Date |
Report No. |
Title |
Date Feb. 21, 1989 |
Report No. GGD-89-31 |
Title
Unit&d GAO a St&s General Accounting &kce Report to the Commissioner of Internal Revenue February 1989 TM: ADMINISTRATION How Precise Are IRS Estimaks of Taxpayers Calling for Assistance? GAO/GGD-89-31 General Government Division B-227740 February 21, 1989 The Honorable Lawrence B. Gibbs Commissioner of Internal Revenue Department of the Treasury Dear Mr. Gibbs: We reviewed IRS’ approach for est... |
Date Feb. 14, 1989 |
Report No. GGD-89-34 |
Title
United States General Accounting Office GAO
February 1989 Report to the Joint Committee on Taxation, U.S. Congress TAX ADMINISTRATION Periodic Evaluation Needed If IRS Uses Levies to Collect Deferred Accounts GAO,‘ GGD-89-34 GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-23 1295 February 14, 1989 The Honorable Dan Rostenkowski Chairman, Joint Com... |
Date Feb. 2, 1989 |
Report No. GGD-89-30 |
Title
united states GAO
I General Accounting Of’fice Wa~hin@x.~n, D.C. 20648 General Government Division B-227740 February 2,1989 The HonorableJ. J. Pickle Chairman,Subcommittee Oversight on Committeeon Waysand Means Houseof Representatives The HonorableDougBarnard, Jr. Chairman,Subcommittee Commerce, on Consumer,and Monetary Affairs Committeeon GovernmentOperations Houseof Representatives At your re... |
Date Jan. 23, 1989 |
Report No. HRD-89-32 |
Title
I.. :_ . . ‘.. : ;_, . ‘; .‘: ._: ; ^ ..^ _. _ __ . . .._- : _. ..__. ::. .:. .._ .7 .._. - . ^.... , .‘..., L.‘Z .._.. -.-.., ., :^..-_ : Abou Our New Cover. .. I GAO United States General Accounting Office Washington, D.C. 20548 Human Resources Division B-232982 January 23,1989 The Honorable J.J. Pickle Chairman, Subcommittee on Oversight Committee on Ways and Means House of Representa... |
Date Jan. 18, 1989 |
Report No. T-GGD-89-2 |
Title
- For Release on Delivery Expected at 9:30 a.m. Wednesday January 18, Transition Critical Issues: Issues and Problems Facing the New Administration 1989 and Congress Statement of Charles A. Bowsher Comptroller General Before the Committee on Governmental United States Senate Affairs c_‘,*~-~-.~;, I ,j I”3 ,jqyp/ I GAO/T-GGD-89-2 We are pleased to appear the is before Congress the Committee to ... |
Date Jan. 18, 1989 |
Report No. T-GGD-89-2S |
Title
United States General Accounting Offke / ’ ’/ ’ ” ‘/ Testimony Hllul ulll# 1111
137804 For Release on Delivery Expected at 9:30 a.m. Wednesday January 18, Transition Issues: Overview-bf GAO's Tran&tion Series Reports 1989 mm Supplement Charles A. Comptroller to Statement Bowsher General of Before the Committee on Governmental United States Senate Affairs GAO/T-GGI)-89-2S AN OVERVIEWOF GA... |
Date Dec. 19, 1988 |
Report No. GGD-89-14 |
Title
United States General Accounting Office GAODecember 1988 Report to the Joint Committee on Taxation TAX POLICY Deducting Interest on Funds Borrowed to Purehase or Carry Tax-Exempt Bonds -,_. ., General Government Division B-223612 December 19, 1988 The Honorable Lloyd Bentsen Chairman, Joint Committee on Taxation The Honorable Dan Rostenkowski Vice Chairman, Joint Committee on Taxation Congress of ... |
Date Dec. 14, 1988 |
Report No. GGD-89-21 |
Title
GAO
December 1988 Report to Congressional Requesters TAX ADMINISTRATION IRS’ Combined Annual Wage Reporting Reconciliation Program ---- GAO/GGD-89-21 GAO United States General Accounting Office Washington, D.C. 20648 General Government Division B-217690 December 14, 1988 The Honorable Lloyd Bentsen Chairman, Joint Committee on Taxation The Honorable Dan Rostenkowski Vice-Chairman, Joint Committe... |
Date Nov. 1, 1988 |
Report No. OCG-89-26TR |
Title
Internal Revenue Service Issues GAO united states General Accounting Office Washington, D.C. 20648 Comptroller General of the United States B-158195 November 1988 The President of the Senate The Speaker of the House of Representatives The Commissioner-designate of Internal Revenue In this report we summarize several tax administration issues that need closer attention, If these issues are not addr... |
Date Nov. 1, 1988 |
Report No. OCG-89-3TR |
Title
’ 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 Nov. 1, 1988 |
Report No. OCG-89-17TR |
Title
4 Treasury Issues 6 -1-r BPq”(~la- - . GAO united General Accounting Office Washington, D.C. 20548 Comptroller General of the United States 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 outlining critical issues confronting Congress and the new Administration. As a leade... |
Date Oct. 11, 1988 |
Report No. HRD-89-1BR |
Title
United States General Accounting Office Briefing Report to Congressional Requesters October 1988 MONTANA INDIAN RESERVATIONS F’unding of Selected Services, Taxation of Real Property _I .--, ” 1 /’ ,. _ --. GAO/HRD89-1BR United States General Accounting OffIce Denver Regional Office Suite 300-D 2420 W. 26th Avenue Denver, CO 80211 B-232604 October 11, 1988 The Honorable United States John Mel... |
Date Sept. 27, 1988 |
Report No. T-GGD-88-54 |
Title
Unbd States General Accounting OBBce ) SC45 I t?xAO Testimony For Release on Delivery Expected at 10:00 a.m. EDT Tuesday September 27, 1988 Taxes Life Incurred Insurance by, and Business Trerds of, the Industry Statement Jennie General of E. Stathis, Gcvernment Associate Division Director Before the Subcommittee
Committee House of on Select Revenue on Ways and Means Representatives Measures 1j 1 ... |
Date Sept. 6, 1988 |
Report No. GGD-88-110 |
Title
United States General Accounting Office GAO ’
September 1988 Report to the Joint Committee on Taxation, Congress of the United States TAX ADMINISTRATION Accuracy of Taxpayer Identification Numbers on Information Returns Can Be Improved w3\m
GAO/GGD88-110 General Government Division B-230529 September 6,1988 The Honorable Lloyd Bentsen Chairman, Joint Committee on Taxation The Honorable Dan Roste... |
Date Sept. 1, 1988 |
Report No. GGD-88-117 |
Title
United’States General Accounting Office GAO
September 1988 Report to the Joint Committee on Taxation, U.S. Congress . TAX POLICY Evaluation of IRS’ Refund Offset Study GAO/GGD-SS-117 , 1 GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-230530 September 1, 1988 The Honorable Lloyd Bentsen Chairman, Joint Committee on Taxation The Honorable Dan Ros... |
Date Aug. 11, 1988 |
Report No. GGD-88-84 |
Title
United States General Accounting Office Report to the Honorable Charles B. Rangel, House of Representatives August 1988 TAX ADMINISTRATION Tax Law Compliance - of Churches and Tax- Exempt Religious Organizations RESI?IIO--Not to be released outside the 0enera.l Accounting office except on the basis of the specific appti by the OfIke of Congressional Relations. . General Government Division B-23051... |
Date July 22, 1988 |
Report No. GGD-88-102 |
Title
United States General kccounting Office GAO
July 1988 Report to the Honorable Doug Barnard, Jr., Chairman, Subcommittee on Commerce, Consumer, and Monetary Affairs, House Committee on Government Operations ADMINISTRATION. IRS’ Efforts to Establish a Business Information Ret& 2 Program -CTElLNot ta be r&ad oufdde the &nerd Accounting Office except on the basis aftb ape&c md bv the Offke of Congre... |
Date July 13, 1988 |
Report No. GGD-88-101 |
Title
Affairs, Committee on Government Operations, House of Representatives TAX ADMINISTRATION IRS’ Service Centers
Need to Jmprove : ;” . -_-, GAO/GGD-8SlOl General Government Division B-227220 July 13. 1988 The Honorable Doug Barnard, Jr. Chairman, Subcommittee on Commerce, Consumer, and Monetary Affairs Committee on Government Operations House of Representatives Dear Mr. Chairman: In response to ... |
Date June 17, 1988 |
Report No. GGD-88-98BR |
Title
United States General Accounting Office GAO
June 1988 Briefing Report to the Honorable Brian Donnelly, House of Representatives TAX POLICY -___~ Preliminary Analysis of the Research and Experimentation Tax Credit GAO/GGD-8%98BR GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-231239 June 17, 1988 The Honorable Br ian Donnel House of Representatives D... |
Date June 6, 1988 |
Report No. GGD-88-89 |
Title
II United States General Accounting Office GAO
June 1988 Report to Designated Congressional Committees TAX POLICY AND ADMINISTRATION 1987 Annual Report on GAO’s Tax-Related Work GAO/GGLMH-89 GAO United States General Accounting Office Washington, D.C. 20548 General Government Division 5137762 .Juncl 6, 1988 The IIonorable Dan Rostcnkowski Chairman, Committee on Ways and Means House of Representa... |
Date May 24, 1988 |
Report No. GGD-88-77 |
Title
United States General Accounting Office GAO
May 1988 Report to the Chairman, Subcommittee on Commerce, Consumer, and Monetary Affairs, Committee on Government Operations, House of Representatives TAX ADMINISTRATION IRS Could Reduce the Number of Unproductive Business Nonfiler Investigations SWY
GAO/GGD88-77 636 JM General Government Division B-229469 May 24, 1988 The Honorable Doug Barnard, Jr. Ch... |
Date April 13, 1988 |
Report No. T-GGD-88-30 |
Title
Testimony For Release on Delivery Expected at 10:00 a.m. EST Wednesday April 13, 1988 The IRS' 1988 Fiscal Tax Return and Year Filing 1989 Budget Season Statement of Johnny C. Finch, General Government Deputy Director Division Before the Subcommittee on Oversight Committee on Ways and Means House of Representatives GAO/T-GGD-88-30 1988 IRS' TAX RETURN FILING AND FISCAL YEAR 1988 SEASON BUDGET SUMM... |
Date April 11, 1988 |
Report No. GGD-88-54 |
Title
IJnited States Grnvt-al Accoullting Office GAO
April 1988 Report to the Chairman, Subcommittee on Commerce, ( ‘ rnsumer, and Monetary ( Affairs, Commit tee on Government Operations, H(:)use of Representatives - T&X ADMINISTRATION Opportunities Exist for Improving IRS’ Administration of Alien Taxpayer Programs RELEASED
RESTRICTED-.-Not to be I.C!Y~C:YI outsidr the &nem? Accounmg U’ iice excep... |
Date March 15, 1988 |
Report No. T-GGD-88-20 |
Title
Testimony iExpected at :lO:OO a.m. EST :For Release : on Delivery Taxation of Single Premium Life Insurance I Tuesday :March 15, 1988 Sta.tement of Associate Jennie S. Stathks, .General GovernmeAB Division
. Director Before the Subcommittee on Select Revenue Measures Committee on Ways and Means House of Representatives illllllll Ill Ill
135291 wt5d9 /1352~ 1
GAO/T-GGD-88-20 , TAXATION OF SINGLE PR... |
Date Feb. 23, 1988 |
Report No. T-GGD-88-13 |
Title
United States General Accounting Office Testimony For Release on Delivery Expected at 9:30 a.m. EST Tuesday February 23 1988 Status of the 1988 Tax Return Filing Season Statement of Jennie S. Stathis, General Government Associate Division Director Before the Subcommittee on Oversight Committee on Ways and Means House of Representatives c,*
GAO/T-GGD-88-13 :”=.,,;;; Mr. Chairman and Members of th... |
Date Dec. 22, 1987 |
Report No. GGD-88-12 |
Title
United States General Accounting Office GAO
December 1987TAX Report to Congressional Requesters ADMINISTRATION IRS Can Improve on the Success of Its Problem Resolution Program RELEASED
~Acco'tm-ici N E
to
. the Ge1id :-I GAO/GGD-88-12 1/ 6 >G AO United States General Accounting Office Waltton, D.C. 20548
General Government Division B-227220 December 22, 1987 The Honorable John Heinz United States ... |
Date Dec. 17, 1987 |
Report No. GGD-88-13 |
Title
United States General Accounting Office ‘ GAO
December 1987 A Report to Designated Congressional Committees TAX POLICY AND ADMINISTRATION 1986 Annual Report
on GAO’ Tax-Related s Work GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-137762 December 17. 1987 The Honorable Dan Rostenkowski Chairman, Committee on Ways and Means House of Representati... |
Date Dec. 3, 1987 |
Report No. GGD-88-17 |
Title
” United States General Accounting O ffice GAO
December 1987 Report to the Chairman, Subcommittee on Commerce, Consumer and Monetary Affairs, Committee on Government Operations , House of Representatives TAX ADMINISTRATIO N Ac c essibility , Timelines s , and Ac c urac y of IRS’ Telephone As s is tance Program RELEASED
RESTMvNot to be released outside the Bener&l Aooounting O ff&e except on th... |
Date Dec. 2, 1987 |
Report No. GGD-88-16 |
Title
United States General Accounting Office Report to the Chairman, Committee on the Budget, U.S. Senate December 1987 TAX ADMINISTRATION IRS’Implementation of the 1987 Revenue Initiative GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-227715 December 2. 1987 The Honorable Lawton Chiles Chairman, Committee on the Budget United States Senate Dear Mr. C... |
Date Oct. 16, 1987 |
Report No. GGD-88-9BR |
Title
United States General Accounting Office GAO
October 1987 Briefing Report to the Honorable Fortney H. (Pete) Stark, House of Representatives TAX POLICY Taxation of Single Premium Life Insmce GAO Lnited States General Accounting Offtce Washington. D.C. 20548 General Government Division B-229198 1 October 16, 1987 The Honorable Fortney H. (Pete) House of Representatives Dear Mr. Stark: Stark I that w... |
Date Sept. 23, 1987 |
Report No. GGD-87-109 |
Title
United States General Accounting Office GAO
September 1987 Report to the Chairman, Subcommittee on Oversight, Committee on Ways and Means, House of Representatives TAX ADMINISTRATION Replacement of Service Center Computers Provides Lessons for the Future RELEASED
RESTjICTFD ....---i. be -e.ide.asd oa;tside tihe General ot A(pCoU;Cln,) t ,fhicaffF (:.p::t;+,:*; 0a;it o pe cific t:hC s an'prova] by ... |
Date July 16, 1987 |
Report No. GGD-87-85 |
Title
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 June 3, 1987 |
Report No. GGD-87-77FS |
Title
GAO
June 1987 Fact Sheet for the Honorable . , John Melcher, U&ted States Se&e TAX POLICY SelectedTax Provisions Affecting the Hard Minerals Mining and Timber Industries GAO United States General Accounting Office Washington, D.C. 20.4411 General Governtnettt Divisiott B-226646 June 3,1987 The Honorable United States Dear Senator John Melcher Senate Melcher: you asked us to review how the proposed... |
Date April 8, 1987 |
Report No. T-GGD-87-12 |
Title
Testimony ’ * For Release on Delivery Expected at TO:00 a.m. EDT Wednesday April 8, 1987 IRS' the Efforts 1987 Tax to Help Taxpayers Filing Season During Statement of Jennie S. Stathis, General Government Associate Division Director Before the Subcommittee on Commerce, Consumer and Monetary Affairs Committee on Government Operations House of Representatives 132622 bAO/T-GGD-67-12 Mr. Chairman an... |
Date March 30, 1987 |
Report No. GGD-87-52BR |
Title
_ i I 1’ United States General Accounting Office 5 GAO
March 1987 Briefing Report to the Chairman and Vice Chairman, Joint Committee on Taxation, Congress of the United States
LMl32696 . , lllllllnill~lillulllli\l~lllnllll TAX ADMINISTRATION, Administration of the Bad Check Penalty RELEASED GAO . United States General Accounting Office Washington, D.C. 20548 General B-226437 Government Division ... |
Date March 19, 1987 |
Report No. HRD-87-42 |
Title
Unitd 8tates General Accaunting Qf’fke. / GA!!
Mmch 1987 Report to the Chairnan, Subcommittee0x1 Oversight, Comunrfttee on Ways and Meam, Houseof Rep:rese:ntat:ives ! PENSION PLANS Government Insurance Program Threatened by Its Growing Deficit 132801 ,
. l GAO United States General Accounting Offlce Washington, D.C. 20548 Human Resources Division B-222943 March 19, 1987 The Honorable J. J. Pickl... |
Date March 17, 1987 |
Report No. T-GGD-87-4 |
Title
United States General Accounting ORice GAO Testimony r For Release on Delivery Expected at EST 9:30 a.m. Tuesday March 17, 1987 The Merits Information of Establishing Returns Program a Business r Statement of Jennie S. Stathis, General Government Associate Division Director Before the Subcommittee on Commerce, Consumer and Monetary Affairs Committee on Government Operations House of Representative... |
Date Feb. 9, 1987 |
Report No. GGD-87-39BR |
Title
United States General Accounting Office -GAO
February 1987 Briefing Report to the Honorable Thad Cochran, U.S. Senate
LM132328 llllllllllllllllllllllllllllillll TAX ADMINISTRATION Collecting Federal Debts by Offsetting Tax Refunds RELEASED ‘ GAO United States General Accounting Offke Washington, D.C. 20548 General Government Division B-225940 February 9, 1987 The Honorable United States Dear Sen... |
Date Jan. 16, 1987 |
Report No. GGD-87-32FS |
Title
United States G&era&Accounting Office 1 GAO
January 1987 Fact Sheet for the Chairman, Subcommittee on Oversight, Committee on Ways and Means, House of Representatives llllllllllllllllllllllllllll
LM132185 I§ ON Information on Lobbying and Political Activities Exe Organi ations RESTRiC:TED ---PTot to bc releasocl outside the General ‘ : Accounting Office rxccp: on the basis of specific approval ... |
Date Jan. 5, 1987 |
Report No. GGD-87-27FS |
Title
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 Dec. 12, 1986 |
Report No. GGD-87-14 |
Title
. . . United States’ Geheral Accountfng Office Report to the Commissioner of Internal Revenue December 1986 TAX ADMINISTRATION IRS Can Improve Its Collection Procedures for Taxpayers Living Overseas GAO/GGD-87-14 GAO United States General Accounting
Washington, D.C. Office
20648 General
B-223909 Government Division December 12,1986 The Honorable Lawrence B. Gibbs Commissioner of Internal Revenue... |
Date Oct. 14, 1986 |
Report No. GGD-87-2 |
Title
United States General Accounting Office _______--- __~ ..--.. -. Report to the Joint Committee on Taxation Congress of the United States
--. ._--- .._ October 1986 __~ IRS AUDIT COVERAGE Selection Procedures Same for ForeignOwned and Other U.S. Corporations GAO,‘GGD-87-2 - .I GAO United
General States
Accounting Office Washington, D.C. 20548 October 14, 1986 The Honorable Bob Packwood Chairman, ... |
Date Sept. 12, 1986 |
Report No. GGD-86-140BR |
Title
r 4 United S ta te s G e n e r a l A c c o u n tin g O ffice GAO
S e p te m b e r 1986 B rie fin g R e p o rt to th e J o in t C o m m itte e o n T a x a tio n , C o n g ress o f th e U n ite d IIllillllllllllllIIIIIllIlllII~
LM13105; TAX A D M INISTRATION I R S B a cklo g o f T a x R e tu rns W ith T a x S h e lte r Issu e s A w a itin g S e ttle m e n t GAO United States General Accounting Offic... |
Date Aug. 20, 1986 |
Report No. GGD-86-91 |
Title
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
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 Aug. 1, 1986 |
Report No. GGD-86-112FS |
Title
_- I I United States General Accounting Office lllllllllllllrnilll~lllllll
LMl30733 GAO
! i Fact Sheet for the Chairman, Subcommittee on Publie Lands, Committee on Interior and Insular Affairs, House of Representatives August 1986 t TAX POLICY AND ADMINISTRATION Historic Preservation Tax Incentives RELEASED GAO United States General Accounting Office Washington, D.C. 20548 General Government Divis... |
Date July 30, 1986 |
Report No. GGD-86-75 |
Title
United States Generai Accounting Office GAO
July 1986 Report to the Acting Commissioner of Internal Revenue TAX ADMINISTMTION Administrative Changes Could Lead to Earlier Resolution of Tax Disputes Q3bw3
GAO/GGD-86-75 GAO United States General Accounting Office Washington, D-C. 20848 General
B-222168 Government Division July 30, 1986 The Honorable James I. Owens Acting Commissioner of Internal Rev... |
Date July 24, 1986 |
Report No. 130519 |
Title
Unitea States General Accountihg D-C. Office Washington, FOR RELEASE ON DELIVERY EXPECTED AT 1O:OO A.M. THURSDAY, JULY 24,
1986 STATEMENT OF RICHARD L. FOGEL, DIRECTOR HUMAN RESOURCES DIVISION BEFORE THE SUBCOMMITTEE ON INTERGOVERNMENTAL RELATIONS SENATE COMMITTEE ON GOVERNMENTAL AFFAIRS ON TARGETING FISCAL ASSISTANCE TO REDUCE FISCAL DISPARITIES
, ‘ IIIll Ill
Ii/ I
130519 Mr. Chairman--and ,, M... |
Date June 6, 1986 |
Report No. GGD-86-81 |
Title
._-- United States-General Accounting Office . GAO
June 1986 Report to Congressional Committees TAX POLICY AND ADMINISTRATION 1985Annual Report on GAO'sTax-Related
Work . * - United States General Accounting Office Washington, D.C. 20548 General
B137762 Government Division June 6, 1986 The Honorable Dan Rostenkowski Chairman, Committee on Ways and Means House of Representatives The Honorable Bob P... |
Date June 5, 1986 |
Report No. GGD-86-49 |
Title
* 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... |