| Date |
Report No. |
Title |
| Date Jan. 23, 2007 |
Report No. GAO-07-391T |
Title
United States Government Accountability Office GAO
For Release on Delivery Expected at 10:00 a.m. EST Tuesday, January 23, 2007 Testimony Before the Committee on the Budget, U.S. Senate TAX COMPLIANCE Multiple Approaches Are Needed to Reduce the Tax Gap
Statement of Michael Brostek Director, Tax Issues Strategic Issues Team This testimony was amended on February 9, 2007, to correct the tax gap red... |
| Date Oct. 26, 2005 |
Report No. GAO-06-208T |
Title
United States Government Accountability Office GAO
For Release on Delivery Expected at 2:30 p.m. EDT Wednesday, October 26, 2005 Testimony
Before the Subcommittee on Federal Financial Management, Government Information, and International Security, Committee on Homeland Security and Governmental Affairs, U. S. Senate TAX GAP Multiple Strategies, Better Compliance Data, and LongTerm Goals Are Needed... |
| Date July 18, 2005 |
Report No. GAO-05-753 |
Title
United States Government Accountability Office GAO
July 2005 Report to the Committee on Finance, U.S. Senate TAX COMPLIANCE Better Compliance Data and Long-term Goals Would Support a More Strategic IRS Approach to Reducing the Tax Gap GAO-05-753 a July 2005 TAX COMPLIANCE Highlights
Highlights of GAO-05-753, a report to the Committee on Finance, U.S. Senate Accountability Integrity Reliability Bet... |
| Date April 14, 2005 |
Report No. GAO-05-527T |
Title
United States Government Accountability Office GAO
For Release on Delivery Expected at 10:00 a.m. EDT Thursday, April 14, 2005 Testimony
Before the Committee on Finance, U.S. Senate TAX COMPLIANCE Reducing the Tax Gap Can Contribute to Fiscal Sustainability but Will Require a Variety of Strategies
Statement of David M. Walker Comptroller General of the United States GAO-05-527T A April 14, 2005 TA... |
| Date June 18, 2001 |
Report No. GAO-01-535 |
Title
United States General Accounting Office GAO
June 2001 Report to Congressional Committees TAX ADMINISTRATION Status of IRS’ Efforts to Develop Measures of Voluntary Compliance GAO-01-535 Contents Letter
Results in Brief Background IRS Has Not Finalized Its Plans on How It Will Measure Voluntary Reporting Compliance How Other Programs Measure Compliance Agency Comments 1 3 4 5 9 11 13 Appendix I O... |
| Date June 14, 2001 |
Report No. GAO-01-195 |
Title
United States General Accounting Office GAO
June 2001 Report to Congressional Requesters INTERNAL REVENUE SERVICE Unpaid Taxes of Federal Workers and Annuitants GAO-01-195 Contents Letter Appendix I Appendix II Scope and Methodology Details on Sample Cases of Federal Workers and Annuitants with Outstanding Taxes Comments From the Internal Revenue Service GAO Contacts and Staff Acknowledgments 1 32... |
| Date July 22, 1999 |
Report No. T-GGD/AIMD-99-255 |
Title
United States General Accounting Office GAO
For Release on DeliveryS Testimony Before the Subcommittee on Oversight, Committee on Ways and Means, House of Representatives Expected at
10:00 a.m. EDT on Thursday July 22, 1999 /l NT RS I1IANACI El MENT MVlNAt Formidable Challenges Confront IRS as It Attempts to Modernize
Statement of James R. White, Director Tax Policy and Administration Issues Gener... |
| Date May 5, 1999 |
Report No. GGD-99-96R |
Title
GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-282626 May 5,1999 The Honorable Christopher S. Bond Chairman, Committee on Small Business United States Senate Subject: Small Business Tax Comnliance Burden This letter responds to questions that you asked us to address following the Committee’ s April l&1999, hearings on the tax compliance burdens o... |
| Date April 15, 1999 |
Report No. T-GGD/AIMD-99-138 |
Title
United States General Accounting Office GAO
For Release on Delivery 2:00 p.m. EDT Thursday April 15, 1999 Testimony
Before the Subcommittee on Government Management, Information, and Technology; and the Subcommittee on National Economic Growth, Natural Resources and Regulatory Affairs, Committee on Government Reform House of Representatives IRS MANAGEMENT Business and Systems Modernization Pose Ch... |
| Date April 13, 1999 |
Report No. T-GGD/AIMD-99-140 |
Title
United States General Accounting Office GAO
For Release on Delivery Expected at 1:00 p.m. EDT Tuesday April 13, 1999 Testimony
Before the Subcommittee on Oversight House Committee on Ways and Means TAX ADMINISTRATION IRS’ Fiscal Year 2000 Budget Request and 1999 Tax Filing Season
Statement of James R. White, Director Tax Policy and Administration Issues General Government Division GAO/T-GGD/AIMD... |
| Date Sept. 26, 1997 |
Report No. T-GGD-97-186 |
Title
United States General Accounting Office GAO
For Release on Delivery Expected at 10:00 a.m. EDT Friday, September 26, 1997 Testimony
Before the Subcommittee on Oversight, House Committee on Ways and Means TAX ADMINISTRATION Taxpayer Rights and Burdens During Audits of Their Tax Returns
Statement of James White, Associate Director, Tax Policy and Administration Issues, General Government Division GA... |
| Date Aug. 27, 1997 |
Report No. GGD-97-158 |
Title
United States General Accounting Office GAO
August 1997 Report to the Ranking Minority Member, Committee on Governmental Affairs, U.S. Senate TAX ADMINISTRATION Assessment of IRS’ Report on Its Fiscal Year 1995 Compliance Initiatives GAO/GGD-97-158 GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-272840 August 27, 1997 The Honorable John Glenn Rank... |
| Date May 8, 1997 |
Report No. T-GGD-97-105 |
Title
United States General Accounting Office GAO
For Release on Delivery Expected at 10:00 a.m. EDT Thursday, May 8, 1997 Testimony
Before the Committee on Ways and Means, House of Representatives TAX ADMINISTRATION Earned Income Credit Noncompliance
Statement of Lynda D. Willis, Director, Tax Policy and Administration Issues, General Government Division GAO/T-GGD-97-105 Statement Tax Administration: E... |
| Date Jan. 9, 1997 |
Report No. T-GGD-97-35 |
Title
United States General Accounting Office GAO
For Release on Delivery Expected at 11:00 a.m. EST Thursday January 9, 1997 Testimony
Before the National Commission on Restructuring the Internal Revenue Service TAXPAYER COMPLIANCE Analyzing the Nature of the Income Tax Gap
Statement of Lynda D. Willis, Director, Tax Policy and Administration Issues, General Government Division GAO/T-GGD-97-35 Statemen... |
| Date Sept. 18, 1996 |
Report No. GGD-96-172 |
Title
United States General Accounting Office GAO
September 1996 Report to the Chairman, Committee on Finance, U.S. Senate EARNED INCOME CREDIT IRS’ 1995 Controls Stopped Some Noncompliance, But Not Without Problems G A O years
1921 - 1996 GAO/GGD-96-172 GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-261635 September 18, 1996 The Honorable William V. R... |
| 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-96-89 |
Title
United States General Accounting Office GAO
April 1996 Report to the Commissioner, Internal Revenue Service TAX ADMINISTRATION Alternative Strategies to Obtain Compliance Data G A O years
1921 - 1996 GAO/GGD-96-89 GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-266028 April 26, 1996 The Honorable Margaret Milner Richardson Commissioner of Internal R... |
| 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 8, 1996 |
Report No. GGD-96-61 |
Title
United States General Accounting Office GAO
March 1996 Report to Designated Congressional Committees TAX POLICY AND ADMINISTRATION 1995 Annual Report on GAO’s Tax-Related Work G A O years
1921 - 1996 GAO/GGD-96-61 GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-270549 March 8, 1996 The Honorable William V. Roth, Jr. Chairman, Committee on Finance ... |
| Date Oct. 6, 1995 |
Report No. GGD-96-21 |
Title
United States General Accounting Office GAO
October 1995 Report to the Honorable Joseph K. Knollenberg, House of Representatives TAX ADMINISTRATION Information on IRS’ Taxpayer Compliance Measurement Program GAO/GGD-96-21 GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-266278 October 6, 1995 The Honorable Joseph K. Knollenberg House of Representat... |
| Date July 19, 1995 |
Report No. GGD-95-199R |
Title
United States General Accounting Office Washington, D.C. 20548 General Government Division B-261927 July 19, 1995
of The Honorable Commissioner Dear Mrs. Margaret Milner Richardson Internal Revenue Richardson: In December 1994, we issued a report on the Internal Revenue Service's (IRS) progress in planning the Taxpayer Compliance Measurement Program (TCMP) for tax year 1994 we emphasized the impor... |
| Date July 18, 1995 |
Report No. T-GGD-95-207 |
Title
United States General Accounting I OfTice Testimony
Before the Subcommittee on Oversight, Committee on Ways and Means, House of Representatives For Release on Delivery Expected at 1O:OO am Tuesday July 18, 1995 TAX COMPLIANCE
1994 Taxpayer Compliance Measurement Program
Statement of Jennie S. Stathis, Director Tax Policy and Administration Issues General Government Division GAO/T-GGD-95-207 P Mada... |
| Date July 1, 1995 |
Report No. AA-95-8(3) |
Title
United States General Accounting Office GAO General Government Division July 1995 Tax Policy and Administration Issue Area Active Assignments GAO/AA-95-8(3) Foreword This report was prepared primarily to inform Congressional members and key staff of ongoing assignments in the General Accounting Office's Tax Policy and Administration issue area This report contains assignments that were ongoing as ... |
| Date June 29, 1995 |
Report No. T-GGD-95-198 |
Title
United States General Accounting Offke GAO
For Release on Delivery Expected at 2:oOp.m. Thursday June 29, 1995 Testimony
Before the Subcommittee on National Economic Growth, Natural Resources, and Regulatory Affairs Committee on Government Reform and Oversight House of Representatives TAX-EXEMPT ORGANIZATIONS Additional Inbormation on Activities and IRS Oversight
Statement of Natwar M. Gandhi, Ass... |
| Date June 16, 1995 |
Report No. GGD-95-151 |
Title
United States General Accounting Offhe GAO
June 1995 Report to the Joint Committee on Taxation, Congress of the United States TAX AmDR!tINISTRATION IRS’Pa&nershipw Compliance Activities Could be Improved GAO/GGD-95-161 ...“_~~~~ GAO United States General Accounting CMTice Washington, D.C. 20548 ~-. General Government Division -_~~~- B-260093 June 16,1995 The Honorable Bill Archer Chairman The ... |
| Date June 13, 1995 |
Report No. T-GGD-95-183 |
Title
United States General Accounting Offke GAO
For Releaseon Delivery Expectedat 1090 a.m. Tuesday June 13,1995 Testimony
Before the Subcommittee on Social Security and Family Policy, Committee on Finance United States Senate TAX-EXEMPT ORGANIZATIONS Activities and IRS Oversight
Statement of Natwar M. Gandhi, Associate Director Tax Policy and Administration Issues General Government Division GAO/T-GGD... |
| Date June 6, 1995 |
Report No. T-GGD-95-176 |
Title
United States Gcnfxd Accounting Office Testimony
Before the Committee on Ways and Means House of Representatives For Release on Delivery Expected at 1O:OO a.m. EDT Tuesday June 6, 1995 TAXPAYER COMPLIANCE
Reducing the Income Tax Gap
Statement of Jennie S. Stathis, Director Tax Policy and Administration Issues General Government Division 1
GAO/T-GGD-95-176 I j TAXPAYER COMPLIANCE SUMMARYOF STATEMEN... |
| Date June 2, 1995 |
Report No. GGD-95-157 |
Title
United States General Accounting OfBee GAO
June 1995 Report to the Joint Committee on Taxation, U.S. Congress GAWGGD-95-157 ” GAO United States General Accounting Office
D.C. 20548 Washington, General Government Division B-260255 June 2, 1995 The Honorable Bill Archer Chairman, Joint Committee on Taxation The Honorable Bob Packwood Vice-Chairman, Joint Committee on Taxation United States Congres... |
| Date April 14, 1995 |
Report No. GGD-95-125R |
Title
GAO United States General Accounting Office Washington, D.C. 20548 Gene& Government Division B-260155 April 14, 1995 The Honorable Margaret Milner Richardson Commissioner of Internal Revenue Dear Ms. Richardson: This letter shares results from our study of the Internal Revenue Service's (IRS) oversight of both paid preparers of tax returns and software for preparing returns. We closed our study af... |
| Date March 31, 1995 |
Report No. GGD-95-122BR |
Title
United States General Accounting Office GAO
March 1995 Briefing Report to the Chairman, Committee on Governmental Affairs, U.S. Senate EARNED INCOME CREDIT Targeting to the Working Poor GAO/GGD-95-122BR GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-260826 March 31, 1995 The Honorable William V. Roth, Jr. Chairman, Committee on Governmental Affairs... |
| Date Feb. 16, 1995 |
Report No. GGD-95-66 |
Title
United States General Accounting Office GAO
February 1995 Report to Designated Congressional Committees TAX POLICY AND ADMINISTRATION 1994 Annual Report on GAO’s Tax-Related Work GAO/GGD-95-66 GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-259954 February 16, 1995 The Honorable Bob Packwood Chairman, Committee on Finance United States Senate The ... |
| Date Dec. 30, 1994 |
Report No. GGD-95-39 |
Title
United States General Accounting Office GAO
December 1994 Report to the Joint Committee on Taxation, U.S. Congress TAX COMPLIANCE Status of the Tax Year 1994 Compliance Measurement Program GAO/GGD-95-39 GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-259285 December 30, 1994 The Honorable Daniel Patrick Moynihan Chairman The Honorable Sam Gibbons Ac... |
| Date Dec. 28, 1994 |
Report No. GGD-95-59 |
Title
United States General Accounting Office GAO
December 1994 Report to the Joint Committee on Taxation, Congress of the United States TAX ADMINISTRATION Estimates of the Tax Gap for Service Providers GAO/GGD-95-59 GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-259655 December 28, 1994 The Honorable Daniel Patrick Moynihan Chairman, Joint Committee on ... |
| Date Oct. 25, 1994 |
Report No. GGD-95-27 |
Title
United States General Accounting Office GAO
October 1994 Report to the Honorable William V. Roth, Jr., U.S. Senate TAX ADMINISTRATION Earned Income Credit—Data on Noncompliance and Illegal Alien Recipients GAO/GGD-95-27 GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-258683 October 25, 1994 The Honorable William V. Roth, Jr. United States Senate D... |
| Date Sept. 2, 1994 |
Report No. HEHS-94-48 |
Title
United, States General Accounting Office GAO
September 1994 i- Repoti to the Chairman, Subcommittee on Oversight, Committee 0~ Ways ad
Means, House of Representatiires SOCIAL SECURITY TpdFunds Can Be More Accurately F’ imded 1 GAWHEHS-94-48 .\ GAO United States General Accounting Offke Washington, D.C. 20648 Health, Education, and Human Services Division B-252068 September 2,1994 The Honorable J... |
| Date Aug. 2, 1994 |
Report No. GGD-94-175 |
Title
United States General Accounting Office p-m7 GAO
August 1994 Report to the Joint Committee on Taxation, U.S. Congress TAX ADMINISTRATION IRS Cm Better Pursue Noncompliant Sole Proprietors GAO/GGD-94-175 Notice: This is a reprint of a GAO report. GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-256629 August 2,1994 The Honorable Daniel Patrick Moyniha... |
| Date June 16, 1994 |
Report No. GGD-94-141R |
Title
: GAO United States General Accounting Offke Washington, D.C. 20548 General Government Division B-257608 1 June 16, 1994 The Honorable Jim Sasser Chairman, Committee on the Budget United States Senate Dear Mr. Chairman: By letter dated June 14, 1994, you referred to the additional budget authority being requested for fiscal year 1995 Internal Revenue Service (IRS) compliance initiatives and asked ... |
| Date June 15, 1994 |
Report No. AIMD-94-120 |
Title
United States General Accounting Office Report to the Congress /45vQcl
June 1994 FINANCIAL AUDIT Examination of IRS’ Fiscal Year 1993 Financial Statements GAO/AIMD-94-120 1 Notice: This is a reprint of a GAO report. GAO United States General Accounting Office Washington, D.C. 20648 Comptroller General of the United States B-250977 June 15,1994 To the President of the Senate and the Speaker of th... |
| Date March 31, 1994 |
Report No. GGD-94-82 |
Title
United States General Accounting Offke Report to Designated Congressional Committees TAX POLICY AND ADMINISTRATION 1993 Annual Report on GAO’s Tax-Related ...* ’ GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-242620 March 31,1994 The Honorable Daniel P. Moynihan Chairman, Committee on Finance United States Senate The Honorable John Glenn Chairm... |
| Date Sept. 23, 1993 |
Report No. GGD-93-131 |
Title
-w..-““.” .-- St~~,lt~tlrlwt~ 1!~!K~ ---CORPORATE T&ES Many Benefits and Few Costs to Reporting Net Operating Loss Carryover -., RESTRICTED--Not to be released outside the General Accounting Office unless specifically approved by the Of&e of Congressional Relations. ssamb I RELEASED 1 -- GAO United States General Accounting Office Washington, D.C. 20648 General Government Division B-264203 S... |
| 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 May 18, 1993 |
Report No. GGD-93-93 |
Title
I[Juited States General Accounting Office GAO
May 1993 Report to the Chairman, Committee on Finance, U.S. Senate TM ADMINISTRATION IRS Activities to Increase Compliance of Overseas Taxpayers ------ - GAO United Stater General Accounting Off’ ke Washington, D.C. 20648 General Government Division B-261491 May 18,1993 The Honorable Daniel P. Moynihan Chairman, Committee on Finance United States Sen... |
| Date April 5, 1993 |
Report No. GGD-93-52 |
Title
April I!t!M TAX MINISTRATION IRS’Plans to Measure Tax Compliance Can Be Improved 111 Ml llllllll
148762 _._’ _I_- (;A(),‘ (;(; Ib!WSZ _,.l.“l..” I .,,.,_ . ..~_._ “.“ll _,_. _^ I I.._ _ .. ..I..^ ...._.._--- -- GAO United States General Accounting OfYice Washington, D.C. 20648 General Government Division B-251493 April 5, 1993 The Honorable Daniel Patrick Moynihan Chairman, Committee... |
| 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 19, 1993 |
Report No. GGD-93-60 |
Title
iGY*l1 I !)!):I TAX ADMINISTRATION Erroneous Dependent and Filing Status Claims
.. ,.. . _ 148852 I I I RESTRICTED--Not to be released outside the General Accounting Office unless. specifically approved by the Office of Congrm .I .I .“,_ .l.l_ I. .- . -. -... __... .I. _........_.._ ---__-- _-.--..I-.. .-----_-._- _-.. -- ---.-_._.... _-- -_ I. ““I ..I ,.1..“. . .ll_- ..-.. “...I--.-- .-... |
| Date Feb. 24, 1993 |
Report No. T-IMTEC-93-1 |
Title
United States General Accounting Office 19 8 S GAO
For Release on Delivery Expected at Postal Service, and General Government, Committee on Appropriations, House of Representatives Testimony Before the Subcommittee on Treasury, 2:30 p.m. EST TAX SYSTEMS
MODERNIZATION Wednesday, 1993 February 24, Comments On IRS' Portion Of President's Request For Fiscal Year 1993 Supplemental Funds
Statement of Ho... |
| Date Feb. 3, 1993 |
Report No. T-GGD-93-4 |
Title
United States General Accounting Office GAO
For Release Delivery on Eixpectedat 1:OO EST p.m. Wednesday February 3,1!293 Testimony - Before the Subcommittee Treasury, PostalService,and on GeneralGovernment,Committeeon Appropriations, Houseof Representatives TAX ADMINISTRATION Statusof Tax Systems Modernization, Tax Delinquencies, and the Tax
Statement JennieS. Stathis of Director Tax Policy and Ad... |
| 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... |
