| Date |
Report No. |
Title |
| Date May 26, 1993 |
Report No. GGD-93-102FS |
Title
1initctl States Gtmere.1Acrconntixqj Office GAO l?act Sheet for the Chairman, Subcommittee on Regulation and Government Information, Committee on Governmental Affairs, U.S. Senate TAX ADMINISTRATION Trends for Certai Programs GAO United States General Accounting ORIce Washington, D.C. 20548 B-253059 May 26, 1993 The Honorable Joseph Lieberman, Chairman Subcommittee on Regulation and Government Inf... |
| 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 May 11, 1993 |
Report No. GGD-93-55 |
Title
TAX POLICY Implications of Replacing the Corporate Income Tax With a Consumption TaX .“.I ,. .l”l . _ ._I __.. - -.... _ -.---- _--- - ..,__ ., ,.“__. .._I_......... -I- _-..- - .--. --.--.-.---. ------ _..-1-_ ----- GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-251186 May 11,1993 The Honorable Bill Archer Ranking Minority Member Committee o... |
| Date May 3, 1993 |
Report No. GGD-93-78 |
Title
---- “-.-.-.-._----. IJnit,td S!.~f.w Gctrwrd Accomling Office GAO Report t;o the Joint Cornrnittee on Taxation, Ii. S. Congress TAX POLICY Vallue-Added Tax: Administrative C Vary With Complexity and Number of Businesses
ts --._.“l.“.“. ““.-~_-...-..-_.....~ ._....” I. .“. .^.. .-.. .._ .“..” ” l.._ll---_--~--l~-~-- - GAO United States General Accounting Office Washington, D.... |
| Date April 28, 1993 |
Report No. T-GGD-93-23 |
Title
.F 1”’ I ” ;, : United StatesGeneral Accounting Office GAO
For Hearings on Wednesday April 28, 1993 Testimony
Before the Subcommitteeon Oversight Committee on Ways and Means U.S. Houseof Representatives TAX ADMINISTRATION IRS’ Budget Request For Fiscal Year 1994
Statementfor the Record of Jennie S. Stathis, Director Tax Policy and Administration Issues General GovernmentDivision A , $IiAOf... |
| 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. 19, 1993 |
Report No. GGD-93-37 |
Title
~l_l------l---.“l*_“-_ 1I~~it.ta(I Sti~t,(~~ irtg O~?IC~C~ -..-..- ._-----..---1.--....... .--_...- (;t~Il |
| Date Feb. 17, 1993 |
Report No. GGD-93-42 |
Title
I Jnitttcl Statw Chmeral Accounting Office Report to the Chairman, Subcommittee on Private Retirement Plans and Oversight of the Internal Revenue Service, Committee on Finance, U.S. Senate TAX ADMINISTRATIO Information Returns Can Improve Reporting of Forgiven Debts llllllll lllllil ll
148753 RESTRICTED--Not to be released outside the General Accounting Office unless specifically approved by the O... |
| Date Nov. 5, 1992 |
Report No. AFMD-93-23R |
Title
._---.-~ “.--.___ ' GAo 1.nited States (lenera Accounting O fflce iuhin~on * DC'."0548 . Accounting and Financial Management Div is ion B-250977
November 5, 1992 Mr. Phil Brand Chief F inanc ial O fficer Internal Revenue Service Dear Mr. Brand:
As part of our ongoing financ ial audit of IRS under the Chief F inanc ial O fficers (CFO) Act of 1990, we have compiled a lis t of performance indicator... |
| Date March 31, 1992 |
Report No. RCED-92-85 |
Title
United States General Accounting Office i GAO Report to the Chairman, Subcommittee on Aviation, Committee on Public Works and Transp&tation, House of Representatives i ’ AVIATION SAFETY
Progress Limited With Self-Audit and Safety Violation Reporting Programs
146483 I RESTRICTED-Not to be releas @&&&ah, General Accounting Office unless specifically approved by the Office of Congressional Relation... |
| Date June 25, 1991 |
Report No. T-GGD-91-20 |
Title
II .) & United States General Accounting OdRce /4+ 2 3 if? Testimony 144238 For Reloaae on Delivery Expected at 9:30 a.m . Tuesday June 25, 1991 M anagem ent Challenges Facing IRS Statem ent of Paul L. Posner Associate Director, General Governm ent Tax Policy Division and Administration Before the Com m ittee on Governm ental United States Senate Affairs GAO;T-GGD-91-20 GAO Porn 160 (12/m ) MANAGE... |
| Date June 10, 1991 |
Report No. T-GGD-91-40 |
Title
United states General Accounting Office GAO
For Release on Delivery Expected at 2:00 p.m. EDT Monday June 10, 1991 Testimony IRS Needs To Implement A Corporate Document Matching Program Statement of Richard L. Fogel, General Government Assistant Division Comptroller General Before the Subcommittee on Commerce, Affairs House of Representatives Consumer and Monetary GAOIT - GGD__ 4U 511
GAO Form 1MI... |
| Date Aug. 1, 1990 |
Report No. T-GGD-90-60 |
Title
United States General Accounting Office Testimony For Release on Delivery Expected at 9:30 a.m. Wednesday August 1, 1990 IRS' Accounts Receivable Inventory Statement of Paul L. Posner Associate Director, and Administration General Government Tax Policy Issues Division Affairs Before the Committee on Governmental United States Senate GAO/T-GGD-90-60 GAOPolr 160(12/87 Mr. Chairman and Members of the... |
| Date Sept. 8, 1989 |
Report No. GGD-89-110 |
Title
z 0 ‘3 c+ 0 _ * Gi!!o * united states
General Accounting Office Washington, DC. 20548 General Government Division B-229469 September 8,198Q The Honorable Doug Barnard, Jr. Chairman, Subcommittee on Commerce, Consumer, and Monetary Affairs Committee on Government Operations House of Representatives Dear Mr. Chairman: This report responds to your January 1988 request that we determine whether Inte... |
| Date May 4, 1989 |
Report No. GGD-89-63 |
Title
:c* 'GAO
May 1989 Report to the Chairman, Subcommittee on Commerce, Consumer, and Monetary Affairs, Committee on Government Operations, House of Representatives TAX ADMINISTRATION
State and Local Compliance With IRS' Information Reporting Requirements GAO/GGD-89-63 . . GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-229469 May 4,1989 The Honorable D... |
| Date March 25, 1988 |
Report No. GGD-88-66BR |
Title
APPENDIX APPENDIX MO IRS Tax Gap Studies: 1979,1983, and 1988
l 1979 Study -- first attempt to estimate tax gap; focused on individual income 1983 Study -- more thorough; also included estimates for corporations and overstated deductions 1988 Study -- further refined the 1983 study l l APPENDIX APPENDIX GM What is the Tax Gap ?
IRS defines the “tax gap” as the difference between the amount of ... |
| Date June 22, 1987 |
Report No. T-GGD-87-20 |
Title
United States Gen&aJ Accounting OlXlce 1.3 34 2L ’ GAO
For Relcaaa
on Delivery Expected at 12 noon, EDT
June
22, 1987 Testimony Tax-Exqmpt Business Organizations ‘ Income Tax and the Unrelated Statement of Jennie S. Stathis, General Government Before the Subcommittee
Committee Associate Division Director House of on Oversight on Ways and Means Representatives lllllllII llllll
133426 GAO/T-GGD-... |
| Date Sept. 30, 1986 |
Report No. GGD-86-119 |
Title
United States General Accounting Office GAO
September 1986 Report to the Honorable David Pryor United States Senate
LM131319 r, ADMINISTRATION Tip Income Reporting Cm Be Increased got to mSmloTED--- beonreleased outside the GenemJ &coa&g off&?@ except the basis of SpeCifiC approvd by the Office of Congressional RBlation8. GAO,‘ GGD-86-119 GAO United States General Accounting Office Washington, D... |
| Date Aug. 12, 1986 |
Report No. GGD-86-114FS |
Title
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 July 22, 1986 |
Report No. GGD-86-69 |
Title
. United States General Accounting Office GAO
July 1986 Repok to the Joint Committee on Taxation Congress of the United States ” ’ TM ADMINISTRATION Information Returns Should Increase Proper Reporting of Fm Income GAO,‘GGD-86-69 . --- + , GAO United States General Accounting Office Washington, D.C. 20648 General Government Division B-221406 July 22, 1986 The Honorable Bob Packwood Chairman,... |
| Date April 21, 1986 |
Report No. IMTEC-86-17 |
Title
GAO’
April 1986 34578 Report to the Chairman, Subcommittee on Commerce, Consumer, and Monetary Affairs, Committee on Government Operations House of Representatives
United States General Accounting Office ’ DATA QUALITY IRS’ Actions to Irnprove the Accuracy of Non-wage Income Data Are Vital GAO,‘IMTEC-86-17 035361 .. . . I - 1 / 1 GAO United States General Accounting Office Washington, D.C.... |
| Date Dec. 13, 1985 |
Report No. GGD-86-8 |
Title
United States General. Accounting Office GAO ’
December 1986 Report to the Commissioner of Internal Revenue -” TAX ADMINISTRATION The Federal/State Tax Infomation Exchange Program ’ This GAOreport was produced using a new design and printing process Lo help you get the int’r )rmation you need more easily.
GAO will phase in this new design during 198.5. As we do so, we welcome any comments ... |
| Date May 29, 1985 |
Report No. HRD-85-38 |
Title
. I L , BY THEU.S.GENERALACCOUNTING OFFICE
Report To The Secretary Of Defense And The Administrator Of Veterans Affairs VA Can Reduce Excess Disability I Payments By Improving Pay Data ; Exchange With The Military Services
Federal law requires that the Veterans Administration (VA) withhold disability benefits whenever a veteran reenlists in the active military service. GAO found that disabled vete... |
| Date May 8, 1985 |
Report No. 126891 |
Title
UNITED STATES GENERALACCOUNTING OFFICE WASHINGTON,D.C.
20548 FOR RELEASEON DELIVERY Expected at 9:30 a.m. EDT Wednesday, May 8, 1985 STATEMENT OF JOHNNYC. FINCH, SENIOR ASSOCIATE DIRECTOR GENERALGOVERNMENT DIVISION BEFORETHE SUBCOMMITTEE COMMERCE, ON CONSUMER AND MONETARY AFFAIRS COMMITTEEON GOVERNMENT OPERATIONS HOUSEOF REPRESENTATIVES ON
/
I I UNITED STATES CITIZENS LIVING IN FO'REIGNCOUNTRIES A... |
| Date April 29, 1985 |
Report No. 126814 |
Title
UNITED STATES GENERAL ACCOrJNTINGOFFICE WASHINGTON, D.C. 20548 FOR RELEASE ON DELIVERY EXPECTED AT 10:30 MONDAY, APRIL 29, A.M. EDT 1985 STATEMENTOF JOHNNY C. FINCH, SENIOR ASSOCIATE DIRECTOR GENERAL GOVERNMENT DIVISION BEFORE THE SUBCOMMITTEEON OVERSIGHT OF THE HOUSE COMMITTEE ON WAYS AND MEANS 13N THE ADMINISTRATION'S FISCAL 1386 BUDGET REQUZST FOR THE INTERNAL REVENUE SERCTICE Yr. Chairman and ... |
| Date March 22, 1985 |
Report No. HRD-85-12 |
Title
t 1Bv THEC~IVIPTR~LLG? GENERAL Report To The Congress
OF THE UNITEDSTATES
Need To Strengthen Social Security’s Beneficiary Reporting Requirements A’nd Enforcement Authority
As of September 1984, retired and disabled beneficiaries and their dependents or survivors owed the Social SecurityAdministration (SSA) about $2 billion because they had been paid more than they were entitled. This represen... |
| Date May 16, 1984 |
Report No. 124179 |
Title
REMARKS OF WILLIAM J. ANDERSON DIRECTOR, GENERAL GOVERNMENT D I V I S I O N UNITED STATES GENERAL ACCOUNTING OFFICE BEFORE THE WASHINGTON CHAPTER
N A T ~ O N A LA S ~ O C IATI ON OF ACCOUNTANTS ON
TAXPAYER NONCOMPLIANCE MAY 16, 1984 I would l i k e t o t e l l you what a p l e a s u r e i t is t o s p e a k t o you t h i s e v e n i n g a b o u t I R S ' e f f o r t s t o combat t a x p a y e r no... |
| Date Sept. 26, 1983 |
Report No. GGD-83-58 |
Title
BY THE COMPTROLLER GENERAL
Report To The Chairman, Subcommittee On Commerce, Consumer, and Monetary Affairs, Committee On Government Operations House Of Representatives OF THE UNITEDSTATES
Public Information Reporting By Tax-Exempt Private Foundations Needs More Attention By IRS
The Internal Revenue Code requires private foundations to make extensive disclosures on their tax returns for tax admini... |
| Date Aug. 26, 1982 |
Report No. GGD-82-85 |
Title
BY THE U.S.GENERAL ACCOUNTING OFFICE
Report To The Commissioner, Internal Revenue Service IRS Needs To Curb Excessive Deductions |
| Date July 23, 1982 |
Report No. GGD-82-34 |
Title
BY THE COMPTROLLER GENERAL Report ToThe Congress
OF THE UNITEDSTATES
Further Research Into Noncompliance Is Needed To Reduce Growing Tax Losses
The Federal Government IS losing billrons of dollars in tax revenues annually because individuals are not complying with the laws. IRS has several programs for deterring noncompliance but has relied mainly on the process of examining tax returns as a stimu... |
| Date July 6, 1982 |
Report No. GGD-82-90 |
Title
COMPTROLLER GENERAL WASHINGTON OF D.C. THE UNITED 20544 STATE83 B- 182087 July The Honorable Jchn C. Danforth Subcommittee on Federal Chairman, Research & Rules Expenditures, Committee on Governmental Affairs United States Senate Dear Mr. Chairman: Impact of the Paperwork Reduction Act on the Internal Revenue Service's Ability tc Administer the Tax Laws (GAO/GGD-82-90) 6, 1982 Subject: concern tha... |
| Date May 18, 1982 |
Report No. 118387 |
Title
UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 FOR RELEASE ON DELIVERY EXPECTED AT 1O:OO A.M. EDT TUESDAY, MAY 18, 1982 STATEMENT OF WILLIAM J. ANDERSON, DIRECTOR, GENERAL GOVERNMENT DIVISION BEFORE THE COMMITTEE ON WAYS AND MEANS HOUSE OF REPRESENTATIVES
ON HOUSE BILL THE TAX COMPLIANCE Mr. Chairman We are deliberations Our testimony from conducting and Members pleased on H.R. is ... |
| 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 24, 1982 |
Report No. 117947 |
Title
UNITED STATES GENEML ACCOUNTING OFFICE WASHINGTON, D.C. 20548 FOR RELUSE ON DELIVERY EXPECTED AT 9:30 A.M. EST Wednesday, March 24, 1982 STATEMENT OF WILLIAM J. ANDERSON, DIRECTOR GENERAL GOVERNMENT DIVISION BEFORE THE SUBCOMMITTEE ON OVERSIGHT OF GOVERNMENT MANAGEMENT COMMITTEE ON GOVERNMENTAL AFFAIRS UNITED STATES SENATE ON THE STATUS OF IRS' Mr. Chairman We are in its inquiry Service's based an... |
| Date March 22, 1982 |
Report No. 117850 |
Title
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 July 22, 1981 |
Report No. HRD-81-118 |
Title
Report To The Chairman Subcommittee On Oversight House Committee On Ways And Means Using The Exact Match File For Estimates And Characteristics Of Persons Reporting ,And Not Reporting Social Security Self- Employment Earnings
This report contains estimates of the number and characteristics of persons reporting and not reporting self-employment earnings under Social Security. The estimates and char... |
| Date May 11, 1981 |
Report No. 115251 |
Title
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 Dec. 9, 1980 |
Report No. B-200643 |
Title
|
| Date June 17, 1980 |
Report No. GGD-80-76 |
Title
. REPORT B’ THE Y’ Comptroller General
OF THE UNITED STATES Disclosure And Summons Provisions Of 1976 Tax Reform Act--An Analysis Of Proposed Legislative Changes
Legislative changes are needed in the 1976 Tax Reform Act, which currently hampers the Government’ s ability to detect and prosecute criminals. The act’ disclosure and summons s provisions afford taxpayers increased privacy with r... |
| Date Aug. 3, 1979 |
Report No. GGD-79-43 |
Title
:B~THEC~MPT~-~~LLER GENERAL Report To The CongresS /7 /D,Y OFTHEUNITEDSTATES
IRSCan Improve Its Process For Deciding Which Corporate Returns To Audit
I RS’ process for determining which corporate income tax returns to audit could be more effective and equitable. IRS could improve the process for determin-, ing how many returns to audit by (1) minimizing significant changes from one year’ aus d... |
| Date Feb. 16, 1979 |
Report No. EMD-79-9 |
Title
Report To’ The Cong.ress OF THEUNITEDSTATES Higher Penalties Could Deter Violations Of Nuclear Regulations
This report discusses the Nuclear Regubtory Commission’s use of civil penalties to enforce its regulations governing the constructian and operation of commercial nuclear facilities and the possession, use, and disposal of nuclear materials. The Commission has requested that the amount it ... |
| Date Oct. 9, 1978 |
Report No. 094698 |
Title
.. .. . .' I ) 1 |
| 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 Oct. 26, 1972 |
Report No. 089917 |
Title
’ UNITED STATE GENERAL ACCOUNTING OFFICE
WASHINGTON, D C 20548 GENERAL GOVERNMENT DIVISION I OCT 26 1972 Dear Mr. Comarow The General Accounting Office has completed a survey of the customer cooperation programs--programs intended to achieve a balance in postal workloads and Increase efflclency by encouraging large-volume mailers to cooperate with post offlces In preparing and depositing their m... |
