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GAO Reports by subject "Tax violations"

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Date Report No. Title
Date April 29, 1986 Report No. 129740 Title

Tax Policy and Administration: IRS' Information Returns Matching Program

UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 FOR RELEASE ON DELIVERY Expected at 9:30 a.m., EDT Tuesday, April 29, 1986 STATEMENT OF JOHNNY C. FINCH, SENIOR ASSOCIATE DIRECTOR GENERAL GOVERNMENT DIVISION BEFORE THE SUBCOMMITTEEON COMMERCE,CONSUMER AND MONETARYAFFAIRS, COMMITTEE ON GOVERNMENT OPERATIONS HOUSE OF REPRESENTATIVES ON IRS' INFORMATION RETURNS MATCHING PROGRAM llllllll...
Date Nov. 8, 1985 Report No. GGD-86-23FS Title

Tax Administration: Information on IRS' Criminal Investigation Division

ee on Oversight, Committee on Ways and Means, House of Representatives November 1986 TAX ADIMINI~TION Information ‘5i Criminal htiigation , ., 1. _I . .-- -.- . . . . -__ ,. _ -. -_--..I ..I-~._I”_ - :’ - . UNITED STALES GENERAL ACCOUNTING OFFICE WASHINGTON. D.C. - November8, 1985 B-220978 The Honorable J.J. Fickle Subcommittee on Oversig& Chairman, Committee on Ways and Means House of Repre...
Date April 12, 1983 Report No. 121055 Title

Tax Policy and Administration: Federal Efforts To Define and Combat the Tax Haven Problem

, . l * UNITED STATES GENERALACCOUNTING F F ICE O WASHINGTON,D.C. 20548 F O R RELEASE O N DELIVERY EXPECTEDAT 9:30 A.M., Tuesday, April 12, 1983 EST STATEMENTO F W ILLIAM J. ANDERSON,DIRECTOR GENERALGOVERNMENT DIVISION BEFORETHE SUBCOMMITTEE N COMMERCE, O CONSUMER AND MONETARY AFFAIRS C O M M ITTEEO N GOVERNMENT OPERATIONS HOUSEO F REPRESENTATIVES ON FEDERAL EFFORTST O DEFINE AND COMBATTHE TAX HAV...
Date Jan. 6, 1983 Report No. GGD-83-6 Title

Tax Policy and Administration: IRS Administration of Penalties Imposed on Tax Return Preparers

BY THE COMPTROLLER GENERAL Report To The Joint Committee On Taxation OF THE UNITEDSTATES IRS’ Administration Of Penalties Imposed On Tax Return Preparers For many years, IRS has experienced problems with incompetent, negligent, and/orftaudulent paid preparers of tax returns. To supplement existing criminal penalties and to provide IRS another means for dealing with those problems, the Congress, ...
Date April 26, 1982 Report No. 118174 Title

Tax Policy and Administration: IRS Policies and Procedures To Safeguard Taxpayer Rights and the Effects of Certain Provisions of the 1976 Tax Reform Act

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 March 22, 1982 Report No. 117850 Title

Tax Policy and Administration: Senate Bill 2198, Taxpayer Compliance Improvement Act of 1982

UNITED STATES GENERAL ACCOUNTING OFFICE 20548 - WASHINGTON, D.C. FOR RELEjhSE ON DELIVERY EXPECTED AT LO:00 &$.[*I. EST MONDAY, MARCH 22, 1982 STATEMENT OF WILLIAM J. ANDERSON, DIRECTOR, , GENERAL GOVERNMENTDIVISION BEFORE THE SUBCOMMITTEE ON OVERSIGHT OF THE INTERNAL REVENUE SERVICE OF THE SENATE COMMITTEE ON FINANCE ON ( S~~NATE BILL 2198, TAXPAYER COMPLIANCE IMPkOVEMENT ACT OF 1982 1 I 117850 M...
Date March 17, 1982 Report No. 117810 Title

Tax Policy and Administration: The Adequacy of IRS' Resources

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 May 12, 1981 Report No. GGD-81-66 Title

Tax Policy and Administration: Observations Concerning the Internal Revenue Service's Management of Criminal Tax Cases

...- ,-) :..-'.'?.?.v/ U,:HONTED STATES GEN:ERA.L ACCOUNTING OFFICxE WASHINGTON, D.C. 2£05-3 GCE:ERL GOVERNM ENT CiL 'VI ION S K'iay 12, 1931 ':r. Phili Assistant E. Coates Commissioner for C o, la n e i Internal RevenueService Deoartment of the Treasurv Dear ;lr. Coates: Observations Concerning tire Internal Revenue Service's Nlana3errent of Criminal Tax Casess (GGD-81-66) Subject: During the ca...
Date May 11, 1981 Report No. 115251 Title

Tax Policy and Administration: Adequacy of IRS Compliance Resources for FY 1982

UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 FOR RELEASE ON DELIVERY EXPECTED AT 1:00 P.M. EST. MONDAY, MAY 11, 1981 STATEMENT OF WILLIAM J. ANDERSON, DIRECTOR 115251 GENERAL GOVERNMENT DIVISION BEFORE THE SUBCOMMITTEE ON OVERSIGHT HOUSE COMMITTEE ON WAYS AND MEANS ON THE ADEQUACY OF IRS COMPLIANCE Lr RESOURCES FOR FY 1982 1 Mr. Chairman We are carrying which primarily Over grams...
Date May 6, 1981 Report No. GGD-81-74 Title

Government Operations: IRS Collection Activities in the Area of Organized Crime

UNITED STATESGENERALACCOUNT~NG OFFICE WASHINGTON, D.C. 20548 GENERAL GOVERNMBM DIVISION B-198049 The Honorable United States Dear Senator Subject: Sam Nunn Senate Nunn: . r IRS Collection Organized ctivities in (GGD-81-74) the Area of This is in response to your April 29, 1980, request for information concerning the Internal Revenue Service's (IRS) efforts to collect monies owed IRS by organized c...
Date April 28, 1981 Report No. GGD-81-45 Title

Tax Policy and Administration: Fictitious Tax Deposit Claims Plague IRS

L . i B Y T H E C O M P T R O L L E RG E N E R A L R e p o rt T o T h e C o n g ress O F T H E U N ITE DS T A T E S ( Fictitio u s T a x D e p o sit C la ims P la g u e IR S G A O estimates th a t 3 1 p e r c e n t o f th e delinq u e n t e m p loyers’a c c o u n ts it r e v i e w e d involved fictitio u s ta x d e p o s i t claims. P r e s e n t a n d p r o p o s e d IRS a d m inistrative p r o...
Date Nov. 15, 1979 Report No. 110919 Title

Tax Policy and Administration: The Underground Economy

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 Nov. 6, 1979 Report No. GGD-80-9 Title

Tax Policy and Administration: Improved Planning for Developing and Selecting IRS Criminal Tax Cases Can Strengthen Enforcement of Federal Tax Laws

I R E P O R TB Y T H E C o m p trolle r G e n e ral O F T H E U N ITE DS T A T E S Im p r o v e d P l a n n i n g F o r D e veloping A n d S e lecting IRS C rim inal Tax C a ses C a n S tr e n g th e n E n fo rce m e n t O f F e d e ral Tax L a w s I R S ’ Criminal Investigation Divisjon recognizes inadequacies in its long- a n d shortrange planning for detecting a n d deterring tax fraud. It h ...
Date Oct. 11, 1979 Report No. 110555 Title

Tax Policy and Administration: Efforts of IRS' Criminal Investigation Division To Detect and Deter Underreporters

UNITED STATES GENERAL ACCOUNTING OFFICE 20548 WASHINGTON, D.C. FOR RELEASE ON DELIVERY Expected at 10 a.m. EDT Thursday, October 11, 1979 STATEMENT OF RICHARD L, FOGEL, ASSOCIATE DIRECTOR GENERAL GOVERNMENT DIVISION BEFORE THE SUBCOMMITTEE ON OVERSIGHT 1-j S&. 04102 \ . HOUSE COMMITTEE ON WAYS AND MEANS ON THEc EFFORTS OF IRS' CRIMINAL TO DETECT '&4&J& INVESTIGATION DIVISION AND DETER UNDERREPORTE...
Date Sept. 6, 1979 Report No. 110310 Title

Tax Policy and Administration: Subterranean Economy

United States Generai 'AcGiunting Washington, D.C. 20548 Office FOR RELEASEON DELIVERY Expected at 10 a.m. EDT September 6, 1979 STATEMENTOF RICHARD L. FOGEL, ASSOCIATE DIRECTOR, GENERALGOVERNMENT DIVISION, BEFORETHE SUBCOMMITTEE COMMERCE, ON CONSUMER MONETARY AND AFFAIRS HOUSECOMMITTEEON GOVERNMENT OPERATIONS ON THE SUBTERRANEAN ECONOMY 7 Mr. Chairman and Members of the Subcommittee: Our testimon...
Date July 16, 1979 Report No. 109885 Title

Tax Policy and Administration: IRS' Efforts To Identify and Pursue Income Tax Nonfilers and Underreporters

UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 FOR RELEASE ON DELIVERY Expected at 1O:OO a.m, EDT Monday, July 16, 1979 STATEMENT OF ALLEN R. VOSS, DIRECTOR GENERAL GOVERNMENT DIVISION BEFORE THE SUBCOMMITTEE ON OVERSIGHT HOUSE COMMITTEE ON WAYS AND MEANS ON EFFORTS TO IDENTIFY AND PURSUE 7 L
Date April 24, 1979 Report No. 109173 Title

Tax Policy and Administration: Internal Revenue Service's Efforts Directed at Multiple False Filers

..I mr73 United States General Accounting Office Washington, D.C. 20548 w2 FOR RELEASEON DELIVERY Expected at 1O:OO a.m. EST April 24, 1979 STATEMENT OF RICHARDL. FOGEL, ASSOCIATEDIRECTOR, GENERALGOVERNMENT DIVISION BEFORETHE SUBCOMMITTEE COMMERCE, ON CONSUMER AND MONETARY AFFAIRS HOUSECOMMITTEE GOVERNMENT ON OPERATIONS ON d Mr. THE GERNAL REVENUE SERVICE'S EFFORTS 1 DIRECTEDAT MULTIPLE FALSE FILE...
Date March 12, 1979 Report No. GGD-78-110 Title

Tax Policy and Administration: Disclosure and Summons Provisions of 1976 Tax Reform Act--Privacy Gains With Unknown Law Enforcement Effects

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 May 22, 1978 Report No. GGD-78-23 Title

Tax Policy and Administration: Better Management Needed in Exchanging Federal and State Tax Information

DOCUIRNT RBSUME 05962 - [B146419631 RaT.) 5]J4-/7? Better Hanagesent leeded in Exchanging Federal and State Tax Information. GGD-78-23; B-137762. say 22. 1978. Released June 1, 1978. 34 pp. + 4 appendices (11 pp.). Report to Rep. Al Ullsan, Chairman, Joint Coamittee on Taxation; Sea. Russell B. Long, Vice Chairman; by Elmer S. Staats, Comptroller General. Issue Area: Tarx Adinistration: Federal-St...
Date Feb. 21, 1978 Report No. GGD-78-14 Title

Tax Policy and Administration: IRS Can Improve Its Programs To Collect Taxes Withheld by Employers

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 Sept. 13, 1977 Report No. 103465 Title

Tax Policy and Administration: Internal Revenue Service Efforts to Detect Slush Funds in Large Corporations

DOCUMENT RESUME 03465 [A2593728] Internal Revenue Service Efforts to Detect Slush Funds in Large Corporations. September 13, 1977. 16 pp. T'estimony before the House Committee on Ways and Means: Oversight Sukcoumittee; by Victor L. Lowe, Director, General Government Div. Issue Area: Accounting and Financial eporting (2800); Tax policy (1500). Contact: General Government Div. Budget Function: Misce...
Date Sept. 1, 1977 Report No. GGD-77-46 Title

Internal Revenue Service's Controls Over the Use of Confidential Informants: Recent Improvements Not Adequate

DCCUMENT RESUME 03451 - tA2E33751] Internal Revenue Service's Contrcs over the Use of Confidential Infczmants: Recent Improvements Not Adequate. GGD-77-46; B-147762. September 1, 1977. 54 pp. + 5 appendices (53 pp.). Repor; to Chairman, Joint Committee on Taxation; Vice Chairman; by Elmer E. Staats, Comptrcllez General. Issue Area: Law Enfor-ement dnd Crime Prevention (500); Tax Administraticn: In...
Date April 20, 1977 Report No. GGD-77-48 Title

Tax Policy and Administration: Failure of Tax-Exempt Organizations to File Employment Tax Returns

/- _’ .. RELEASED . .I. ‘.‘.., L .. --.,: . ____ -_ ‘. - .---r.--b--------- - --c--__1_- - ~_p--_-p .-__. - .___ ---~_ - 4-
Date June 7, 1976 Report No. 089588 Title

Government Operations: Prosecution of Tax Law Violations in the District of Columbia

( *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 Jan. 16, 1976 Report No. GGD-75-111 Title

Tax Policy and Administration: Occupational Taxes on the Alcohol Industry Should Be Repealed

-- Ocwpational T‘ axes On The Alcohol Industry Should Be i?epealed . Ourcau of Alco!-~ol, Tobacco and Firearms Department of the Tww~ry GGD-75- I1 1 ~-137762 To the Chairman and Vice Chairman Joint Ccmmitte: on Internal Revenue Taxation Congresg of th: IJ.lited States asl,ed us :o study ~11 facets Your J\Ine 18, 1973, le:ter of Governmen’ regulation of the al~hol and tobacco indusTh.is report ...
Date Dec. 8, 1975 Report No. GGD-76-8 Title

Tax Policy and Administration: No Apparent Need To Regulate Commercial Preparers of Income Tax Returns

No Apparent Need To Regulate Commercial Preparers Of Income Tax Ketwnz Internal Revenue Service Department of the Treasury I he pressure for regulation of commercial preparers of income tax returns presumes that their returns are lcsr accurate than those prepared by profrqsionais. However, this presumption is not borne out by GAO’ study s of the situation. GGD-76-8 + DEC. e, 1975 COMPTROLLER GEN...
Date March 20, 1975 Report No. GGD-75-8 Title

Tax Policy and Administration: What Is Being Done About Individuals Who Fail To File a District Income Tax Return?

REPORT TO THE CO lllll~lllll~llllllllllllllllillullllillllll LMO97079 What Is Being Done About Individuals Who Fail To File A District Income Tax Return? District of Columbia Government BY THE COMPTROLLER GENERAL OF THE UNITED STATES COMPTROLLER GENERAL WASHINGTON. OF D.C. THE 20548 UNITED STAT= U-118638 I To the President of the Senate and the G1 Speaker of the House of Representatives This is ou...
Date Feb. 20, 1969 Report No. 092724 Title

Government Operations: Administration of Selected Seized Property Activities

I WASXlNGTON, CIVIL DIVISION @272y UNITED STATES GENERAL ACCWNTING OFFICE DC 20548 Dear Mr. Bacon: We have made a review of the dmlnistratlon of selected seized property activltie2of the Alcohol L and Tobacco Tax Division (ALTTD), effective redesignated the Alcohol, Tobacco and Firearms Divlslon December 13, 1968, at its branch offices In Charlotte, North Carolina, and Richmond, Virginia. The revi...