title
United States General Accounting Office GAO
June 1996 Report to the Commissioner, Internal Revenue Service TAX RESEARCH IRS Has Made Progress but Major Challenges Remain G A O years
1921 - 1996 GAO/GGD-96-109 GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-260165 June 5, 1996 The Honorable Margaret Milner Richardson Commissioner of Internal Revenue ... |
| Date April 26, 1996 |
Report No. GGD-96-91 |
Title
United States General Accounting Office GAO
April 1996 Report to the Chairman Subcommittee on Oversight Committee on Ways and Means House of Representatives TAX ADMINISTRATION Audit Trends and Results for Individual Taxpayers G A O years
1921 - 1996 GAO/GGD-96-91 GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-261743 April 26, 1996 The Honorable Nan... |
| Date March 25, 1996 |
Report No. GGD-96-96R |
Title
,GAO United States Geheral Accounting Office Washington, D.C. 20548 General Government Division B-265769 March 25, 1996 The Honorable John Glenn Ranking Minority Member Committee on Governmental United States Senate Dear Senator Glenn: Affairs This letter responds to your request that we review.the status and results of efforts by the Internal Revenue Service (IRS) to reduce its exposure to fraud ... |
| Date Dec. 29, 1994 |
Report No. GGD-95-8 |
Title
United States General Accounting Office GAO
December 1994 Report to the Honorable Herbert H. Kohl, U.S. Senate TAX ADMINISTRATION Process Used to Revise the Federal Employment Tax Deposit Regulations GAO/GGD-95-8 GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-255929 December 29, 1994 The Honorable Herbert H. Kohl United States Senate Dear Senator K... |
| Date Oct. 7, 1994 |
Report No. GGD-95-5 |
Title
United States General Accounting Office GAO
October 1994 Report to the Chairman, Subcommittee on Oversight, Committee on Ways and Means, House of Representatives TAX ADMINISTRATION Continuing Problems Affect Otherwise Successful 1994 Filing Season GAO/GGD-95-5 GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-258301 October 7, 1994 The Honorable J.J. ... |
| Date Sept. 23, 1994 |
Report No. GGD-94-210FS |
Title
United States General Accounting Office 142 B/T GAO
September 1994 Fact Sheet for the Chairman, Commerce, Consumer, and Monetary Afftirs Subcommittee, Committee on Government Operations, House of Representatives TM ADMINISTRATION Data on the Tax Compliance of Sweatshops GAO/GGD-94-2 IOFS Notice: This is a reprint of a GAO report. GAO United States General Accounting Office Washington, D.C. 20648 G... |
| Date June 27, 1994 |
Report No. GGD-94-96FS |
Title
GAO United States
General Accounting Office Washington, D.C. 20548 General Government Division B-257356 June 27,1994 The Honorable Daniel Patrick Moynihan Chairman, Committee on Finance United States Senate Dear Mr. Chairman: This fact sheet responds to your request for information on (1) how the Internal Revenue Service (IRS) has used additional resources allocated to international compliance ac... |
| Date Dec. 23, 1993 |
Report No. GGD-94-47 |
Title
United States GeneraI Accounting Offke GAO
December Report to the Chairman, Subcommittee on Oversight, Committee on Ways and Means, House of Representatives 1993 ADMINISTRATION Changes Needed to Cope With Growth in Offer in Compromise Program GAO/GGD-94-47 . GAO ~~_---.~ United States General Accounting Office Washington, D.C. 20548 General Government Division H-255786 December 23, 1993 The Honora... |
| Date Sept. 21, 1993 |
Report No. T-GGD-93-46 |
Title
United StatesGeneralAccounting Office \Giw22 *- GAO
For Release Delivery on Expected at IO:00a.m.EDT Tuesday September 21.1903 Testimony
Before the Subcommittee on Select Revenue Measures Committee on Ways and Means U.S. House of Representatives TAX ADMINISTRATION Improving Compliance With Real Estate Tax Deductions ’
Statement of Natwar M. Gandhi, Associate Director Tax Policy and Administratio... |
| Date Aug. 13, 1993 |
Report No. GGD-93-133 |
Title
---.- 1.lriit VtJ St.ilt,C'S (;ctrrc~ritl A |
| Date June 11, 1993 |
Report No. GGD-93-112FS |
Title
United States General Accounting Office .. GAO
June 1993 Fact Sheet for the Honorable Byron L. Dorgan, U.S. Senate INTERNATIONAL TAXATION Taxes of Foreign- and U.S.-Controlled Corporations GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-253439 June 11, 1993 Byron L. Dorgan Senate Dorgan: The Honorable United States Dear Senator This fact sheet respo... |
| Date June 3, 1993 |
Report No. GGD/RCED-93-113 |
Title
United States General Accounting Office - GAO
June 1993 Report to the Honorable J. Robert Kerrey, U.S. Senate NET FARM INCOME Primary Explanations for the Difference Between IRS and USDA Figures GAO/GGD/RCED-93-113 GAO United States General Accounting OfTIce Washington, D.C. 20648 General Government Division B-253395 June 3,1993 The Honorable J. Robert Kerrey United States Senate Dear Senator Kerr... |
| Date May 10, 1993 |
Report No. GGD-93-104 |
Title
m-m IJnit,c?d St,nt,es Ger~eral Acconnt,ing Office GAO Report to the Chairman, Sul>cwnmitt;ee on Human Resources and Intergovernmental Relations, Committee on Government Operations, House of Representatives -Tm-POLICY AND ADMINISTRATION Improvements for More Effective Tax-Exempt Bond Oversight General Government Division B-262264 May lo,1993 The Honorable Edolphus Towns Chairman, Subcommittee on H... |
| 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 June 3, 1992 |
Report No. T-GGD-92-48 |
Title
United States General Accounting Office GAO
For- Rclcasc on Dclivcry Expcctcd at
9:oo ;1.111. Testimony
Before the Subcommittee on Commerce, Consumer, and Monetary Affairs Committee on Government Operations House of Representatives TAX ADMINISTRATION: Compliance 2000 - A Worthy Idea that Needs Effective Implementation
Statement of Natwar M. Gandhi, Associate Director Tax Policy and Administration ... |
| Date April 21, 1992 |
Report No. GGD-92-80 |
Title
~- .___. ._.-...- ..^ -.I...-._._......._._. ..^ .._..,._. _ I Jtti Wd S1,:~f.v~ _.I.-I--- _._--.__I_ . *l.“,.“..lll.l--“._..- Gr~twral Aworttlthg ..-_ -.-.--_ -_ll-l--”Office -..---. I-. GAO Rqwrt to Congressional Requesters UNDERCOVER OPERATIONS IRS’Manageme Project Layoff ill ll l~ll~lll~ll
146528 ._,,I- ,” “_ ..-. “.l “I .._. . .,...... .“. I . .. .._ _ ., ..I . ..^. ^. .- ... |
| Date April 21, 1992 |
Report No. GGD-92-79 |
Title
GAO TAX ADMINISTRATION IRS Undercover Operations Management Oversight Should Be Strengthened
146527 I --GAo/GGr,” X.79 -- .- - .__. .-~_~-~---- -- GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-246692 April 21,1992 The Honorable Harry Reid United States Senate The Honorable Richard Bryan United States Senate This report responds to your request t... |
| Date Feb. 6, 1992 |
Report No. T-GGD-92-12 |
Title
United States General Accounting Office GAO
For Releaseon Delivery Expectedat 1O:OO a.m. February 6, 1992 Testimony
Before the Subcommitteeon Consumerand Regulatory Affairs Committee on Banking, Housing, and Urban Affairs United StatesSenate BANKANDTHRIFT
FRAUD Overview of the Federal Government’s Response
Statementof Harold A. Valentine AssociateDirector Administration of JusticeIssues GAOR-GGD... |
| Date Sept. 27, 1991 |
Report No. GGD-91-124FS |
Title
GAO I’ Sheet for the Chairman, act Subcommittee on Human Resources and Intergovernmental Relations, Corn&tee on Government Operations, House of Representatives TAX POLICY Internal Revenue Code Provisions Relate Tax-Exempt Bonds #I ll 1111111
144965 - __- .__ _._~_ ---_____-_~~--- GAO llnited St.&es General Accounting OffIce Washington, DC 2054t( General Government. Division - B-245055 Septdex 27... |
| Date Sept. 12, 1991 |
Report No. T-GGD-91-65 |
Title
United States General Accounting Office Testimony For Release on Delivery Simplifying Payroll Tax Deposit Rules septar53er 12, 1991 statelnentof Paul L. Posner, Associate Director Tax Policy and Administration Issues t General Guvemmen Division Before the s&camnittee on Taxation CamitteeonFtice united States Senate SIMPLIFYING PAYROLL TAX DEPOSIT RULES SUMMARY STATEMENTBY OF PAUL L. POSNER ASSOCIA... |
| 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 24, 1991 |
Report No. T-GGD-91-59 |
Title
United States General Accounting Oface Testimony For Release on Delivery Expected at 1O:OO a.m. Wednesday July 24, 1991 Simplifying Payroll Tax Deposit Rules Statement of Paul L. Posner, Associate Director Tax Policy and Administration Issues General Government Division Before the Committee on Ways and Means House of Representatives GAO/T-GGD-91-59 SIMPLIFYING PAYROLL TAX DEPOSIT RULES SUMMARY OF ... |
| 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 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 Dec. 14, 1988 |
Report No. GGD-89-21 |
Title
GAO
December 1988 Report to Congressional Requesters TAX ADMINISTRATION IRS’ Combined Annual Wage Reporting Reconciliation Program ---- GAO/GGD-89-21 GAO United States General Accounting Office Washington, D.C. 20648 General Government Division B-217690 December 14, 1988 The Honorable Lloyd Bentsen Chairman, Joint Committee on Taxation The Honorable Dan Rostenkowski Vice-Chairman, Joint Committe... |
| 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 April 25, 1988 |
Report No. GGD-88-61 |
Title
United States General Accounting Office GAO
April 1988 Report to the Joint Committee on Taxation TAX ADMINISTRATION Investigating Illegal Income-Success Uncertain, Improvements Needed GAO/GGD-88-61 oJ-4\983
I /3il&8 G-0 Z$ZEz‘&gce ..
General Government Division B-229353 April 25, 1988 The Honorable Lloyd Bentsen Chairman, Joint Committee on Taxation The Honorable Dan Rostenkowski Vice Chairman, ... |
| 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... |
