| Date |
Report No. |
Title |
| Date Dec. 5, 2003 |
Report No. GAO-04-74 |
Title
United States General Accounting Office GAO
December 2003 Report to Congressional Requesters TAX ADMINISTRATION More Can Be Done to Ensure Federal Agencies File Accurate Information Returns GAO-04-74 a December 2003 TAX ADMINISTRATION
Highlights of GAO-04-74, a report to congressional requesters More Can Be Done to Ensure Federal Agencies File Accurate Information Returns The Internal Revenue Serv... |
| Date Nov. 6, 2003 |
Report No. GAO-04-79R |
Title
United States General Accounting Office Washington, DC 20548 November 6, 2003 The Honorable Mark W. Everson Commissioner of Internal Revenue Subject: IRS’s Use of Information on Taxpayers Claiming Many Allowances or Exemption From Federal Income Tax Withholding Dear Mr. Everson: In September 2003, we responded to a request from Representative Elton Gallegly to provide information on the number o... |
| Date Oct. 31, 2003 |
Report No. GAO-04-70 |
Title
United States General Accounting Office GAO
October 2003 Report to the Committee on Finance, U.S. Senate TAX ADMINISTRATION Most Taxpayers Believe They Benefit from Paid Tax Preparers, but Oversight for IRS Is a Challenge GAO-04-70 a October 2003 TAX ADMINISTRATION Most Taxpayers Believe They Benefit from Paid Preparers, but Oversight Is a Challenge for IRS Highlights of GAO-04-70, a report to the... |
| Date Oct. 23, 2003 |
Report No. GAO-04-191T |
Title
United States General Accounting Office GAO
For Release on Delivery Expected at 2:00 p.m. EDT Thursday, October 23, 2003 Testimony Before the Committee on Finance, United States Senate BUSINESS-OWNED LIFE INSURANCE Preliminary Observations on Uses, Prevalence, and Regulatory Oversight
Statement of Davi M. D'Agostino, Director, Financial Markets and Community Investment GAO-04-191T October 23, 2003... |
| 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 30, 2003 |
Report No. GAO-03-667 |
Title
United States General Accounting Office GAO
May 2003 Report to the Chair, Committee on Small Business and Entrepreneurship, U.S. Senate TAX ADMINISTRATION Changes to IRS’s Schedule K-1 Document Matching Program Burdened Compliant Taxpayers GAO-03-667 a May 2003 INTERNAL REVENUE SERVICE Changes to IRS’s Schedule K-1 Document Matching Program Burdened Compliant Taxpayers Highlights of GAO-03-667... |
| Date May 7, 2003 |
Report No. GAO-03-732T |
Title
United States General Accounting Office GAO
For Release on Delivery Expected at 2 p.m. EDT Wednesday, May 7, 2003 Testimony
Before the Subcommittee on Transportation, Treasury, and Independent Agencies, Committee on Appropriations, House of Representatives COMPLIANCE AND COLLECTION Challenges for IRS in Reversing Trends and Implementing New Initiatives
Statement of Michael Brostek, Director Strate... |
| Date April 11, 2003 |
Report No. GAO-03-486 |
Title
United States General Accounting Office GAO
April 2003 Report to the Chairman and Ranking Minority Member, Committee on Finance, U.S. Senate TAX ADMINISTRATION IRS Should Reassess the Level of Resources for Testing Forms and Instructions GAO-03-486 a April 2003 TAX ADMINISTRATION IRS Should Reassess the Level of Resources for Testing Forms and Instructions Highlights of GAO-03-486, a report to Cha... |
| Date April 8, 2003 |
Report No. GAO-03-641T |
Title
United States General Accounting Office GAO
For Release on Delivery Expected at 9 a.m. EDT Tuesday, April 8, 2003 Testimony
Before the Subcommittee on Oversight, Committee on Ways and Means, House of Representatives INTERNAL REVENUE SERVICE Assessment of Fiscal Year 2004 Budget Request and 2003 Filing Season Performance to Date
Statement of James R. White Director, Tax Issues Robert F. Dacey Direc... |
| Date April 1, 2003 |
Report No. GAO-03-610T |
Title
United States General Accounting Office GAO
For Release on Delivery Expected at 10:00 a.m. EST Tuesday, April 1, 2003 Testimony Before the Senate Finance Committee PAID TAX PREPARERS Most Taxpayers Believe They Benefit, but Some Are Poorly Served
Statement of James R. White Director, Tax Issues GAO-03-610T April 1, 2003 PAID TAX PREPARERS
Highlights of GAO-03-610T, a testimony before the Senate Fi... |
| Date Jan. 31, 2003 |
Report No. GAO-03-378 |
Title
United States General Accounting Office GAO
January 2003 Report to the Chairman, Subcommittee on Oversight, Committee on Ways and Means, House of Representatives TAX ADMINISTRATION IRS Should Continue to Expand Reporting on Its Enforcement Efforts GAO-03-378 January 2003 TAX ADMINISTRATION IRS Should Continue to Expand Reporting on Its Enforcement Efforts Highlights of GAO-03-378, a report to the ... |
| Date Sept. 13, 2002 |
Report No. GAO-02-751 |
Title
United States General Accounting Office GAO
September 2002 Report to Congressional Committees STUDENT AID AND TAX BENEFITS Better Research and Guidance Will Facilitate Comparison of Effectiveness and Student Use GAO-02-751 Contents Letter
Results in Brief Background Hope and Lifetime Learning Credits Provide Benefits for a Substantial Portion of Undergraduate Students Available Policy and Instruct... |
| Date Sept. 4, 2002 |
Report No. GAO-02-1001 |
Title
United States General Accounting Office GAO
September 2002 Report to the Chairman, Subcommittee on the District of Columbia, Committee on Appropriations, House of Representatives DISTRICT OF COLUMBIA Fiscal Structural Balance Issues GAO-02-1001 a Contents Letter
Results in Brief Background The District’s Definition of Fiscal Structural Imbalance and Its Contributing Factors Constraints on the Di... |
| Date Aug. 2, 2002 |
Report No. GAO-02-827 |
Title
United States General Accounting Office GAO
August 2002 Report to the Chairman and Ranking Minority Member, Committee on Finance, U.S. Senate TAX ADMINISTRATION Advance Tax Refund Program Was a Major Accomplishment, but Not Problem Free GAO-02-827 Contents Letter
Results in Brief Background Scope and Methodology Over $36 Billion in Advance Tax Refunds Were Issued at a Cost of at Least $138 Million... |
| Date June 27, 2002 |
Report No. GAO-02-769 |
Title
United States General Accounting Office GAO
June 2002 Report to the Chairman and Ranking Minority Member, Committee on Finance, U.S. Senate TAX ADMINISTRATION New Compliance Research Effort Is on Track, but Important Work Remains GAO-02-769 Contents Letter
Results in Brief Background Scope and Methodology NRP’s Design and Major Components NRP Is on Track To Meet Objectives, but Critical Cadre De... |
| 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 14, 2002 |
Report No. GAO-02-715T |
Title
United States General Accounting Office GAO Testimony
Before Congressional Committees For Release on Delivery Expected at 10:00 a.m., Tuesday, May 14, 2002 TAX ADMINISTRATION Continued Progress Modernizing IRS Depends on Managing Risks
Statement of James R. White, Director, Tax Issues Randolph C. Hite, Director, Information Technology Architecture and Systems Issues Steven J. Sebastian Acting Dire... |
| Date April 24, 2002 |
Report No. GAO-02-558 |
Title
United States General Accounting Office GAO
April 2002 Report to the Chairman and Ranking Minority Member, Committee on Finance, U.S. Senate TAX ADMINISTRATION IRS's Innocent Spouse Program Performance Improved; Balanced Performance Measures Needed GAO-02-558 Contents Letter
Results in Brief Background Objectives, Scope, and Methodology IRS Is Gaining Control over Its Innocent Spouse Workload but ... |
| 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 April 11, 2002 |
Report No. GAO-02-638R |
Title
United States General Accounting Office Washington, DC 20548 April 11, 2002 The Honorable Dick Armey Majority Leader House of Representatives Subject: Income Ranges of Taxpayers Who May Have Overpaid Federal Taxes by Not Itemizing Dear Mr. Armey: As was discussed with your staff, this letter provides some information on the income ranges of taxpayers who may have overpaid federal taxes by not item... |
| Date March 29, 2002 |
Report No. GAO-02-509 |
Title
United States General Accounting Office GAO
March 2002 Report to the Honorable Dick Armey, Majority Leader, House of Representatives TAX DEDUCTIONS Further Estimates of Taxpayers Who May Have Overpaid Federal Taxes by Not Itemizing GAO-02-509 United States General Accounting Office Washington, DC 20548 March 29, 2002 The Honorable Dick Armey Majority Leader House of Representatives Dear Mr. Armey:... |
| 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 Jan. 10, 2002 |
Report No. GAO-02-205 |
Title
United States General Accounting Office GAO
January 2002 Report to the Chairman, Subcommittee on Oversight, Committee on Ways and Means, House of Representatives TAX ADMINISTRATION Electronic Filing’s Past and Future Impact on Processing Costs Dependent on Several Factors GAO-02-205 Contents Letter
Results in Brief Background Scope and Methodology Several Factors Limited the Impact of Electronic... |
| Date Dec. 21, 2001 |
Report No. GAO-02-144 |
Title
United States General Accounting Office GAO
December 2001 Report to the Chairman, Subcommittee on Oversight, Committee on Ways and Means, House of Representatives TAX ADMINISTRATION Assessment of IRS' 2001 Tax Filing Season GAO-02-144 Contents Letter
Results in Brief Background Scope and Methodology With Two Significant Exceptions, Processing of Returns and Refunds Went Smoothly Despite Various Ef... |
| Date Dec. 14, 2001 |
Report No. GAO-02-290R |
Title
United States General Accounting Office Washington, DC 20548 December 14, 2001 The Honorable William J. Coyne Ranking Minority Member Subcommittee on Oversight Committee on Ways and Means House of Representatives Subject: Earned Income Tax Credit Eligibility and Participation Dear Mr. Coyne: The Earned Income Tax Credit (EIC), which is expected to provide over $30 billion in refundable credits in ... |
| Date April 25, 2001 |
Report No. GAO-01-484 |
Title
United States General Accounting Office GAO
April 2001 Report to the Chairman, Subcommittee on Oversight, Committee on Ways and Means, House of Representatives IRS AUDIT RATES Rate for Individual Taxpayers Has Declined But Effect on Compliance Is Unknown GAO-01-484 Contents Letter Appendix I Individual Income Tax Audit Rate Trends for Fiscal Years 1996 Through 2000 1 17 Appendix II Assessment of R... |
| Date April 12, 2001 |
Report No. GAO-01-529 |
Title
United States General Accounting Office GAO
April 2001 Report to the Honorable Dick Armey, Majority Leader, House of Representatives TAX DEDUCTIONS Estimates of Taxpayers Who May Have Overpaid Federal Taxes by Not Itemizing GAO-01-529 United States General Accounting Office Washington, DC 20548 April 12, 2001 The Honorable Dick Armey Majority Leader House of Representatives Dear Mr. Armey: When co... |
| Date March 30, 2001 |
Report No. GAO-01-328 |
Title
United States General Accounting Office GAO
March 2001 Report to Congressional Requesters TAX ADMINISTRATION IRS Can Help Taxpayers Reduce the Need for Tax Abatements GAO-01-328 Contents Letter
Results in Brief Background Scope and Methodology Abated Assessments Usually Resulted From Taxpayer Errors on Exemption Claims IRS Costs for Abating Tax Assessments Could Be Substantial Taxpayer Costs Are N... |
| Date March 8, 2001 |
Report No. GAO-01-500T |
Title
United States General Accounting Office GAO
For Release on Delivery Expected at 10:00 a.m. EST on Thursday March 8, 2001 Testimony
Before the Committee on Finance, United States Senate ALTERNATIVE MINIMUM TAX Overview of Its Rationale and Impact on Individual Taxpayers
Statement of James R. White Director, Tax Issues GAO-01-500T Chairman Grassley, Ranking Member Baucus and Members of the Committee... |
| 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 Sept. 29, 2000 |
Report No. HEHS-00-207 |
Title
United States General Accounting Office GAO
September 2000 Report to the Chairman, Special Committee on Aging, United States Senate CASH BALANCE PLANS Implications for Retirement Income GAO/HEHS-00-207 Contents Letter Appendixes Tables
Appendix I: Scope and Methodology 3 42 44 Appendix II: Comments From the Department of Labor Table 1: Selected Differences Between Defined Benefit and Defined Contr... |
| Date Aug. 15, 2000 |
Report No. GGD-00-180 |
Title
United States General Accounting Office GAO
August 2000 Report to the Chairman, Committee on Finance, U.S. Senate ALTERNATIVE MINIMUM TAX An Overview of Its Rationale and Impact on Individual Taxpayers GAO/GGD-00-180 United States General Accounting Office Washington, D.C. 20548 General Government Division B-285738 August 15, 2000 The Honorable William V. Roth, Jr. Chairman, Committee on Finance U... |
| Date June 23, 2000 |
Report No. GGD-00-159 |
Title
United States General Accounting Office GAO
June 2000 Report to Congressional Committees BANKING TAXATION Implications of Proposed Revisions Governing SCorporations on Community Banks GAO/GGD-00-159 United States General Accounting Office Washington, D.C. 20548 General Government Division B-284651 June 23, 2000 Congressional Committees: This report responds to a mandate in the Gramm-Leach-Bliley A... |
| Date March 24, 2000 |
Report No. GGD-00-83 |
Title
United States General Accounting Office GAO
March 2000 Report to the Honorable Paul D. Coverdell, U.S. Senate TAX ADMINISTRATION IRS’ Low-Income Taxpayer Clinic Program GAO/GGD-00-83 United States General Accounting Office Washington, D.C. 20548 General Government Division B-284677 March 24, 2000 The Honorable Paul D. Coverdell United States Senate Dear Senator Coverdell: This report responds to... |
| Date Feb. 17, 2000 |
Report No. GGD-00-60R |
Title
EGA0
Accountability * htegrity
l Reliability United States General Accounting Washington, D.C. 20548 Office General Government Division B-284524 February 17,200O The Honorable Daniel P. Moynihan Ranking Minority Member Committee on Finance United States Senate Subject: Internal Revenue Service: Premuinn Substitute for Returns for Individuals Dear Senator Moynihan: On November 22,1999, we briefed y... |
| Date Aug. 24, 1999 |
Report No. GGD-99-165 |
Title
United States General Accounting Office GAO
August 1999 Report to the Joint Committee on Taxation TAX ADMINISTRATION Few State and Local Governments Publicly Disclose Delinquent Taxpayers GAO/GGD-99-165 United States General Accounting Office Washington, D.C. 20548 General Government Division B-282522 August 24, 1999 The Honorable Bill Archer Chairman The Honorable William V. Roth, Jr. Vice Chairm... |
| Date July 2, 1999 |
Report No. GGD-99-98 |
Title
United States General Accounting Office GAO
July 1999 Report to the Joint Committee on Taxation TAX ADMINISTRATION IRS’ Abatement Process in Selected Locations GAO/GGD-99-98 GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-282811 July 2, 1999 The Honorable Bill Archer Chairman The Honorable William V. Roth, Jr. Vice Chairman Joint Committee on Taxa... |
| Date June 22, 1999 |
Report No. OSI-99-8 |
Title
United States General Accounting Office GAO
June 1999 Report to the Chairman Committee on Commerce House of Representatives FEDERAL RESEARCH GRANTS Compensation Paid to Graduate Students at the University of California GAO/OSI-99-8 United States General Accounting Office Washington, D.C. 20548 Office of Special Investigations B-282325 Letter June 22, 1999 The Honorable Thomas J. Bliley, Jr., Chair... |
| Date June 4, 1999 |
Report No. GGD-99-77 |
Title
United States General Accounting Office GAO
June 1999 Report to the Joint Committee on Taxation TAX ADMINISTRATION IRS’ Abatement of Assessments in Fiscal Years 1995-98 GAO/GGD-99-77 GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-280532 June 4, 1999 The Honorable Bill Archer Chairman The Honorable William V. Roth, Jr. Vice Chairman Joint Committe... |
| Date May 3, 1999 |
Report No. GGD-99-73R |
Title
GAO United States General Accounting Washimton. D.C. 20548 General Government Division
1 I Office B282340 May 3,1999 The Honorable Amo Houghton Chairman, Subcommittee on Oversight Committee on Ways and Means House of Representatives Subject: Determining the Taxable Portion of Federal Pension Distributions Dear Mr. Chairman: This letter responds to your request that we inform you of the results of ... |
| Date March 31, 1999 |
Report No. GGD-99-48 |
Title
United States General Accounting Office GAO
March 1999 Report to the Chairman, Subcommittee on Oversight, Committee on Ways and Means, House of Representatives IRS AUDITS Weaknesses in Selecting and Conducting Correspondence Audits GAO/GGD-99-48 GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-276687 March 31, 1999 The Honorable Amo Houghton Chairman... |
| Date March 23, 1999 |
Report No. GGD-99-39 |
Title
United States General Accounting Office GAO
March 1999 Report to the Honorable Byron L. Dorgan, U.S. Senate TAX ADMINISTRATION Foreign- and U.S.Controlled Corporations That Did Not Pay U.S. Income Taxes, 1989-95 GAO/GGD-99-39 GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-281098 March 23, 1999 The Honorable Byron L. Dorgan United States Senate Dear... |
| Date Oct. 16, 1998 |
Report No. GGD-99-1 |
Title
United States General Accounting Office GAO
October 1998 Report to the Chairman, Committee on Finance, U.S. Senate TAX ADMINISTRATION IRS’ Problem-Solving Days GAO/GGD-99-1 GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-278847 October 16, 1998 The Honorable William V. Roth, Jr. Chairman, Committee on Finance United States Senate Dear Mr. Chairman... |
| 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 July 22, 1998 |
Report No. HEHS-98-221R |
Title
United States General Accounting Office Washington, D.C. 20548 Health, Education, and Human Services Division B-280606 July 22, 1998 The Honorable Charles B. Range1 Ranking Minority Member Committee on Ways and Means House of Representatives Subject: private Health Insurance: Estimates of a ProDosed Health Insurance Tax Credit for Those Who Buv Individual Health Insurance Dear Mr. Rangel: This let... |
| Date July 8, 1998 |
Report No. GGD-98-166R |
Title
GA!0 United States General Accounting Office Washington, D.C. 20548 General Government Division /609”78 - B-280505 July 8, 1998 The Honorable Don NickIes United States Senate Subject: Puerto Rico: Potential Federal Income Tax Revenues Resultinn From Statehood Dear Senator Nickles: At your request, this letter provides estimates of revenue impacts on the U.S. Treasury if federal individual and co... |
| Date July 6, 1998 |
Report No. HEHS-98-191R |
Title
United States General Accounting Office Washington, D.C. 20548 Health, Education, and Human Services Division B-279829 July 6, 1998 The Honorable Barbara B. Kennelly Ranking Minority Member Subcommittee on Social Security Committee on Ways and Means House of Representatives Subject: Integrating Pensions and Social Securitv: Trends Since 1986 Tax Law Changes, Dear Ms. Kennedy: Prior to 1986, pensio... |
| Date June 23, 1998 |
Report No. GGD-98-128 |
Title
United States General Accounting Office GAO
June 1998 Report to the Honorable Rob Portman, Committee on Ways and Means, House of Representatives TAX ADMINISTRATION IRS Measures Could Provide a More Balanced Picture of Audit Results and Costs GAO/GGD-98-128 GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-277433 June 23, 1998 The Honorable Rob Portman... |
| Date June 10, 1998 |
Report No. HEHS-98-190R |
Title
GAO United States General Accounting Office Washington, D.C. 20648 Health, Education and Human Services Division B-280295 June 10, 1998 The Honorable Daniel Patrick Moynihan Ranking Minority Member Committee on fiance United States Senate Subject: Private Health Insurance: Estimates of Exnanded Tax Deductibilitv of Premiums for Individuallv Purchased Health Insurance Dear Senator Moynihan: This le... |
| Date May 27, 1998 |
Report No. GGD-98-96 |
Title
United States General Accounting Office GAO
May 1998 Report to the Chairmen and Ranking Minority Members, Committee on Finance, U.S. Senate, and Committee on Ways and Means, House of Representatives TAX ADMINISTRATION Ways to Simplify the Estimated Tax Penalty Calculation GAO/GGD-98-96 GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-278804 May 27, 1... |
