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GAO Reports by subject "Tax administration"

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Date Report No. Title
Date Oct. 16, 1980 Report No. GGD-81-20 Title

Tax Policy and Administration: New Formula Needed To Calculate Interest Rate on Unpaid Taxes

, V*: I BY THE COMPTROLLER GENERAL I Report To The Congress OF THE UNITEDSTATES New Formula Needed To Calculate Interest Rate On Unpaid Taxes Deficiencies in the formula used to calculate interest assessments on delinquent taxes deprived the Government of about $286 million in fiscal year 1979. At present, the formula is adjusted every 2 years based on changes in the prime interest rate. As a resu...
Date Sept. 10, 1980 Report No. EMD-80-86 Title

Energy: The Foreign Tax Credit and U.S. Energy Policy

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 Sept. 5, 1980 Report No. GGD-80-98 Title

Tax Policy and Administration: The Internal Revenue Service Needs To Reconsider Its Examination Strategy for Certain Partnership Returns

’ , UNITED STATES GENERAL ACCOIJNTIN~;OFFICE WASHINGTON, D-C. 20548 y/3 Y GENERAL GOVERNMENT DIVISION SEPTEMBER 5, 1980 B-199981 The Honorable Jerome Kurt2 Commissioner of Internal Revenue Department of the Treasury Dear M r. Kurtz: Subject: The Internal Revenue Service Needs to tReconsider Its Examination Strategy for Certain Partnership Returns (GGD-80-98) By letters dated December 21, 1978, a...
Date July 16, 1980 Report No. GGD-80-89 Title

Tax Policy and Administration: The IRS Can Make the Estimated Tax Forms and Instructions Easier To Understand and Use

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 July 7, 1980 Report No. EMD-80-89 Title

Three Mile Island: The Financial Fallout

. . *e 11301a REPORT BY THE Comptroller General OF THE UNITEDSTATES The nuclear accident at Three Mile Island raised serious questions about the financial ability of the electric utility company owners to clean up and repair the damaged reactor facilities while continuing to provide reliable electric service to customers. Financial insolvency of the companies is not imminent and power supplies are...
Date June 20, 1980 Report No. 112606 Title

Tax Policy and Administration: Proposed Legislative Changes To Disclosure and Administrative Summons Provisions of Internal Revenue Code

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 June 17, 1980 Report No. GGD-80-76 Title

Tax Policy and Administration: Disclosure and Summons Provisions of 1976 Tax Reform Act--An Analysis of Proposed Legislative Changes

. REPORT B’ THE Y’ Comptroller General OF THE UNITED STATES Disclosure And Summons Provisions Of 1976 Tax Reform Act--An Analysis Of Proposed Legislative Changes Legislative changes are needed in the 1976 Tax Reform Act, which currently hampers the Government’ s ability to detect and prosecute criminals. The act’ disclosure and summons s provisions afford taxpayers increased privacy with r...
Date Feb. 27, 1980 Report No. PAD-80-41 Title

Tax Policy and Administration: Recent Developments in the Withholding Tax System

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 Oct. 3, 1979 Report No. GGD-80-3 Title

Tax Policy and Administration: The Government of Guam's Administration of Its Income Tax Program

- 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 Sept. 18, 1979 Report No. GGD-79-74 Title

Tax Policy and Administration: How Taxpayer Satisfaction With IRS' Handling of Problem Inquiries Could Be Increased

REPORTi3k’ THE Comptroller General OF THE UNITEDSTATES ’ How Taxpayer Satisfaction With IRS’ Handling Of Problem Inquiries Could Be Increased At the request of the Joint Committee on Taxation, GAO assessed taxpayers’ satisfaction with the way the internal Revenue Service (IRS) handles their problem inquiries--those requiring the taxpayer to contact IRS more than once for a solution. GAO al...
Date July 11, 1979 Report No. GGD-79-69 Title

Tax Policy and Administration: Who's Not Filing Income Tax Returns? IRS Needs Better Ways To Find Them and Collect Their Taxes

BY THECOMPTROLLERGENERAL Report To The Congress OF THEUNITEDSTATES Who’ Not Filing Income Tax Returns? s IRS Needs Better Ways To Find Them 6 And Collect Their Taxes I& cpq GAO estimates that about 5 million people owing some $2 billion in income taxes did not file returns in 1972~-the most current year for which reasonably complete data was available. This “delinquency gap” poses tax admini...
Date June 19, 1979 Report No. 109677 Title

Housing: GAO's Current Work on the Department of Housing and Urban Development's Troubled Projects Strategy

UNITED STATES GENERAL ACCOUNTING OFFICE WASEINGTON, D.C. 20548 i c EDT : CT ;- Expected at 1O:OO a.m., Tuesday, June 19, 1979 STATEMENT OF BALTAS E. BIRKLE, DEPUTY DIRECTOR COMMUNITY AND ECONOMIC DEVELOPMENT DIVISION BEFORE THE SUBCOMMITTEE ON MANPOWERAND HOUSING COMMITTEE ON GOVERNMENT OPERATIONS EOUSE OF REPRESENTATIVES /.@6/3-37 ON rr_GAO'S CURRENT WORK ON THE DEPARTMENT OF HOUSING AND URBAN DE...
Date April 19, 1979 Report No. FPCD-79-19 Title

The Tax Status of Federal Resale Activities: Issues and Alternatives

STUD’ BY THE STAFF THE U’S, OF r. General Accounting Office The Tax Status Of Federal Resale Activities: Issues And Alternatives There are thousands of resale activities in the Federal Government. The largest, Department of Defense commissaries, exchanges, clubs, and liquor stores, are widespread and big business. Because they are considered Federal instrumentalities, they are exempt from most...
Date April 16, 1979 Report No. GGD-79-34 Title

Financial Management: Revenue Sharing Payments to Pitman Township, Illinois

I. c. i ‘xUNITE~ STATES GENERALACCOUNTINGOFFICE WASHINGTON, D.C. 20648 GENERAL GOVERNMENT DIVISION B-146285 GG9-19 RELEASED APRIL 16,lwg q f?‘fr The Honorable Paul Findley House of Representatives Dear Mr. Findley: In your letter of October 31, 1978, you advised us of several problems you had in dealing with the Office of Revenue Sharing (ORS) , Department of the Treasury. Most of the problems...
Date March 27, 1979 Report No. 108909 Title

Tax Policy and Administration: Tax Expenditures and Results of Study on Investment Tax Credit

U.S. GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 Statement Program of Harry S. Havens Director Analysis Division Before Subcommittee on Oversight of the Committee on Ways and Means U.S. House of Representatives the ,-t:/ b "3/ 108909 For Release on Delivery Expected at 11:00 a.m. March 27, 1979 Mr. Chairman Thank and Members you for tax the of the Subcommittee: to present results I have inter...
Date Aug. 21, 1978 Report No. FGMSD-78-50 Title

Import Duties and Taxes: Improved Collection, Accounting, and Cash Management Needed

\ . 3 Sobsectior. (3) mall not he construed to incAllde RFI> article, k-hcther crated or mcratrSd, which does not, because of its un~~sual nature or value, require the and equiplncrnt us~aA1:; c~ploycd in specialized handling moving hous~hoid goods.” . . .
Date Aug. 10, 1978 Report No. GGD-78-101 Title

Financial Management: Will Federal Assistance to California Be Affected by Proposition 13?

Date Aug. 10, 1978 Report No. GGD-78-99 Title

Financial Management: Will Federal Assistance to California Be Affected by Proposition 13?, with Colorado Funding Data

11111111111111111 LM106855 . .._.. - . -_ __----. _---.- -111 __u___u__y --mnsupplant - reqw~res that grantees use FedeKat I -ot to supplant, fwnds to supplement nonfederal fl;nda that wcwld otke~wtse be made available for the Lunded proe~rtirrr nn the absence of Federal. funds. Unf tke Erxed level requrrements, nonsupplant provrdstons take into account the Kea~ons for the grantee s KfSiLlCtiOf’...
Date April 5, 1978 Report No. HRD-78-1 Title

Unemployment Insurance: Need To Reduce Unequal Treatment of Claimants and Improve Benefit Payment Controls and Tax Collections

Date March 22, 1978 Report No. 105399 Title

Business, Industry, and Consumers: Adequacy of the Internal Revenue Service's Telephone Assistance to Taxpayers

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 March 22, 1978 Report No. GGD-78-46 Title

Tax Policy and Administration: Privacy Implications of IRS' Proposed Tax Administration System

DOCUMENT RESUME 05396 [B0905837] R Uw4 56 b Privacy Isplica;4ons of IRS' Proposed Tax Administration System. 15 GGD-78-46; B-137762. March 22, :978. Released March 27, 1978. PP. Report to Sen. Abraham hibicoff, Chairman, Senate Committee on Governmental Affairs; by Robert F. Keller, Acting Comptroller General. Issue area: Tar Administration (2700); Automatic Data Processing: Social Impacts of Comp...
Date Jan. 1, 1978 Report No. 090958 Title

Tax Policy and Administration: Assessing the Effect of Increased Taxation on Americans Employed Abroad--An Interesting Challenge

Date Dec. 2, 1977 Report No. PAD-78-5 Title

Tax Policy and Administration: Inequities in the Federal Withholding Tax System

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 Aug. 8, 1977 Report No. GGD-77-78 Title

Tax Policy and Administration: Need to Amend the Social Security Act to Make the Crediting of Self-Employment Income Conditional upon Payment of the Self-Employment Income Tax

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

Financial Management: Procedures Used by the Internal Revenue Service To Provide Taxpayers With Refunds Not Initially Delivered by the Postal Service

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

Tax Policy and Administration: Need to Amend the Internal Revenue Code to Extend Innocent Spouse Rule to Community Property Situations

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 May 3, 1977 Report No. GGD-77-49 Title

Tax Policy and Administration: Assessment of 100-Percent Penalties against Responsible Corporate Officials for Willful Nonpayment of Taxes Withheld from Employees' Wages and Certain Excise Taxes

DCCURENT IESUME 01924 - [A12-223e] [Assessment of 100% Penalties against Responsible Corporate officials for Willful Nonpayment of Taxes itabeld from Employees' Wages and Certain Excise Texes]. GGD-77-49; B-137762. May 3, 1977. 7 pp. Report to Rep. A UOllman, Chairman, Joint Committee on Taxation; by Elmer B. Staats, Ccaptrcller General. Issue Area- 'ta Administration: Controls to Insure Audit Qua...
Date April 20, 1977 Report No. GGD-77-48 Title

Tax Policy and Administration: Failure of Tax-Exempt Organizations to File Employment Tax Returns

/- _’ .. RELEASED . .I. ‘.‘.., L .. --.,: . ____ -_ ‘. - .---r.--b--------- - --c--__1_- - ~_p--_-p .-__. - .___ ---~_ - 4-
Date March 28, 1977 Report No. GGD-76-108 Title

Extending the Tax Assessment Period: Why, How Often, and What Improvements Can Be Made

DOCUMENT RESUHF 00293 - L 1051903) Extending the Tax Assessment Period: Why, How Often, and What Improvemontsq Can He Made. GGD-76-108, 0-137762. March 28, 1977. 35 pp. + ajpendices (it pp.). Report to Rep. Al Ullman, Chairman, Joint Committee on Taxation; Sen. Russell B. Long, Vice Chairman; by Elmer B. Staats, Comptrcller Genere'. Issue Area: Tax Administration (2700). Contact: General Governmen...
Date Feb. 1, 1977 Report No. GGD-76-102 Title

Tax Policy and Administration: Action Being Taken to Prevent Refundable Payments of Social Security and Federal Unemployment Taxes by Charitable Organizations

DOCUMENT RESUME 00279 - [A0751137] Action Being Taken to Prevent Refundable Payments of Social Security and Federal Unemployment Taxes by Charitable organizations. GGD-76-102; B-137762. February 1, 1977. 28 pp. Report to Sen. Russell B. Long, Chairman, Jcint Committee on Internal Revenue Taxation; Rep. Al Ullman, Vice Chairman; by Elmer B. Staats, Comptroller General. Issue Area: Tax Administratio...
Date Dec. 14, 1976 Report No. 100316 Title

Tax Policy and Administration: How the Internal Revenue Service Selects and Audits Individual Income Tax Returns

, * -FOR RELEASE ON DELIVERY Expected at iO:CO a.m. EST Tuesday, December 14, 1976 STATEMENTOF DIVISION VICTCR L. LONE, DIRECTOR, GEFlERALGOVERNKENT BEFORE THE SUBCOMMITTEEOX OVERSIGHT HOUSE COM.W-TEE ON WAYS AND MEA% ON HOWTHE INTERNAL REVEM? SERVICE SELECTS AND AUDITS IF!DIVIDUAL IIKOYE TAX RETURNS Mr. Chairman and f+emhers of the Subcommittee: deals with the reviews we made of how IRS selects O...
Date Nov. 5, 1976 Report No. GGD-76-55 Title

Tax Policy and Administration: How the Internal Revenue Service Selects Individual Income Tax Returns for Audit

REPORT TO THE JOINT COMMITTEE ON INTERNAL REVENUE TAXATI0N CONGRESS OF THE TJNITED STATES’ BY THE CO,‘MPTROLLER GENERAL OF THE UNITED STATES l-ioy The Internal Revenue Serbice Selects Individual Income Tax Returns For Audit Ckpartment of the Treasury fr0cPc$reS for selecting irbdiv+a! income tax returns for audit gene{ally pro?ect i!$. .taxpayers against aSuse. : 7. -.- fx=lminer> can so×...
Date Aug. 13, 1976 Report No. 089550 Title

Tax Policy and Administration: Review of District of Columbia's Property Tax Administration

'assistance to Lhe Commission in its review of this 0~ any of the other District tax prograrw, please feel free to cdl on L:S. Copies of this E-eport i;, '- vlr3ing sent to the Mayor, City Council, Office of E~idget and $:anage ? !' .":;sterns, D.C. Auditor, Office of Municipab Audit and Inspection 9 and 5'...q*,*l': .:-bent : of Finance and Revenue. takes We would appreciate b; '15 inforGed of a...
Date May 17, 1976 Report No. 089599 Title

Tax Policy and Administration: Review of the Department of Finance and Revenue's Administration of Self-Assessed Taxes

UNITED STATES GENERAL ACCCNJNTINGOFFICE . WASHINGTON, D.C. 20548 I GENERAL GOVERNMENT DIVISION MAY17 1976 \ Mr. Kenneth Back, Director Department of Finance and Revenue District of Columbia Government Dear Mr. Back: We have completed our review of the Department of Finance and Revenue's (DFR) administration of self-assessed taxes'. The review resulted in reports to the and the Mayor and District C...
Date Jan. 1, 1976 Report No. 090917 Title

Tax Policy and Administration: Tax Expenditures--What Are They?

Date Nov. 19, 1975 Report No. GGD-75-103 Title

Tax Policy and Administration: Case for Providing Pay-As-You-Go Privileges to Military Personnel for State Income Taxes

Providing withholding privileges to military personnel would make it easier for them to meet their State income tax obligations. States would benefit from increased revenues and reduced administrative costs. The pay-asyou-go privilege is already accorded to other Federal employees. GGD-75- 103 NOV. 19,1975 COMPTROLLER GENERAL WASHINGTON, OF THE UNITED D.C. 20548 STATES B-125036 To the President of...
Date June 10, 1975 Report No. GGD-75-69 Title

Tax Policy and Administration: Telephone Assistance to Taxpayers Can Be Improved

REPORT TO THE JOINT COMMITTEE ON INTERNAL REVENUE TAXATION Telephone Assistance To Taxpayers Can Be Improved internal Revenue Service Department of the Treasury ' ( BY THE COMPTROLLER GENERAL OF THE UNITED STATES COMF’ TROLLER GENERAL WASWINa‘ TON. OF THE UNITED D.C. 2OU4 STATES Z-137762 To the Chairman and Vice Chairman Joint Committee on Internal Revenue Taxation Congress of the United State...
Date April 16, 1975 Report No. GGD-75-56 Title

Government Operations: Resource Management Can Be Improved by Greater Use of Productivity Techniques

I I:I, I AND COUNCIL OF DISTRICT OF COLUMBIA Resource Management Can Be Improved By Greater Use Of Productivity Techniques District of Columbia BY THE COMPTROLLER GENERAL OF THE UNITED STATES GGD-75-56 COMPTROLLER GENERAL WASHINGTON. OF THE UNITED D.C. 20!!48 STATES B-163762 c To the President of the Senate and the Speaker of the House of Representatives ./ and the Mayor and Council !! of the Dist...
Date Jan. 6, 1972 Report No. B-133267 Title

Tax Policy and Administration: Progress To Strengthen U.S. Government Foreign Tax Relief on Defense Expenditures Overseas

. REPORT TO THE CONGRESS 7 J; 4I.l5-7g I A 3v IllllllllIll11 llll Ill11 lllli IIll Ill lllllllllllnll LM096711 Progress To Strengthen U.S. Government Foreign Tax Relief On Defense Expenditures Overseas Department Depart-ment of Defense of State 8.133267 BY THE COMPTROLLER GENERAL OF THE UNITED STATES D jO?67// 1. ;,1972 COMPTROLLER GENERAL WASHINGTON. OF D.C. THE UNITED STATES 20548 B-133267 To th...