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GAO Reports by subject "Excise taxes"

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Date Report No. Title
Date Nov. 9, 1998 Report No. AIMD-99-17 Title

Excise Taxes: Internal Control Weaknesses Affect Accuracy of Distributions to the Trust Funds

United States General Accounting Office GAO November 1998 Report to the Commissioner of Internal Revenue EXCISE TAXES Internal Control Weaknesses Affect Accuracy of Distributions to the Trust Funds GAO/AIMD-99-17 GAO United States General Accounting Office Washington, D.C. 20548 Accounting and Information Management Division B-280269 November 9, 1998 The Honorable Charles O. Rossotti Commissioner ...
Date Aug. 1, 1998 Report No. AA-98-7(3) Title

Tax Policy and Administration Issue Area: Active Assignments

= * United States General Accounting Office GAO August 1998 General Government Division ’ Tax Policy and Administration Issue Area Active Assignmetits I ‘P GAO/AA-9%7(3) (LDq 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 Admmistration issue area. This report contains assignmen...
Date April 30, 1998 Report No. AIMD-98-80R Title

SAS 70 Review: Treasury's Process for Distributing Net Tax Revenue to the Various Federal Government Trust Funds

United States General Accounting Offke Washington, D.C. 20548 Accounting and Information Management Division B-278608 April 30, 1998 Ms. Nancy Killefer Assistant Secretary for Management and Chief Financial Officer Department of the Treasury Subject: SAS 70 Review: Treasurv’s Process for Distributing Net Tax Revenue to the Various Federal Government Trust Funds Dear Ms. Killefer: This letter pre...
Date Feb. 26, 1998 Report No. AIMD-98-78R Title

Agreed-Upon Procedures: Excise Taxes

GAO United States General Accounting Office Washington, D.C. 20548 Accounting and Information Management Division B-278610 February 26, 1998 The Honorable Kenneth M. Mead Inspector General Department of Transportation The Honorable Charles C. Masten Inspector General Department of Labor Subject: Agreed-Upon Procedures: Excise Taxes We have performed the procedures contained in enclosure II to this...
Date Sept. 25, 1997 Report No. GGD-97-175R Title

Excise Taxes: Use of Safe Harbor Look-Back Rules

GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-277531 September 25, 1997 The Honorable William V. Roth, Jr. Chairman, Committee on Finance United States Senate Subject: Excise Taxes: Use of Safe Harbor Look-Back Rules Dear Mr. Chairman: Earlier this year a series of circumstances converged to create problems with the transfer of excise tax receipts...
Date Feb. 5, 1997 Report No. T-RCED-97-59 Title

Airport and Airway Trust Fund: Issues Related to Determining How Best to Finance FAA

United States General Accounting Office GAO For Release on Delivery Expected at 10:30 a.m. EST Wednesday, February 5, 1997 Testimony Before the Subcommittee on Aviation, Committee on Transportation and Infrastructure, House of Representatives AIRPORT AND AIRWAY TRUST FUND Issues Related to Determining How Best to Finance FAA Statement of John H. Anderson, Jr., Director, Transportation Issues, Reso...
Date Feb. 4, 1997 Report No. T-RCED-97-56 Title

FAA Financing: Issues and Options in Deciding to Reinstate or Replace the Airline Ticket Tax

United States General Accounting Office GAO For Release on Delivery Expected at 10:00 a.m. EST Tuesday, February 4, 1997 Testimony Before the Committee on Finance, U.S. Senate FAA Financing Issues and Options in Deciding to Reinstate or Replace the Airline Ticket Tax Statement of John H. Anderson, Jr., Director, Transportation Issues, Resources, Community, and Economic Development Division GAO/T-R...
Date Dec. 9, 1996 Report No. RCED-97-23 Title

Airport and Airway Trust Fund: Issues Raised by Proposal to Replace the Airline Ticket Tax

United States General Accounting Office GAO December 1996 Report to Congressional Requesters AIRPORT AND AIRWAY TRUST FUND Issues Raised by Proposal to Replace the Airline Ticket Tax G A O years 1921 - 1996 GAO/RCED-97-23 GAO United States General Accounting Office Washington, D.C. 20548 Resources, Community, and Economic Development Division B-275327 December 5, 1996 Congressional Requesters In f...
Date Sept. 13, 1996 Report No. GGD-96-184R Title

Natural Resources: Insular Areas Update

GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-272449 September 13, 1996 The Honorable Prank H. Murkowski Chairman, Committee on Energy and Natural Resources United States Senate Dear Mr. Chairman: In response to your request, this letter updates information presented in our 1995 testimony on the fiscal arrangements the U.S. government has with fiv...
Date May 16, 1996 Report No. T-RCED-96-169 Title

Highway Trust Fund: Financial Status and Outlook

United States General Accounting Office GAO For Release on Delivery Expected at 9:30 a.m. EDT Thursday May 16, 1996 Testimony Before the Subcommittee on Surface Transportation, Committee on Transportation and Infrastructure, House of Representatives HIGHWAY TRUST FUND Financial Status and Outlook Statement of Phyllis F. Scheinberg, Associate Director, Transportation and Telecommunications Issues, ...
Date April 15, 1996 Report No. RCED-96-130 Title

Airport and Airway Trust Fund: Effects of the Trust Fund Taxes' Lapsing on FAA's Budget

United States General Accounting Office GAO April 1996 Report to the Ranking Minority Member, Subcommittee on Transportation and Related Agencies, Committee on Appropriations, House of Representatives AIRPORT AND AIRWAY TRUST FUND Effects of the Trust Fund Taxes’ Lapsing on FAA’s Budget G A O years 1921 - 1996 GAO/RCED-96-130 GAO United States General Accounting Office Washington, D.C. 20548 R...
Date June 29, 1995 Report No. T-GGD-95-198 Title

Tax-Exempt Organizations: Additional Information on Activities and IRS Oversight

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 Jan. 31, 1995 Report No. T-GGD-95-71 Title

U.S. Insular Areas: Information on Fiscal Relations with the Federal Government

United States General Accounting Office GAO For Releaseon Delivery Expectedat 1:OO p.m. Tuesday January 31,1995 Testimony Before the Subcommittee on Native American and Insular Affairs, Committee on Resources,House of Representatives U.S. INSULAR AREAS Information on Fiscal Relations With the Federal Government Statement of Natwar M. Gandhi, Associate Director Tax PoIicy and Administration Issues ...
Date June 15, 1994 Report No. HEHS-94-187R Title

Government Operations: Federal Administrative Costs Under HSA

GAO UnitedStates GeneralAccountingOffIce Washington,D.C.20648 He~th,~ucstionandHumaa~rvfcesDivision B-257501 June 15, 1994 The Honorable Tom Harkin Chairman The Honorable Arlen Specter Ranking Minority Member Subcommittee on Labor, Health and Human Services, Education and Related Agencies Committee on Appropriations United States Senate In November 1993, the President released his detailed legisla...
Date April 21, 1992 Report No. GGD-92-80 Title

Undercover Operations: IRS' Management of Project Layoff

~- .___. ._.-...- ..^ -.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 Feb. 26, 1992 Report No. GGD-92-9 Title

Tax Policy and Administration: Luxury Excise Tax Issues and Estimated Effects

--“-*.l_--l.l*l- 1 Illi ted _ ,I~ ____.. ---.. .. .” l”l._l-..“l_l._-._..I.. __,.“.,_... -_.” Statc~s Gc-nvral --.. ““l.l. I”. Accounting Off533 * i I GAO Rq I(u-t to Congressional Rcxpc&rs *, ’ TAX POLICY AND ADMINISTRATION Luxury Excise Tax Issues and Estimated Effects 146244 - RESTRICTED--Not to be u&T%e General Accounting Office burlless specifically approved by the Office ...
Date Oct. 16, 1991 Report No. RCED-92-48FS Title

Highway Trust Fund: Revenue Sources, Uses, and Spending Controls

oc*lot)t~r‘ l!I!) I HIGHWAY TRUST FUND Revenue Sources, Uses, and Spending Controls 145038 ‘ 1 11 ,* j: lll_-..l.l_l”l--. “_l. II. I.. _. .-l.“” . “ul.. .,_ . .-...“.l..l. I “.. .“..“_ _ . . ..-.-._ “ll_“_l.--._-.-.-. -._----- GAO General Accounting Office Washington, D.C. 20548 Resources, Community, and Economic Development Division united states B-246696 October 16,199l...
Date June 12, 1991 Report No. T-GGD-91-44 Title

Tax Policy and Administration: Ongoing GAO Assignment Is Examining Luxury Excise Taxes

I’nited States General Accounting - Offke Testimony For Release on De!:very Wednes
Date March 20, 1991 Report No. T-GGD-91-19 Title

Justice and Law Enforcement: Activities of the Bureau of Alcohol, Tobacco and Firearms

United States General Accounting Office GAO For Release on Delivery Expected at 9:30 a.m. EST Wednesday March 20, 1991 Testimony Activities of and Firearms the Bureau of Alcohol, Tobacco Statement of Paul L. Posner, Tax Poiicy and Before the Subcommittee Committee Associate Administration Director, Issues House of on Oversight on Ways and Means Representatives GAO/T-GGD-91-19 ,-a -p I (I( ::‘A( ...
Date March 19, 1991 Report No. GGD-91-67 Title

BATF: Management Improvements Needed to Handle Increasing Responsibilities

:I r‘ h I !)!I 1 (‘ anagement Improvements Needed to Handle Increasing Responsibilities i General Government Division B-242044 March 19, 1991 The Honorable J. J, Pickle Chairman, Subcommitteeon Oversight Committee on Ways and Means House of Representatives Dear Mr. Chairman: In response to your request, this report discussesvarious managementimprovements that we believe would help the Bureau o...
Date Sept. 27, 1990 Report No. GGD-90-123 Title

Alcohol Excise Taxes: Simplifying Rates Can Enhance Economic and Administrative Efficiency

United States General Accounting Office Washingtqn, D.C. 20548 General Government Division B-241041, September 27,199O .- The Honorable Lloyd Bentsen Chairman, Joint Committee on Taxation The ,Honorable Dan Rostenkowski Vice Chairman; Joint Committee on Taxation Congress of the United’itates . ., ,’ We have been reviewing the activities of the Bureau of Alcohol, Tobacco and Firearms (BATF). O...
Date July 13, 1990 Report No. HRD-90-126 Title

Pension Plan Terminations: Effectiveness of Excise Tax in Recovering Tax Benefits in Asset Reversions

, , . .\’ .i - . ‘. . i RELEASED -- .- ,-_ -: ---. -_ - _- GAO United Offlcr states General Accclunring Wmhington. D.C. 20!348 Human Rewurces Division July 12. 1990 The IIonorabIe .J.J. Pickle Chairman, Subcommittee on Oversight CommittcV on Ways and Means IIWSC of Representatives War Mr. Chairman: On ,\pril 12. 1989, you asked us to evaluate the 1S-percent excise tax levied on employers who r...
Date Nov. 22, 1989 Report No. HRD-90-51BR Title

Pension Plan Terminations: Recapturing Tax Benefits Contained in Asset Reversions

GAO United States General Accounting Office Washington, D.C. 20648 Human Resources Division B-237807 November 22,1989 The Honorable J.J. Pickle Chairman, Subcommittee on Oversight Committee on Ways and Means House of Representatives Dear Mr. Chairman: On April 12, 1989, you requested that we evaluate how effective the current 15-percent excise tax is in recapturing the portion of reverted pension...
Date Sept. 25, 1989 Report No. GGD-89-115BR Title

Tax Policy: The Insurance Excise Tax and Competition for U.S. Reinsurance Premiums

United States General Accounting Office Briefing Report to the Honorable Fortney (Pete) Stark, House of Representatives TAX POLICY The Insurance Ekcise TZKX Competition and for U.S. Reinsmmce Pretiums GAO lrnitrd States Gwwral Accounting OffktWashington. I).(‘. 20548 General Governmrnf Division B-233705 September 25, 1989 The Honorable Fortney House of Representatives Dear Mr. This on (Pete) Sta...
Date June 30, 1989 Report No. HRD-89-119 Title

Teenage Smoking: Higher Excise Tax Should Significantly Reduce the Number of Smokers

M _ _ _ ._ .. . _._ _ .._ .- .--.I.. .I”.. -.“. .“. I._ . _ -. .-_. I l._ll --.-. I ._.. _I” ““““.. I GAO United States General Accounting Office Washington, D.C. 20648 Human Resources Division B-236019 June 30,1989 The Honorable Michael A. Andrews House of Representatives Dear Mr. Andrews: This report responds to your request that we (1) describe the extent and consequences of smo...
Date May 11, 1989 Report No. T-RCED-89-36 Title

Transportation: Transportation Trust Funds

United States General Accounting OfKce Testimony For Release on Delivery Ekpected at 1O:OC.I a.m. EDT Thursday May 11, 1989 Transportation Trust Funds statement of Victor S. Rezendes Associate Director, Transportation Issues Resources, Ckmnunity, and Fconanic Develogrnent Division Before the sdxcfdttee on Transportation Cumnittee on Appropriations UnitedStates Senate (-J+M--f(7/ /36SY GAO/T-RCED-8...
Date May 9, 1989 Report No. GGD-89-52 Title

Tax Policy: Revenue Potential of Restoring Excise Taxes to Past Levels

i fGio Gem+ United States General Accounting Office Washington, D.C. 20648 Government Division B-231336 May 9,1989 The Honorable Dan Rostenkowski Chairman, Joint Committee on Taxation : The Honorable Lloyd Bentsen Vice Chairman, Joint Committee on Taxation Congress of the United States This report discusses the revenue potential of indexing certain excise taxes to reflect inflation. Congress has ...
Date Nov. 1, 1988 Report No. OCG-89-3TR Title

Transition Series: Revenue Options

’ GAO P November 1988 Revenue Options n a 1, GAO/OCG-89-3TR , united states General Accounting Office Washington, D.C. 20548 Comptrdler General of the United States B-158195 November 1988 The President of the Senate The Speaker of the House of Representatives The Secretary-designate of the Treasury This report is one of a series addressing major policy issues facing the next Congress and adminis...
Date May 12, 1988 Report No. T-RCED-88-42 Title

Natural Resources: Sport Fish Restoration Account

United States General Accounting Office Testimony For Release on Delivery Expected at 2:00 p.m. EST Thursday May 12, 1988 Sport Fish Restoration Account Statement of Director Kenneth M. Mead, Associate Resources, Community, and Economic Development Division Before the House Subcommittee on Fisheries and Wildlife Conservation and the Environment Subcommittee on Coast Guard and Navigation _J-4..; \ ...
Date March 31, 1988 Report No. GGD-88-56 Title

Tax Policy: Federal Estate Tax on Historic Properties

United States General Accounting Office GAO March 1988 Report to the Honorable Paul S. Trible, U.S. Senate TAX POLICY Federal Estate Tax on Historic Properties CM\141 GAO/GGD88-66 / 3s-yk.s- B-214148 March 3 1, 1988 The Honorable Paul S. Trible United States Senate Dear Senator Triblc,: In your December 1, 1986, letter. you noted a c’ oncern that federal estate tax could “pose a significant da...
Date July 16, 1987 Report No. GGD-87-85 Title

Tax Administration: Gas Guzzler Tax Compliance Can Be Increased

United States General Accounting Office GAO1 July 1987 Report &I the Joint Committee on Taxation ADMINISTRATION Gas Guzzler Tax Compliance Cm Be Increased GAO/GGD-87436 03%73 / 9346s General Government Division B-220844 July 16, 1987 The Honorable Dan Rostenkowski Chairman, Joint Committee on Taxation The Honorable Lloyd Bentsen Vice Chairman, Joint Committee on Taxation Congress of the United Sta...
Date Jan. 5, 1987 Report No. GGD-87-27FS Title

Tax Administration: IRS Excise Tax Audits of Manufacturers and Importers of Sporting Goods

United States General Accounting Office Fact Sheet for Congressional Requesters f LM131998 lllllllilllllllllllllllllllll January 1987 TAX ADMINISTRATION IRS Excise Tax Audits of Manufacturers and Importers of Sporting Goods GAO/GGD-87-27FS GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-220844 January 5, 1987 The Honorable John B. Breaux Chairman, S...
Date Aug. 20, 1986 Report No. GGD-86-91 Title

Tax Policy: Choosing Among Consumption Taxes

United States General Accounting Office GAO August 20,1986 Staff Study TAX POLICY Choosing Among Consumption Taxes GAO/GGD-86-91 ] 3rc&&- 03676r Preface Federal budget deficit reduction and tax reform are two of the most important issues the current Admmlstratlon and the 99th Congress have faced. The long-sought goal of mcome tax reform now seems closer than ever and 1s being pursued with the inte...
Date Aug. 12, 1986 Report No. GGD-86-114FS Title

Tax Administration: Excise Taxes on Sporting Arms, Ammunition and Archery Equipment

United States General Accounting Offwe GAO August 1986 Fact Sheet for Congressional Requesters - ADMINISTRATION Excise Taxes on Sporting Arms, Ammunition and Archery Equipment GAO,‘GGD-86-114FS United States General Accounting Offke Washington, D.C. 20548 General Government Division Ii-220844 August 12, 1986 The Honorable John B. Breaux Chairman, Subcommittee on Fisheries and Wildlife Conservati...
Date June 5, 1986 Report No. GGD-86-49 Title

Tax Administration: Compliance and Other Issues Associated With Occupational Excise Taxes

* United States Generaxwonnting Office GAO’ Report to the Joint Committee on Taxation * TAX ADMINISTRATION Compliance and Other IssuesAssociated With Occupational Fxcise Taxes GAO United States General Accounting Office Washington, D.C. 20548 General Government Division i 1 Q i h i 1 B-220844 June 5, 1986 The Honorable nob Packwood Chairman, Joint Gommittee on Taxation The Honorable Dan Rostenko...
Date May 7, 1982 Report No. GGD-82-60 Title

Tax Policy and Administration: The Federal Government Can Save $1.7 Million Annually by Eliminating Strip Stamps

UNITEDSTATES Gaw?Ar. ACCOUNTING OFFICE WASHINGTON, D.C. ZOS48 -QovRlyMLM OlYUlOW _ MAY7,.1992 B--207193 The Honorable Secretary of Dear Mr. Donald T. Regan the Treasury Secretary: The Federal Government Can Save Million Annually by Eliminating (GAO/GOD-82-60) $1.7 Strip Stamps Subject: the administration of nonAs you know, we are reviewing income based taxes by the Internal Revenue Service: the Bu...
Date Aug. 1, 1975 Report No. GGD-76-4 Title

Financial Management: Need for Daily Deposits of Alcohol and Tobacco Excise Tax Payments

COMPTROLLER GENERAL OF THE UNITED SATES W~~~HINGT~N, DC;. 20548 ; __._ ‘ I B-137762 The Honorable Russell B. Long Vice Chairman, Joint Committee on Internal Revenue Taxation Congress of the United States Dear Mr. Vice Chairman: PUG ! ‘ 375 By letter dated June 18, 1973, the Joint Committee on Internal Revenue Taxation asked us to study all facets of Government regulation of the alcohol and tob...