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GAO Reports by subject "Income taxes"

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Date Report No. Title
Date Feb. 4, 1994 Report No. GGD-94-61 Title

International Taxation: IRS' Administration of Tax-Customs Valuation Rules in Tax Code Section 1059A

_I;,. I. :I,. ” I ‘._ * .,. . .’ ., .’ ‘ , I. ,I :: ‘,..,,’ , ,, .“:, ,, ( .,. ” , ? ,’ , GAO United States General Accounting Office Washington, DE. 20548 General B-253763 February 4,1994 Government Division /s-o 94s The Honorable J. J. Pickle Chairman, Subcommittee on Oversight Committee on Ways and Means House of Representatives Dear Mr. Chairman: This report responds to you...
Date Dec. 6, 1993 Report No. PEMD-94-3 Title

Paperwork Reduction: Reported Burden Hour Increases Reflect New Estimates, Not Actual Changes

__-. __.-United States General Accounting Office Washington, D.C. 20548 -~ Program Evaluation and Methodology Division --___I___ --_. --. GAO B-233451.5 December 6,1993 The Honorable William F. Chnger, Jr. Ranking Minority Member Committee on Government Operations House of Representatives Dear Mr. Clinger: You asked us in January to update our earlier study on the burden of federal paperwork, usin...
Date Sept. 24, 1993 Report No. GGD-93-145 Title

Tax Policy: Earned Income Tax Credit: Design and Administration Could Be Improved

TAX POLICY Earned Income Tax Credit: Design and Administration Could Be Improved - ..” .ll”_~llll~..“._.l”~ll,ll~~ (;~\o/(;(;I)-!):~-I.lr, “l.-l---.---.--. ..-- -- --.-.~~ - _- GAO United States General Accounting Office Washington, D.C. 20648 General Government Division B-250709 September 24,1993 The Honorable Bill Bradley United States Senate Dear Senator Bradley: This report responds ...
Date Sept. 23, 1993 Report No. GGD-93-131 Title

Corporate Taxes: Many Benefits and Few Costs to Reporting Net Operating Loss Carryover

-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 Aug. 13, 1993 Report No. GGD-93-133 Title

Tax Administration: Computer Matching Could Identify Overstated Business Deductions

---.- 1.lriit VtJ St.ilt,C'S (;ctrrc~ritl A
Date July 22, 1993 Report No. GGD-93-55R Title

Information Management: Information Reporting

1 ,,. t4w= United States General Accounting Offike Washington, D.C. 20648 General Government Division ‘ * GAO B-254135 July 22, 1993 Specter Senate 149612 Senator Arlen United States Dear Senator: asked for our views on a Your April 28, 1993, letter taxpayer's suggestion about information reporting. the taxpayer questioned the need to receive Specifically, separate information reporting of inter...
Date June 11, 1993 Report No. GGD-93-112FS Title

International Taxation: Taxes of Foreign- and U.S.-Controlled Corporations

United States General Accounting Office .. GAO June 1993 Fact Sheet for the Honorable Byron L. Dorgan, U.S. Senate INTERNATIONAL TAXATION Taxes of Foreign- and U.S.-Controlled Corporations GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-253439 June 11, 1993 Byron L. Dorgan Senate Dorgan: The Honorable United States Dear Senator This fact sheet respo...
Date June 3, 1993 Report No. GGD/RCED-93-113 Title

Net Farm Income: Primary Explanations for the Difference Between IRS and USDA Figures

United States General Accounting Office - GAO June 1993 Report to the Honorable J. Robert Kerrey, U.S. Senate NET FARM INCOME Primary Explanations for the Difference Between IRS and USDA Figures GAO/GGD/RCED-93-113 GAO United States General Accounting OfTIce Washington, D.C. 20648 General Government Division B-253395 June 3,1993 The Honorable J. Robert Kerrey United States Senate Dear Senator Kerr...
Date May 18, 1993 Report No. GGD-93-93 Title

Tax Administration: IRS Activities to Increase Compliance of Overseas Taxpayers

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

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 March 30, 1993 Report No. T-GGD-93-20 Title

Earned Income Tax Credit: Effectiveness of Design and Administration

United States General Accounting Office Testimony Before the Subcommitteeson Select Revenue Measuresand Human Resources,Committee on Ways and Means, U.S. House of Representatives For Release Delivery on Expectedat 10:00am. EST Tuesday March 30,1993 EARNEDINCOMETAX CREDIT Effectiveness of Design and Administration Statementof JennieS. Stathis, Director Tax Policy and Administration Issues General G...
Date March 29, 1993 Report No. HRD-93-42 Title

Social Security: IRS Tax Identity Data Can Help Improve SSA Earnings Records

IRS Tax Identity Data Can Help Improve SSA Earnings Records ~~1\0/111111~-!~:~-42 - -~~ ,*( “. ., ._I, _“,” I” ..,, I,, “.. . ., ...,I_.... “..“. _I_ - ._.... _ __ -... .--... .._._.___.____~_. ----.. .__ -_- ___. GAO United States General Accounting Office Washington, D.C. 20648 Human Resources Division B-240818 March 29, 1993 The Honorable Dan Rostenkowski Chairman, Committee on Wa...
Date March 29, 1993 Report No. RCED-93-109 Title

Mineral Royalties: Royalties in the Western States and in Major Mineral-Producing Countries

I J M;wc*h 1 !)!Ej MINERAL ROYALTIES Royalties in the Western States and in Major Mineral-Producing Countries / -. lllllllllllllll 148904 m-m-.. _. ., RESTRICTED--Not to be released outside the General Accounting Office unless specifically approved by the Office of Congressional Relations. SS68/S RELEASED GAO United States General Accounting Of’ fice Washington, D.C. 20548 Resources, Community, ...
Date March 25, 1993 Report No. T-GGD-93-16 Title

International Taxation: Updated Information on Transfer Pricing

United States General Accounting Of’fice \ 1 L,‘U : ’ 1 ‘Kc* ‘- i b GAO For Release Delivery on Expectedat 9:30 a.m.EST Thurs&y March 25, 1993 Testimony Before the Committee on Governmental Affairs, U.S. Senate INTERNATIONAL TAXATION Updated Information on Transfer Pricing Statementof Natwar M. Gandhi Associate Director, Tax Policy and Administration Issues General GovernmentDivision HI ...
Date March 19, 1993 Report No. GGD-93-60 Title

Tax Administration: Erroneous Dependent and Filing Status Claims

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. 8, 1993 Report No. GGD-93-11R Title

Tax Policy and Administration: Small Tax Exempt Insurance Companies

GAO General Accounting Omce Washington, D.C.20548 General Government Division united states B-252146 February 8, 1993 Mr. Michael P. Dolan Acting Commissioner Internal Revenue Service Dear Mr. Dolan: 148488 I During the summer of 1992 we initiated a review of taxexempt insurance companies. We became aware that certain companies covered by Section 501 (c) 15 of the Internal Revenue Code could be es...
Date Dec. 30, 1992 Report No. GGD-93-27 Title

Tax Administration: IRS Can Improve Controls Over Electronic Filing Fraud

~ -_-__ Illiitcvl State+ --.. _-.“.-_-l-_-.l-.-___--._.- ------------_----I__ (;c~ncbt*i~l Awoutrt -.illg Of’ fiw - I” ! 1 if TAX ADMINISTRATION IRS Can Improve Controls Over Electronic Filing Fraud i-~ Ill II llllllllll 148283 ,. RESTRICTED--Not to be released outside the General Accounting Office unless specifically approved by the Office of Congressional Relations. 66138 RELEASED Ordt*rin...
Date Sept. 22, 1992 Report No. GGD-92-130 Title

Tax Administration: Federal Agencies Should Report Service Payments Made to Corporations

Report to the Director, Office of Management and Budget ADMINISTRATION Federal Agencies Should Report Service. Payments Made to Corporations GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-248097.1 September 22, 1992 The Honorable Richard G. Darman Director, Office of Management and Budget Dear Mr. Darman: Recent Internal RevenueService(IRS) data sh...
Date Sept. 19, 1992 Report No. GGD-92-111 Title

Tax Policy: 1988 and 1989 Company Effective Tax Rates Higher Than in Prior Years

IJnitwi States Gent?rd Accounting Officio GAO Report to Congressional Requesters TAX POLICY 1988 and 1989 Company Effective Tax Rates Higher Than in Prior Years 147609 GAO United 8tates General Accounting Office Washington, D.C. 20648 General Government Division B-249001 August 19,1992 The Honorable Don J. Pease House of Representatives The Honorable Byron L. Dorgan House of Representatives This r...
Date June 23, 1992 Report No. T-GGD-92-56 Title

Tax Administration: Money Laundering Forms Could Be Used to Detect Nonfilers

United States General Accounting Office GAO For Releaseon Delivery Expectedat 1O:OO a.m. Tuesday June23.1992 Testimony Before the Subcommittee on Oversight, Committee on Ways and Means House of Representatives TAX ADMINISTRATION: Money Laundering Forms Could Be Used To Detect Nonfilers Statement of Jennie S. Stathis, Director Tax Policy and Administration Issues General Government Division 054830 ...
Date June 15, 1992 Report No. GGD-92-89 Title

International Taxation: Problems Persist in Determining Tax Effects of Intercompany Prices

GAO Problems Persist in Determining Tax Effects of Intercompany Prices Hlllll I II 147099 RESTRICTED--Not to be released outside the General Accounting Office unless specifically approved by the Office of Congressional Relations. I i:AMxm-92-89 RELE,$i s54m4 _.. .-. --- .----I".-. .s ,,,,,,,,,,,,,,I,,.,,,,,..,,.,,,,,,.,, __ ____ .--.. -- . United Statee General Accounting OiELce Washington, D,C. 2...
Date June 3, 1992 Report No. T-GGD-92-48 Title

Tax Administration: Compliance 2000--A Worthy Idea That Needs Effective Implementation

United States General Accounting Office GAO For- Rclcasc on Dclivcry Expcctcd at 9:oo ;1.111. Testimony Before the Subcommittee on Commerce, Consumer, and Monetary Affairs Committee on Government Operations House of Representatives TAX ADMINISTRATION: Compliance 2000 - A Worthy Idea that Needs Effective Implementation Statement of Natwar M. Gandhi, Associate Director Tax Policy and Administration ...
Date May 13, 1992 Report No. T-GGD-92-41 Title

Tax Administration: Opportunities to Reduce the Burden of Filing and Processing Tax Returns

United StatesGeneralAccountingOfTice, la;6622- t , 7 GAO For Release Delivery on Expected at 9:OO am. Wednesday May 13,1992 Testimony Before the Subcommittee on Commerce, Consumer and Monetary Affairs Committee on Government Operations House of Representatives #I IllllllIIIII 146622 TAX ADMINISTRATION: Opportunities to Reduce the Burden of Filing and ProcessingTax Returns Statement of Hazel E. Edw...
Date May 8, 1992 Report No. GGD-92-88BR Title

Internal Revenue Service: Opportunities to Reduce Taxpayer Burden Through Return-Free Filing

lJnited States General Accounting Office __. ._ .____._ iIGAO ‘ I; _._._, 1. .^. .-. ..I .,_. ._ ..__ __“_ .“... I.. . ._..._ - ..-_ “.. ._._........___.. Briefing Report to the Chairman, Committee on Finance, U.S. Senate --_-- May 1992 INTERNAL REVENUE SERVICE Opportunities to Reduce Taxpaper Burden Through Return-Free Filing i II ll llllllllIll 146593 ..___._.____... --- .-...- __.~._I-....
Date May 4, 1992 Report No. GGD-92-72BR Title

Pharmaceutical Industry: Tax Benefits of Operating in Puerto Rico

IJnitcd States General Accounting Office __- -- *”,# & i I I GAO M ay lW2 Briefing Report to the Chairman, Special Com m ittee on Aging, ITS Senate PHARMACEUTICAL INDUSTRY Tax Benefits of Operating in Puerto Rico 146616 RESTRICTED--Not to be releasbd outside the General Accounting Office unless specifically approved by the Offlce of Congressional Relations. RELEASED GAO United States General Acc...
Date April 17, 1992 Report No. GGD-92-81BR Title

Tax Administration: IRS' Efforts to Improve Corporate Compliance

April i!ml TAX ADMINISTRATION IRS’ Efforts to Improve Corporate Compliance RESTRICTED-Not to be released outside the General Accounting Office unless specifically approved by the Office of Congressional Relations. I-L-.- RELEASED “_ . I .,_*i, “1~1*~1”,“1,.,-~11.11111I1*“1.“~1---.---~-1~-~~~.~ -I-- -- . GAO - United States General Accounting Offke Washington, D.C. 20548 Division Gene...
Date April 9, 1992 Report No. AFMD-92-44 Title

Financial Audit: Northeast-Midwest Congressional Coalition Financial Statements for 1990 and 1989

GAO .. . . April 1 !W I^ _”. . ..^....-.-....... ..._. _- .._._.__...___ l__-ll____ FINANCIAL AUD Northeast-Midwest Congressional Coalition Financial Statements for 1990 and 1989 .,-146274 ..-_... ..-..-.--.....-- --._ ._ -__----^l_--.-... .-__-.._ -.-___..__ -. (;A.O/Ak’ Ml)-!U-44 Jr “___l-l_-“-- GAO United States General Accounting Office Washington, D.C. 20548 Accounting and Financial M...
Date April 7, 1992 Report No. GGD-92-43 Title

Tax Policy: Effects of Changing the Tax Treatment of Fringe Benefits

(;c~twral Amounting ..““ll ..l-.ll*.,II.*ni t,t*d Sl,a.t,c~s -.-.-_-----l...._.l.....^ ..- ..I.._.....- l”.l.“l..*. _... ..._. “... I I_. l.*“;-l-“ll.-_.“l”-.--~--l Office -...-.- GAO IkporC to the Joint Comnlittcc on Taxation, U.S. Congress TAX POLICY Effects of Changing the Tax Treatment of Fringe Benefits GAO United States General Accounting Office Wwhington, D.C. 20548 Genera...
Date March 31, 1992 Report No. HRD-92-87FS Title

Intergovernmental Relations: Changing Patterns in State-Local Finances

UnitIt St,Ht,(!f4 (;cmeral Awountirrg Oftkc~ Rxt Sheet for the Majority Leader, House of Representatives INTERGOVERNMENTAL RELATIONS Changing Patterns in State-Local Finances i #I llllll Ml1 ll 146496 . RESTRICTED--Not to be releasid outside the General Accounting Office unless specifically approved by the Office of Congressional Relations. ^._ ,... ____._ I- RELEASED _.- _----.--.-- ..-- GA0/11H1...
Date Feb. 19, 1992 Report No. GGD-92-26 Title

Earned Income Tax Credit: Advance Payment Option Is Not Widely Known or Understood by the Public

I GAO .GD-92-i$ . GAO United States General Accounting OfTice Waehington, D.C. 20148 General Government Division B-246695 February 19,1992 The Honorable Lloyd Bentsen Chairman, Committee on Finance United States Senate The Honorable Dan Rostenkowski Chairman, Committee on Ways and Means House of Representatives This report is in response to Section 11113 of the Omnibus Budget Reconciliation Act of...
Date Sept. 27, 1991 Report No. GGD-91-118 Title

Tax Administration: Benefits of a Corporate Document Matching Program Exceed the Costs

IJnit,ecl States General Accounting Office .. * -, ;; 18 I Report to the Chairman, Subcommittee on Commerce, Consumer, and Monetary Aff’ airs, Commit,tee on Govern.ment Operations, House of Representatives I TAX ADM INISTRATION Benefits of a Corporate Document Matching Program Exceed the costs i Ill811 I llllllll 144930 RELltASED I&EsTRlcrED --NotAo be released outaide the General Aceom Oflk unl...
Date Sept. 27, 1991 Report No. GGD-91-122 Title

Tax Administration: Opportunities to Improve IRS Correspondence on Withholding Allowances

--~~ _..” - ..-_.__ .--. ~------ 1 Iuit.td Sl.iites (knt~ral Accouut.iug Offiw GAO Septrmber I99 1 Report to the Assistant to the Commissioner (Taxpayer Omb.udsman), Internal Revenue Service TAX ADMINISTRATION Opportunities to Improve IRS Correspondence on Withholding Allowances 111ll ll~llll~ II 144938 . GAO,‘ GGD-W-122 United States General Accounting Office Washington, D.C. 20548 General Go...
Date Sept. 17, 1991 Report No. T-GGD-91-68 Title

Tax Policy and Administration: The New Earned Income Credit Form Is Complex and May Not Be Needed

I. 4 United States General Ac6ounting Of!fice /q (I yyr- GAO For Release on Delivery Expected at 1:30 p.m . Tuesday Sept. 17, 1991 Testimony 144835 The New Earned Incom e Credit Form is Com plex and M ay Not Be Needed Statem ent of Jennie S. Stathis, Director Tax Policy and Administration Issues General Governm ent Division Before the Subcom m ittee on Governm ent Inform ation Regulation Com m itt...
Date Sept. 12, 1991 Report No. T-GGD-91-65 Title

Tax Policy and Administration: Simplifying Payroll Tax Deposit Rules

United States General Accounting Office Testimony For Release on Delivery Simplifying Payroll Tax Deposit Rules septar53er 12, 1991 statelnentof Paul L. Posner, Associate Director Tax Policy and Administration Issues t General Guvemmen Division Before the s&camnittee on Taxation CamitteeonFtice united States Senate SIMPLIFYING PAYROLL TAX DEPOSIT RULES SUMMARY STATEMENTBY OF PAUL L. POSNER ASSOCIA...
Date July 24, 1991 Report No. T-GGD-91-59 Title

Tax Policy and Administration: Simplifying Payroll Tax Deposit Rules

United States General Accounting Oface Testimony For Release on Delivery Expected at 1O:OO a.m. Wednesday July 24, 1991 Simplifying Payroll Tax Deposit Rules Statement of Paul L. Posner, Associate Director Tax Policy and Administration Issues General Government Division Before the Committee on Ways and Means House of Representatives GAO/T-GGD-91-59 SIMPLIFYING PAYROLL TAX DEPOSIT RULES SUMMARY OF ...
Date July 3, 1991 Report No. GGD-91-91 Title

Tax Administration: Negligence and Substantial Understatement Penalties Poorly Administered

lltrited St~t,es Gr~ttc?rai Accottttting Office GAO ,July 1991 Rc-sport to the Chairman, Subcommit,tec on 13-ivate Retirement Plans and. Oversight of’the Internal Revenue Service, Committcte on Finance, U.S. TAX ADMINISTRATION Negligence and Substantial Understatement Penalties Poorly Administered 144289 --__GAo/(;(;Iwl-!~I --- Ckneral Government Division 13242716 July 3,1991 The Honorable David...
Date June 28, 1991 Report No. GGD-91-98 Title

Tax Administration: A Generally Successful Filing Season in 1991

GAO United States General Accounting Office Washington, DE. 20548 General Government Division B-243950 June 28,1991 The Honorable J. J. Pickle Chairman, Subcommittee on Oversight Committee on Ways and Means House of Representatives Dear Mr. Chairman: This report responds to your request that we assess the Internal Revenue Service’s (IRS) performance during the 1991 filing season. Specifically, ...
Date June 20, 1991 Report No. HRD-91-18 Title

U.S. Insular Areas: Applicability of Relevant Provisions of the U.S. Constitution

IJniWl States General Awounting Of’ fiw GAO Report to the Ranking Minority Member, Committee on Interior and Insular Affairs, Houw of’ ‘ Representatives Applicability of Relevant Provisions of the U.S. Constitution ill III IIIIH llll 144197 _ l-“.. .--. I _“.-.“_.-,-_l.l-__*--“,“,““--~,- -UP - GAO United States General Accounting Office Washington, D.C. 20648 Human Resources Di...
Date June 20, 1991 Report No. IMTEC-91-42 Title

Tax System Modernization: Further Testing of IRS' Automated Taxpayer Service Systems Is Needed

r .l_, ,._ _.._ “..__...-.-_- .._..___., .._ _-..--_-^l-“l -_.., .l”l_ ,“,_“.___-l_*l*l-- .--- -- . . I . l_.l”l___l.ll”-- --- ___l-l __. --.---- GAO United States General Accounting Office Washington, D.C. 20548 Information Management and Technology Division B-243619 June 20, 1991 The Honorable John Glenn Chairman, Committee on Governmental Affairs United States Senate Dear Mr. Chai...
Date June 10, 1991 Report No. T-GGD-91-40 Title

Tax Policy and Administration: IRS Needs to Implement a Corporate Document Matching Program

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 April 17, 1991 Report No. T-GGD-91-21 Title

Tax Policy and Administration: IRS' Efforts to Ensure Corporate Tax Compliance

United States General Accounting OffIce Testimony For Release on Delivery Expected at 9:00 a.m. EDT Wednesday April 17, 1991 to IRS' Efforts Tax Compliance Ensure Corporate Statement of Jennie S. Stathis, Director Tax Policy and Administration General Government Division Issues Before the Permanent Subcommittee on Investigations Committee on Governmental Affairs U.S. Senate GAO/T-GGD-91-21 GAO For...
Date March 29, 1991 Report No. GGD-91-38 Title

Tax Administration: Expanded Reporting on Seller-Financed Mortgages Can Spur Tax Compliance

I _... I . ._._ - GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-242571 March 29,1991 The Honorable David Pryor Chairman, Subcommittee on Private Retirement Plans and Oversight of the Internal Revenue Service Committee on Finance United States Senate Dear Mr. Chairman: You requested that we study the use of certain third party information reports ...
Date March 20, 1991 Report No. T-GGD-91-17 Title

Tax Policy and Administration: IRS' Budget Request for Fiscal Year 1992 and Status of the 1991 Tax Return Filing Season

United States General Accounting Offlce GAO For Release on Delivery Expected at 9:30 a.m. EST Wednesday March 20, 1991 Testimony Request IRS' Budget Status of the 1991 for Fiscal Tax Return Year Filing 1992 and Season Statement Jennie S. Tax Policy of Stathis, Director, and Administration Issues Before the Subcommittee on Oversight Committee on Ways and Means House of Representatives GAO/T-GGD-31-...
Date Dec. 27, 1990 Report No. GGD-91-23 Title

Tax Administration: IRS' 1990 Filing Season Performance Continued Recent Positive Trends

_- -. linittd em Stat,w Geueral Accounting Office GAOI)tw’ nltwr l!)!N) Ikport to the Chairman, Subcommittee -I . on Oversight, Committee on Ways and Means, House of Representativcts TAX ADMINISTRATION IRS’1990 Filing SeasonPerformance Continued Recent Positive Trends llllllll 1Ill 143057 1~ __ ._ ..- _-_ ..._ -_ ..__.._.- - ..-.._..-..-...-.-.--. .-._ _.- -..- .._. -_-_.---- General Governmen...
Date Aug. 15, 1990 Report No. GGD-90-92 Title

Tax Administration: IRS Preparer Penalty Data Inaccurate and Misleading

--~-- IJnit,eci S1.at.t~~General Accorrnt.ing Offiw GAO Report to the Commissioner, I&xnal Ikwenue Service TAX ADMINISTRATION IRS Preparer Penalty Data Inaccurate and Misleading Illllll I 142015 2 ‘GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-239936 August 15,199O The Honorable Fred T. Goldberg, Jr. Commissioner Internal Revenue Service Dear Mr...
Date July 31, 1990 Report No. GGD-90-102 Title

Tax Policy: Federal Tax Deposit Requirements Should Be Simplified

United States General Accounting Office GAO July 1990 Report to the Secretary of the Treasury 2 TAX POLICY Federal Tax Deposit Requirements Should Be Simplified i i 4 : GAO General Accounting Office Wa&ington, D.C. 20648 General Government unhed states B-238346 July31,1990 Division The Honorable Nicholas F. Brady The Secretary of the Treasury Dear Mr. Secretary: This report discusses our evaluatio...
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 June 5, 1990 Report No. GGD-90-90 Title

Information Returns: Correcting Taxpayer Identification Is Possible Without Disclosing Tax Data

--.-.- ._...._. ----.-~ J llllt~ I !I90 INFORMATION RETURNS Correcting Taxpayer Identification Is Possible Without Disclosing Tax Data 141689 . GAO United States General Accounting Off&e Washington, D.C. 20548 General Government Division B-239874 June 5,1QQ0 The Honorable Lloyd Bentsen Chairman, Committee on Finance United States Senate The Honorable Dan Rostenkowski Chairman, Committee on Ways an...
Date May 29, 1990 Report No. GGD-90-38 Title

Tax Administration: Status of IRS' Test of a Business Information Returns Program

.“), ~ IJnikd States General Accounting Office ” : GAO May 1990 ----. Report to the Chairman, S$%committee on Commerce, Consumer, and Monetary Affairs, Committee on Government Operations, House of Represerdatives - : TAX ADMINISTR,ATION Status of IRS’ Test of a Business Information Returns Program 141680 -* * % United States General Accounting Office Washington, D.C. 20548 General Government...
Date May 10, 1990 Report No. GGD-90-69 Title

Tax Policy: 1987 Company Effective Tax Rates Higher Than in Prior Years

United States General Accounting Office * GAO May 1990 Report to Congressional Requesters ’ TAXPOLICY 1987 Company Years Effective Tax Rates Higher Thm in Prior General Government Division B-238544 May lo,1990 The Honorable Don J. Pease House of Representatives The Honorable Byron I,. Dorgan House of Representatives This report responds to your request that we review the overall domestic and wor...