| Date |
Report No. |
Title |
| Date Feb. 4, 1981 |
Report No. AFMD-81-26 |
Title
Report ToThe Congress
OF THE UNITEDSTATES Accounting Changes Needed In The Railroad Industry
In contrast to other industries, which use depreciation accounting for capital assests, railroads use a unique “betterment” accounting method for their track structure. GAO believes the Interstate Commerce Commission and the Securities and Exchange Commission should require railroads to adopt depreciat... |
| Date Jan. 30, 1981 |
Report No. PAD-81-58 |
Title
COMPTROLLER GENERAL
WASHINGTON OF
D.C. THE UNITED
20548 STATES 30 January a-201721 The Honorable Bob Packwood, Chairman on Commerce, Science, and Transportation u .S. Senate 1981 Committee The rlonorable Howard W. Cannon Ranking Islinority Member Committee on Commerce, Science, and Transportation U.S. Senate
- Subject: "A0 Comments on Department of Transportation b Study of Amtrak State and Local ... |
| Date Dec. 31, 1980 |
Report No. FPCD-81-21 |
Title
. REPORT TkiEUS. BY p-3 1 I I General Accounting Office
Preliminary Analysis Of Military Compensation Systems In The United States And Five Other Countries
This study of the military pay systems and practices in the United States and five other countries--Australia, Canada, France, West Germany, and the United Kingdom--indicates that there are major differences among these countries. United States... |
| Date Dec. 5, 1980 |
Report No. ID-81-2 |
Title
0861 ‘S kl38W333cl z-18-01 ‘A$!A!SSaJfiaJ lUaJai# S,Xel a41 l!w!l 01 saJnseaw ~001 AJluno3 y3eg ‘saxel uogdwnsuos JaqlO U! SUO!lXlPaJ 6U!ll~S~~O Aq pa!uedwome seM uo!l!sodw! si! asne3aq .saseaJ~u! as!Jd luem4yQs u! 1lnsaJ sAeMle lou pip xel pappe-anleA ac(l 34auaq apeJ1 alu!l 40 lnq ‘AD!lod 3!wouo3aoJ3ew Gu!luaw -aldw! pue anuahaJ 6u!ieJaua6 ~04 In4asn aq 01 1! pun04 sluau~u~aho6 ‘AlleJa... |
| Date Sept. 10, 1980 |
Report No. EMD-80-86 |
Title
SEPTEMBER EMD-SO-86 IO,1980 COMP-KTWX.CER GENERAL
WASHINGTON. OF THE IJNlfED
20848 STATES D.C. B-1.99972 To the President of the Senate and the Speaker of the House of Representatives This report discusses the impact of the foreign tax credit provisions of the Internal. Revenue Code on the U.S. oil industry and the implications for U-S, energy The report also discusses the potential effects policy... |
| Date July 16, 1980 |
Report No. GGD-80-89 |
Title
i GAO
United States General Accauntlng Office Washington, DC 20548 General Gcvernment Dlvisron B-196969 The Honorable Jerome Kurtz ‘ 92c -I Commissioner of Internal Revenue Department of the Treasury R c: l' -" Dear Mr. Kurtz: JULY 16.1980 I The Internal Revenue Service Can Make the Estimated Tax Forms and Instructions Easier to Understand and Use (GGD-80-89) Subject: $p@ j By letter dated Decem... |
| Date June 20, 1980 |
Report No. 112606 |
Title
UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. FOR RELEASE ON DELIVERY EXPECTEDAT 9:30 a.m. EDT FRIDAY, JUNE 20, 1980 STATEMENTOF WILLIAM J. ANDERSON, DIRECTOR GENERAL GOVERNMENT DIVISION BEFORE THE SUBCOMMITTEEON OVERSIGHT OF THE INTERNAL REVENUE SERVICE SENATE COMMITTEE ON FINANCE l,m.".,". ON[gROPOSED LEGISLATIVE CHANGESTO 'THE DISCLOSURE AND ADMINISTRATIVE SUMMONS PROVISIONS OF THE I... |
| Date May 8, 1980 |
Report No. GGD-80-61 |
Title
COMF’ TROU-ER GENERAL WAS”lNGTON. OF THE UNITED D.C. 20148 STATES I B-196969 The Honorable Russell B. Long Joint Committee on Chairman, Taxation Congress of the United States Dear Mr. Chairman: MAY a, 1980 I-,Legislative Change Needed To Eliminate the ?e uirement for a Declaration of Estimated Tax (GGD-80-61) . “1 24, 1976, your Committee asked us By letter dated December This to identify wa... |
| Date April 22, 1980 |
Report No. B-193608 |
Title
COMPTROLLER GENERAL OF THE UNITED STATES WASHINGTON, D.C. 20548 April 22, 1.980 In reply refer to: B-193608 H. Dudley Payne, Esq. 2701 North Pershing Drive Arlington, Virginia 22201
Dear Mr. Payne: We refer further to your correspondence, with enclosure, concerning your request on biha f of your client, Colonel Major T. Martin, USAF,!'Ref-ed, that his case, B-493608, we reconsider our-d May 14, 19... |
| Date April 21, 1980 |
Report No. 112126 |
Title
UNITED STATES GENERAL ACCOUNTING OFFICE 20548 WASHINGTON, D.C. FOR RELEASEON DELIVERY
Expected at 1:00 p.m. EST Monday, April 21, 1980 STATEMENT OF ALLEN R. VOSS, DIRECTOR GENERkL GOVERNMENT DIVISION
BEFORE THE #IlMllll II
112126
4WA SUBCOMMITTEE OVERSIGHT ON
COMMITTEE ON WAYS AND MEANS HOUSEOF REPRESENTATIVES ---4 ON PROGRAMS TO ASSIST TAXPAYERS 4 IRS".VOLUNTEER IN RETURNPREPAIWTION 3 Mr. Chairma... |
| Date Feb. 27, 1980 |
Report No. PAD-80-41 |
Title
cohr;pTRO,J.ER GENERAL WASHINGTON. OF D.C. THE i?0-8 UNiTED STATES B-197736 The Honorable Benjamin S. Rosenthal Chairman, Commerce, Consumer, and Monetary Affairs Subcommittee of the Committee on Government Operations House of Representatives Dear Mr. Chairman: Developments (PAD-80-41) in the FEBRUARY 27,198O .!,cc L;/(~/ Subject: Withholding Tax In your letter of November 21, 1979, you asked us t... |
| Date Feb. 11, 1980 |
Report No. GGD-80-34 |
Title
UNITED STATESGENERALACCOUNTING OFFICE
WASHINGTCN, D.C. 20548 GENERAL GOVERNMENT OIVISICN B-197350 FEBRUARY 17, f980 The Honorable Jerome Kurtz Commissioner of Internal Reveau-eelJ Department of the Treasury Dear M r. Kurtz: To Cetect and Pursue Corporate ?RS Efforts ‘ -onfilers (GGD-80-34) 7 .".d.. ^~ 7 - .__ - ._._. .~..7 Our review of the Internal Rewnue Service's (IRS') efforts to deal with c... |
| Date Jan. 24, 1980 |
Report No. GGD-80-33 |
Title
UNITED STATES GENERALACCOUNTINGOFFICE
WASHINGTON. 3.C. 20548 GENERAL GOVERNMENT OIVIstON B-197453 The Honorable Jerome Kurtz Commissioner of Internal Revenue Department of the Treasury
Subject: .. The c Internal Make i3etter Specialists JANUARY 24,1%0 Revenue Service Use of Computer ' (GGD-80-33) Could Audit Dear Mr. Kurtz: We have completed a survey of the Internal Revenue Service%s (IRS') comput... |
| Date Jan. 11, 1980 |
Report No. B-197139 |
Title
g8
\ m
/ COMPTROLLER GENERAL OF THE UNITED STATES
D.C. ~WASHINGTON, Z0548 B- 10971 ~January CEDO-97 11, 1980 L1o The Honorable Russell B. Longs Chairman, Committee on FinanceA 0 United States Senate va i Dea f in h: S. 206 7was recently referred to the Senate Committee on inance fr its consideration. The bill would amend Section 103 of the Internal Revenue Code of 1954 to provide that the interest... |
| Date Nov. 15, 1979 |
Report No. 110919 |
Title
UNITED STATES GENERAL ACCOUNTING OFFICE 20548 WASHINGTON, D.C. FOR RELEASE ON DELIVERY Expected at 10 a.m., EST November 15, 1979 STATEMENT OF RICHARD L- FOGEL, ASSOCIATE DIRECTOR, GENERAL GOVERNMENT DIVISION BEFORE THE JOINT ECONOMIC COMMITTEE
ON 1 1 THE UNDERGROUNDECONOMY .i i.. _I' Mr. Chairman and lvlembers of the today concerns
by Committee: (1) the the size of the Revenue underService of My ... |
| Date Nov. 6, 1979 |
Report No. GGD-80-9 |
Title
I R E P O R TB Y T H E C o m p trolle r G e n e ral
O F T H E U N ITE DS T A T E S Im p r o v e d P l a n n i n g F o r D e veloping A n d S e lecting IRS C rim inal Tax C a ses C a n S tr e n g th e n E n fo rce m e n t O f F e d e ral Tax L a w s
I R S ’ Criminal Investigation Divisjon recognizes inadequacies in its long- a n d shortrange planning for detecting a n d deterring tax fraud. It h ... |
| Date Nov. 1, 1979 |
Report No. PAD-80-26 |
Title
I . .* 19 a pri r U.S. General Accounting Office
PAD 80-26 1979 6 >At3 Form 115 ( R E V . 1 0 - 7 8 ) Dactrov, previous editions)
" 0 . A (CAM NO 2 ) U.S. GENERAL ACCOUNTING OFFICE APPROVAL FOR DISTRIBUTION OF REPORT t b _I TITLE OF REPORT (atid Reqrrc~src.r / i Cori,ucaio)ial Assi,qnnii-rits) o TAX EXPENDITURES: A PRIMER UNRESTRICTED a THE COMPTROLLER GENERAL RESTRICTED D IR ECTOR ,
I 0 CLASSIFIE... |
| Date Oct. 3, 1979 |
Report No. GGD-80-3 |
Title
- COMPTROLLER GENERAL
WASHINGTON. OF THE
DC. UNITED SATES 2054.11 B-194332 . Udall Interior and Jackson Energy OCTOBER 3.1979 The Honorable Morris K. Committee on Chairman, and Insular Affairs House of Representatives The Honorable Henry M. Committee on Chairman, and Natural Resources United States Senate Subject: of Guam's Administration Tax Progratii(GGD-80-3) -. This report discusses the Govern... |
| Date June 18, 1979 |
Report No. GGD-79-48 |
Title
REPORTBY THE Uo Sa General Accounting Office
IRSCan Better Plan For And Control Its ADP Resources
I RS has made significant progress in managing its computer operations. Recent measures planned or already implemented will improve the effectiveness of the agency’ ADP res sources considerably. GAO recommends additional actions to the Commissioner of IRS which would enhance these improvements even ... |
| Date March 12, 1979 |
Report No. GGD-78-110 |
Title
Comptroller General
OF THE UNITED STATES * Disclosure And Summons Provisions ’ Of 1976 Tax Reform Act--Privacy Gains With Unknown Law Enforcement Effects
To better protect taxpayers and increase their privacy, the Congress, through the Tax Reform Act of 1976, tightened the rules governing the Internal Revenue Service’s disclosure of tax data and its issuance of sunmonses to third-party recordk... |
| Date Oct. 31, 1978 |
Report No. GGD-78-72 |
Title
y2aL/
REPORTB\i:THE OF THE UNITED STATES
P1ESTR1tZTEb Accountbg ch$$j@~&&&#j& - 1
+?te
Takys s~pcc~~iu &rovai llllllllllllllllllllllllllllllllllll
LM107685 ctflk~ Wet to be released
OXZ=J~ ~ii c:=i b.T3iS tw.pne aut~ido
of .~ ,, A’ 3 Governing The Exclusion For c (! Scholarships And Fellowships 1Q~Q?5 And The Qedtiction Of Job Related Educational Expenses
GAO found the applicable tax rules of se... |
| Date July 27, 1978 |
Report No. ID-78-52 |
Title
DCCUMENT RBSUME
06514 - r 21'71461 Revenue Estimates under Various Methods cf Taming Americans B-137762. July 27, 1S78. 3 is. + appendix (25 Abroad. ID-78-52; Pp.) Report to the Conqress; by Elmer B. Staats, Couptrcller General. Issue Area: International Ecoacmic and Military Prograes: U.S. Balance of Trade (602); Tax Administration (2700);Tax Policy: Tax Provisions Impact on Iconoeic Stabilizatio... |
| Date July 5, 1978 |
Report No. GGD-78-74 |
Title
DOCUMENT 06511 - iESUME r B1886910 crss and Instructions Is Further Simplification cf Income Tax eleased 1978. ossible. GGD-78-74; B-137162. July 5, and Needed p.). July 25, 1978. 58 pp. + 4 appendices (60 Report to Sen. Russell B. Long, Chairman, Joint Ccagittee on taxation; Rep. Al Ullman, Vice Chairaar; by Robert F. Keller, Acting Comptrcller General. Issue Area: Tax Administration: Simplifying... |
| Date June 2, 1978 |
Report No. FPCD-78-45 |
Title
DOCUOBNT RESOgB 06025 B1566591] (Observations on the ethod of nnually djusting ilitary Pay]. FPCD-78-45; B-16370. June 2, 1978. 2 pp. + enclosure (20 pp.). Report to Rep. elvin Price, Chairman, House Committee on Armed Services; S. John Stennis, Chairman, Senate Committee on armed Services; by lser B. Staats, Costroller Geaeral. Issue Area: Personnel anagement and Compensation (300); Personnel ana... |
| Date May 23, 1978 |
Report No. HRD-78-110 |
Title
0~ THE UNITED STATES The Senate Commjttee on Human Resources requested GAO to review the administration’s welfare reform proposal. The bill is a major step forJvard its goals and principles may because --its costs may be higher but not ntsny of be met than estimated, existing depen- --it may not significantly reduce work disincentives and welfare dency incentives, and __ it may be hard to carry ... |
| Date May 23, 1978 |
Report No. 105978 |
Title
DOCUIINT RESUIE 05978 - [81466516] Tax Deductions for Grassroots Lobbying. enclosures (9 pp.). ay 23, 1978. 19 pp. 4 Testimony before the cuse Committee on Governsent operations: Commerce, Consuser and onetary Affairs Subcommittee; by Victor L. Love, Director, General Government Div. Contact: General Government Div. Organization Concerned: Internal Revenue Service; Federal Power Commission. Congre... |
| Date March 22, 1978 |
Report No. 105399 |
Title
DOCUMENT RESUME
05399 B0865783 ] Adequacy of the Internal Bevenue Service's Telephone Assistanco, to Taxpayers. arch 22, 1978. 12 pp. + 7 appendices (19 pp.). Testimony before the House Committee on Government Operations: Commerce, Consumer and onetary Affairs Subcommittee; by Victor L. Love, Director, General Government Div. Contact: General Government Div. Organization Concerned: Internal Revenu... |
| Date Feb. 23, 1978 |
Report No. 107397 |
Title
/0 79 7
NOTICE This document has been reproduced from the best copy available. Although it is recognized that certain portions are illegible, It is being released in the interest of making available as much information as possible. DOCURIBT RESUIE
07397 - [C2787891] (Restricted) [Use of Minicomputers for Internal Revenue Service Tax Return Preparation]. February 23, 1978. 5 pp. Report to Anita F. ... |
| Date Feb. 21, 1978 |
Report No. GGD-78-14 |
Title
DOCUMENT RESUME 05377 - [80865787 IRS Can Iprove Its Programs To Collect Taxes lithheld by 978. 20 pp. + 3 Employers. GGD-78-14; B-137762. February 21,
appendices ( pp.). Report to Rep. Al Ollman, Chairman, Joint Coamittee on Internal Revenue Taxation; Sen. Russell B. Long, ice Chairman; by Elmer B. Staats, Comptroller General. Issue Area: Tax Administration (2700). Contact: General Government Div... |
| Date Jan. 27, 1978 |
Report No. GGD-78-32 |
Title
DOCUMENT RSUMR
05970 - [ B166333] Allegations That IRS Harassed ississippi Civil Rights ctivists Unsupported. GGD-78-32; -137762. January 27, 1978. 31 pp. + 3 appendices ( pp.). Rep3rt to Rep. San Gibbons, Chairsan, House Comaittee on and eans: Oversight Subcomn. ttee; by Blmer B. Staats, Coai, roller General. ays Issue rea: Tax Administration (2700); lon-Discrinination and Equal Opportunity Progr... |
| Date Dec. 2, 1977 |
Report No. PAD-78-5 |
Title
DOCUMENT
04273 B3394626] ESUME inequities in the Federal Withholding Tax System. PAD-78-5; B-137762. December 2, 1977. 21 pp. + 2 appendices (8 pp.). Report to the Congress; by Elder B. Staats, Comptroller General. Issue Area: Tax Policy: Tax Provisions Impact on Economic Sta'bilization and Growth (1503). Contact: Program Analysis Div. Eudget Function: General Government: Central Fiscal Operations... |
| 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 Aug. 18, 1977 |
Report No. GGD-77-73 |
Title
DOCUMENT PESnMr
-. 0312n - rA23134551 (. i.'- W i, rRPview of Several Aspects of the Internal Revenue Service's Proposed Computerized Tax Administration Systeml. CGD-77-7?; August 18, 1977. 12 pp. B-137766. Report to Pep. John E. Moss; Rep. Charles Rose; by Elmer B. Staats, Comptroller General. Issue Area: Tax Administration (2700). contact: General Government Div. Budget Function: Miscellaneous: ... |
| Date Aug. 8, 1977 |
Report No. GGD-77-78 |
Title
DOCUMENT RESUME 33106 - rA22133351 to Make the Cred-ting of TNeed to Amend the Social Security Act Payment of the Self-'mplovrent Income Conditional upon B-137762. AugJust 8, 78;
Self-Employment Income Taxi. GGD-77- 1977. 3 pp. + enclosure (20 pp.). Committee on Taxation; RFoprt to Rep. Al Ullman, Cbairman, Joint by Elmer B. Staats, Comptroller General. Issue Area: Tax Administration (2700)'. Cona... |
| Date Aug. 4, 1977 |
Report No. FGMSD-77-9 |
Title
DOCUMENT RESUME
03103 - rA2173307] r rocedures Used by the Internal Revenue Service to Provide Taxpayers with efunds Not Initially Delivered by the Postal Servicel. FGMSD-77-9; B-137762. Agust 4, 1977. 6 pp. Report to Jerome urtz, Commissioner, Internal Revenue Service; by D. L. Scantlebury, Director, Financial and General Management Studies Div. Issue Area: Accounting and Financial Reporting (280... |
| Date July 12, 1977 |
Report No. GGD-77-56 |
Title
DOCUMENT RESUME 02801 - A1993060] rNeed to Amend the Internal Revenue C'de t Exten Iuocent Spouse Rule to Community Property Situa..iors]. GGD-77-56; B-137762. Jujy 12, 1977. 2 pp. + enclosure ({ pp.). Report to Rep. Al Ullman, Chairman, Joint Committee on Taxation; by Elmer B. Staats, Comptroller General. Issue Area: Tax Administration (2700). Contact: General Government Div. Budget Function: Gen... |
| Date July 11, 1977 |
Report No. GGD-77-44 |
Title
DOCUMENT RESUME
02800 - [A21532521 IRS' Security Program Requires Improvements to Protect Confidentiality of Income Tax Information. GGD-77-44; B-137762. 2 appendices (15 pp.). Jujy 11, 1977. 70 pp. Report to Chairman and Vice Chairman, Joint Committee on Taxation; by Elmer B. Staats, Comptroller General. Issue Area: Tax Administration (2700). Contact: General Government Div. Budget Function: Gene... |
| Date March 25, 1977 |
Report No. 089033 |
Title
UNITED STATES GFNERAL ACCOUNTING OFFICE
WASHINGTON, D C 20548
IN REPLY REFER TO8 COMMUNITY DRlELOPMENT AND ECONOMIC DIVISION & 1-b MAR 2 5 1977
Admiral Owen W Slier Commandant U S Coast Guard Department of Transportation Dear Admiral Slier ': G We have completed our examination at Coast Guard Headquarters, pay records for January 1 through June 30, Washington, D C , of military Our examlnatlon did... |
| Date Dec. 2, 1976 |
Report No. GGD-76-54 |
Title
QF THE LWITED STA TK5’ ~IllMll~ llllllllll lllllllllllillllll llllllll
LMi00264 Audit Of Individual Income eturms By The Internal Revenue Service
Department of the Treasury
Internal Revr:nLe Service cxdmlners oener,!tty used therr atlthorrty for aurlltlnu rC+x retur:lb bdlth dlscretwn, and taxpayers GAO ctucst!on ed generdlly reacted favor&,ly to IRS. HULZ’ever, the audit process co~*lcl Lw tm... |
| Date July 16, 1976 |
Report No. GGD-76-14 |
Title
REPORT TO THE JOINT COMMITTEE ON INTERNAL REVENUE TAXATION CONGRESS OF THE UNITED STATES
BY THE COMPTROLLER GENERAL OF THE UNITED STATES Use Of Jeopardy And Termination Assessments By The Internal Revenue Service
Department of the Treasury GAO recommends legislative changes to more fully protect the rights of taxpayers by permitting timely judicial appeal. GGD-76 14 c93303 JULY K1976 COMPTROLLER G... |
| Date Jan. 19, 1976 |
Report No. ID-76-38 |
Title
by at CLIlC3 0. ., RELEASED ._. .. _.,__ Departments of the Tr&tiry grid State -. .
l *. The salaries of the World Bank and International Development Association and the Inter-American and Asian Development Banks, when adjusted for their tax-free status, are similar and generally comparable to those of the United Nations Sacretarlat. They are higher than those of all member governments. While the ... |
| Date Dec. 15, 1975 |
Report No. 094650 |
Title
UNITED STATES GENERAL ACCOUNTING OFFICE Washington, D,C, 20548 FOR RELEASE ON DELIVERY Expected at 10:00 a.m. Monday, December 15, 1975 STATEMENT OF ROBERT F. KELLER, DEPUTY COMPTROLLER GENERAL BEFORE THE SUBCOMMITTEE ON COMMERCE, CONSUMER, AND MONETARYAFFAIRS COMMITTEE ON GDVERNMENTOPERATIONS HOUSE OF REPRESENTATIVES ON GAO REVIEWS OF TAXPAYER ASSISTANCE Mr. Chairman and Members of the Subcommitt... |
| Date Dec. 8, 1975 |
Report No. GGD-76-8 |
Title
No Apparent Need To Regulate Commercial Preparers Of Income Tax Ketwnz
Internal Revenue Service Department of the Treasury I he pressure for regulation of commercial preparers of income tax returns presumes that their returns are lcsr accurate than those prepared by profrqsionais. However, this presumption is not borne out by GAO’ study s of the situation. GGD-76-8 + DEC. e, 1975 COMPTROLLER GEN... |
| Date July 1, 1975 |
Report No. PSAD-75-99 |
Title
E-1833-2?/+
i The Honor-able Charles souse of Representatives DeaE Pk. tiilson: 3. . Gilson Your letter of r’ebt-ualy 27, 1975, reJJr?sted data on corporate tax pay,l:ents and peL-centages, plope~ ty pl-of its, and tne extent of SOV~I nxent-awned tui !d ings 3r? iT)q taxes, used by specific contt act01 s. Dur inq subsequent disccseions with yout. off ice, i: sup?lv dsta relating co the folwas sg... |
| Date April 26, 1972 |
Report No. 092381 |
Title
UNITED STATES GENERAL ACCOUNTING OFFICE
tc.°J WASEiNGTON REGIONAL OFFICE
FIFTH FLOOR a03 WEST BROAD STREET FA LL CHURCH, VIRGINIA 22046 APR 2 6 1972 Dear Mr. Galuardi:
The General Accounting Office has examined the accounts of accountable officers of Region 3, General Services Administration (GSA), through fiscal year 1970. We evaluated the procedures and internal controls relative to the receipt... |
| Date March 4, 1971 |
Report No. 092992 |
Title
|
