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GAO Reports by subject "Tax law"

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Date Report No. Title
Date April 14, 1982 Report No. PAD-82-33 Title

Government Operations: Modified Coinsurance and Its Use by Some Life Insurance Companies To Reduce Taxes

UNITEDSTATESGENERALACCOUNTM OmcE WASHINGTON, D.C. 20543 PROGRAM DIVISION ANALYSIS B-206899 APRIL 14,1982 The Honorable Dan Rostenkowski Chairman, Joint Committee on Taxation Congress of the United States Dear Mr. Chairman: Modified Insurance Coinsurance Companies and Its Use by Some Life to Reduce Taxes (PAD-82-33) Subject: asked us to analyze On December 23, 1981, your committee the characteristi...
Date March 22, 1982 Report No. 117850 Title

Tax Policy and Administration: Senate Bill 2198, Taxpayer Compliance Improvement Act of 1982

UNITED STATES GENERAL ACCOUNTING OFFICE 20548 - WASHINGTON, D.C. FOR RELEjhSE ON DELIVERY EXPECTED AT LO:00 &$.[*I. EST MONDAY, MARCH 22, 1982 STATEMENT OF WILLIAM J. ANDERSON, DIRECTOR, , GENERAL GOVERNMENTDIVISION BEFORE THE SUBCOMMITTEE ON OVERSIGHT OF THE INTERNAL REVENUE SERVICE OF THE SENATE COMMITTEE ON FINANCE ON ( S~~NATE BILL 2198, TAXPAYER COMPLIANCE IMPkOVEMENT ACT OF 1982 1 I 117850 M...
Date March 18, 1982 Report No. 117880 Title

Tax Policy and Administration: Modified Coinsurance

U. S. GENERAL ACCOUNTING OFFICE WASHINGTON, D. C. 20548 FOR RELEASE ON DELIVERY Expected at 9:30 EST Thursday, March 18, 1982 STATEMENT OF MORTON A. MYERS DIRECTOR, PROGRAMANALYSIS DIVISION BEFORE THE SENATE COMMITTEE ON FINANCE ON MODIFIED COINSURANCE Mr. Chairman We are and Members of pleased of of work the Committee: today to discuss work our ongoing work at to be here in the of , the area modi...
Date March 17, 1982 Report No. 117810 Title

Tax Policy and Administration: The Adequacy of IRS' Resources

UNITED STATES GENE% KCUUNTING WASHINGTON, D.C. 20548 OPFICti FOR RELEASE ON DELIVERY EXPECTED AT 1O:OO A.M. EST NEDNESDAY, MARCh 17, 1982 STATEMENT OF WILLIAM J. ANDERSON, DIRECTOR GENERAL GOVERNMENTDIVISION BEFORE THE SUBCOMMITTEE ON COMMERCE, CONSUMER AND MONETARY AFFAIRS OF THE HOUSE COMMITTEE ON GOVERNMENTOPERATIONS ON THE ADEQUACY OF IRS' RESOURCES Mr. Chairman We are and Members of pleased t...
Date Jan. 27, 1982 Report No. 117342 Title

Economic Development: The Federal Role in Fostering Private Sector Productivity

U. S. GENERAL ACCOUNTING OFFICE WASHINGTON, D. C. 20548 FOR RELEASE ON DELIVERY EXPECTED AT 1O:OO A.M. EST WEDNESDAY, JANUARY 27, 1982 STATEMENT OF BRIAN L. USILANER ASSOCIATE DIRECTOR ACCOUNTING A?D FINANCIAL MANAGEMENT DIVISION NATIONAL PRODUCTIVITY GROUP BEFORE THE SUBCOMMITTEE ON ECONOMIC STABILIZATION COMMITTEE ON BANKING, FINANCE, AND URBAN AFFAIRS HOUSE OF REPRESENTATIVES ON "THE FEDERAL RO...
Date Dec. 14, 1981 Report No. 117066 Title

Tax Policy and Administration: Consideration of Whether the Existing Tax Disclosure Statute Strikes a Proper Balance Between Privacy Rights and Law Enforcement Information Needs

UNITED STATES GENERALACCOUNTINGOFFICE WASHINGTON,D.C. FOR RELEASE ON DELIVERY EXPECTEDAT 10 A.M. EST MONDAY, DECEMBER 14, 1981 STATEMENTOF WILLIAM J. ANDERSON, DIRECTOR GENERALGOVERNMENT DIVISION BEFORE THE SUBCOMMITTEE OVERSIGHT ON HOUSECOMMITTEEON WAYS AND MEANS ON WHETHER THE EXISTING TAX DISCLOSURE STATUTE STRIKES A PROPERBALANCE BETWEEN PRIVACY RIGHTS AND LAW ENFORCEMENT INFORMATION NEEDS ' M...
Date Nov. 9, 1981 Report No. 116839 Title

Tax Policy and Administration: Effects of the 1976 Tax Reform Act Disclosure Provisions on Law Enforcement Activities

I. L UNITED STATES GENERALACCOUNTING OFFICE WASHINGTON,D.C. .FOR RELEASE ON DELIVERY EXPECTEDAT 2:00 P.M. EST MONDAY, NOVEMBER 1981 9, STATEMENT OF WILLIAM J. ANDERSON,DIRECTOR GENERALGOVERNMENT DIVISION BEFORETHE ON SUBCOMMITTEE OVERSIGHTOF THE INTERNAL REVENUESERVICE SENATE COMMITTEEON FINANCE ON THE EFFECTS OF THE 1976 TAX REFORM ACTI-Saij'fSCLOSUREPROVISIONS ON LAW ENFORCEMENT ACTIVITIES Mr. C...
Date Sept. 30, 1981 Report No. PAD-81-68 Title

Agriculture and Food: Special Estate Tax Provisions for Farmers Should Be Simplified To Achieve Fair Distribution of Benefits

REPORTBY THE OF THE UNITEDSTATES I -I c,7 .
Date Sept. 17, 1981 Report No. PAD-81-1 Title

Tax Policy and Administration: Billions of Dollars Are Involved in Taxation of the Life Insurance Industry--Some Corrections in the Law Are Needed

. * I ’ --116qo2 BY THECOMPTROLLERGENERAL Report To The Congress OF THEUNITEDSTATES Billions Of Dollars Are Involved In Taxation Of The Life Insurance Industry -- Some Corrections In The Law Are Needed The income of U.S. life insurance companies is taxed under a special subchapter of the Internal Revenue Code that was enacted in 1959 and tailored to the life insurance industry as it then existed...
Date Sept. 17, 1981 Report No. PAD-81-1A Title

Government Operations: Billions of Dollars Are Involved in Taxation of the Life Insurance Industry--Some Corrections in the Law Are Needed

Report.ToThe c”x>nsress OF THEUNITEDSTATES Billions Of Dollars Are Invoked In Taxation Of The Life Insurance Industry - Some Corrections In The Law Are Need The income of U.S. life insq~&g!Mm is taxed under a special.,A&mptk ol the I+ ternal Revenue Code that was enact& in I@69 and tailomd to the life insurance inmit then existed: in the last m y@am mechanges occurred in thb in-, rm&oA its struc...
Date July 10, 1981 Report No. PAD-81-82 Title

Budget and Spending: Proposed Changes to the Payment in Lieu of Taxes Program Can Save Millions

Report To The Honorable Jim -Weaver United States House Of Representatives OF THEUNITEDSTATES Proposed Changes To The Payment In Lieu Of Taxes Program Can Save Millions GAO analyzed four proposed changes to the Payment In Lieu of Taxes Program to determine the impact both Government-wide and on certain States. Although actual budget impact could not be quantified, the estimated savings, depending ...
Date July 8, 1981 Report No. GGD-81-83 Title

Tax Policy and Administration: Illegal Tax Protesters Threaten System

t ./ REPORTBY THE Comptroller General OF THE UNITEDSTATES Illegal Tax Protesters Threaten Tax System The number of illegal tax protesters--persons who, according to IRS, advocate and/or use schemes to evade paying taxes--has increased significantly in recent years. Since they represent a threat to our Nation’ voluntary tax s system, IRS has taken some important counter measures, including the es...
Date June 8, 1981 Report No. EMD-81-13 Title

Natural Resources: Assessing the Impact of Federal and State Taxes on the Domestic Minerals Industry

I m 1B\/’ THE COMPTROLLER GENERAL OF THE UNITEDSTATES I i 541/6 / Report To The Congress Assessing The Impact Of Federal And State Taxes On The Domestic Minerals Industry Federal and State tax codes contain significant special considerations for the minerals industry. In light of current concerns over budgetary resources and the continued availability of domestic mineral supplies, it is importan...
Date May 6, 1981 Report No. GGD-81-74 Title

Government Operations: IRS Collection Activities in the Area of Organized Crime

UNITED STATESGENERALACCOUNT~NG OFFICE WASHINGTON, D.C. 20548 GENERAL GOVERNMBM DIVISION B-198049 The Honorable United States Dear Senator Subject: Sam Nunn Senate Nunn: . r IRS Collection Organized ctivities in (GGD-81-74) the Area of This is in response to your April 29, 1980, request for information concerning the Internal Revenue Service's (IRS) efforts to collect monies owed IRS by organized c...
Date April 29, 1981 Report No. GGD-81-25 Title

Tax Policy and Administration: Streamlining Legal Review of Criminal Tax Cases Would Strengthen Enforcement of Federal Tax Laws

BY THE COMPTROLLER GENERAL .l?y2?6 Report To The Joint Committee On Taxation Congress Of The United States OF THE UNITED STATES Streamlining Legal Review Of Criminal Tax Cases Would Strengthen Enforcement Of Federal Tax Laws I RS expends extensive resources investigating many criminal tax cases which do not lead to prosecutive recommendations or convictions. While this is understandable and unavoi...
Date April 24, 1981 Report No. 115031 Title

International Affairs: U.S. Taxation of American Citizens Employed Abroad

UWI[TL~D STATES GENEWU ACCOUNTING OFFICE MASHINGTON, D.C. 20548 For release on delivery expected at 9:30 a.m. Friday, April 24, 1981 STATEMENTOF FRANK C. CONAHAN DIRECTOR, INTERNATIONAL DIVISION U.S. GENERALACCOUNTING OFFICE BEFORE THE SUBCOMMITTEE TAXATION AND DEBT MANAGEMENT ON SENATE FINANCE COMMITTEE ON F .S. TAXATION OF AWZRICAN CITIZENS EMPLOYED ABROAD J Mr. Chairman and members of the Subco...
Date April 13, 1981 Report No. 114967 Title

Tax Policy and Administration: Federal Government Efforts To Administer the Crude Oil Windfall Profit Tax Act of 1980

UNZTE@I STATES GENERU ACCOUNTING OFFICE WASBZNGTON, P.C. 20548 I. FOR RELEASE ON DELIVERY EXPECTED AT 1O:OO A.i4. EST MONDAY, APRIL 13, 1981 STATEMENT OF WTLLIAH Y. ANDERSON, DIRECTOR GEWERALGOVERNMENTDIVISION BEFORE THE SUBCOMMITTEE ON COHMERCE, CONSUMER, AND MONETARYAFFAIRS BOUSE COMNITTEE ON GOVERNMENT OPERATIONS OM FEDERAL GOVERNMENTEFFORTS TO ADMINISTER THE tCRUDE OIL WINDFALL PROFIT TAX ACT ...
Date March 17, 1981 Report No. 114748 Title

Tax Policy and Administration: [Issues Affecting State Taxation of Multijurisdictional Corporate Income]

177 56 Speech by William J. Anderson Director, General Government Division before the Tax Executives Institute 31st Annual Mid-Year Conference March 17, 1981 D OF I SSUES AFFECTING STATE TAXATION !ULTIJURISDICTIONAL CORPORATE INCOME] I appreciate this Good afternoon, ladies and gentlemen. opportunity to appear before you today and tell you a little about what GAO has been up to in an area of much ...
Date Feb. 27, 1981 Report No. ID-81-29 Title

Tax Policy and Administration: American Employment Abroad Discouraged by U.S. Income Tax Laws

F SW, w4g BY THECOMPTROLLERGENERAL’ Report ToThe Congress OF THEUNITEDSTATES American Employment Abroad Discouraged By U.S.Income Tax Laws To adequately promote and service US. roducts and operations in forei n countries, e .S. companies em lay a large Borce of U.S. citizens abroad. cpA0 surveyed a roup of major U.S. companies which report d that US. tax rovisions established by the Foreign Earn...
Date Jan. 21, 1981 Report No. EMD-81-18 Title

Natural Resources: New Means of Analysis Required for Policy Decisions Affecting Private Forestry Sector

BY THECOMPTROLLERGENERAL Report ToThe Congress OF THEUNITEDSTATES New Means Of Analysis Required For Policy Decisions Affecting Private Forestry Sector Demand for U.S. timber is expected to increase dramatically over the next several decades. Even greater increases, proportionately, are forecast for timber prices, imposing a great strain on the U.S. economy. The timber capital gains tax provision ...
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 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 May 8, 1980 Report No. GGD-80-61 Title

Tax Policy and Administration: Legislative Change Needed To Eliminate the Requirement for a Declaration of Estimated Tax

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 Dec. 5, 1979 Report No. GGD-80-10 Title

The Personal Casualty and Theft Loss Tax Deduction: Analysis and Proposals for Change

OF THE UNITEDSTATES The Personal Casualty And Theft Loss Tax Deduction: Analysis And Proposals For Change The personal casualty and theft loss deduction provided by section 165kl (31 of the internal Revenue Code and sections 7 .I657 and 1 .165-8 of the Treasury Regulations cannot be administered in an even-handed manner. Both taxpayers and tax administrators have difficulty applying the regulation...
Date Nov. 6, 1979 Report No. GGD-80-9 Title

Tax Policy and Administration: Improved Planning for Developing and Selecting IRS Criminal Tax Cases Can Strengthen Enforcement of Federal Tax Laws

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

Tax Expenditures: A Primer

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. 11, 1979 Report No. 110555 Title

Tax Policy and Administration: Efforts of IRS' Criminal Investigation Division To Detect and Deter Underreporters

UNITED STATES GENERAL ACCOUNTING OFFICE 20548 WASHINGTON, D.C. FOR RELEASE ON DELIVERY Expected at 10 a.m. EDT Thursday, October 11, 1979 STATEMENT OF RICHARD L, FOGEL, ASSOCIATE DIRECTOR GENERAL GOVERNMENT DIVISION BEFORE THE SUBCOMMITTEE ON OVERSIGHT 1-j S&. 04102 \ . HOUSE COMMITTEE ON WAYS AND MEANS ON THEc EFFORTS OF IRS' CRIMINAL TO DETECT '&4&J& INVESTIGATION DIVISION AND DETER UNDERREPORTE...
Date Sept. 6, 1979 Report No. 110310 Title

Tax Policy and Administration: Subterranean Economy

United States Generai 'AcGiunting Washington, D.C. 20548 Office FOR RELEASEON DELIVERY Expected at 10 a.m. EDT September 6, 1979 STATEMENTOF RICHARD L. FOGEL, ASSOCIATE DIRECTOR, GENERALGOVERNMENT DIVISION, BEFORETHE SUBCOMMITTEE COMMERCE, ON CONSUMER MONETARY AND AFFAIRS HOUSECOMMITTEEON GOVERNMENT OPERATIONS ON THE SUBTERRANEAN ECONOMY 7 Mr. Chairman and Members of the Subcommittee: Our testimon...
Date July 17, 1979 Report No. 109909 Title

Business, Industry, and Consumers: Compliance Problems of Independent Contractors

UNITEDSTATES GEER.U ACCOUNXNG OFFICE I-b%SHINGToN, D.C. 20548 FORRELEASE DELIVERY ON Expected at 9:30 a.m., EDT Tuesday, July 17, 1979 RICHARD FOGEL,ASSOCIATE L. DIRECTOR, GENERAL m DIVISKIN G d' IiT BEFORE THE Hllllllll 109909 We are pleased to be here to assist the rules contractors the Subcommittee in its deliberations over the need to clarify employees or independent The focus of our testimony...
Date April 24, 1979 Report No. 109173 Title

Tax Policy and Administration: Internal Revenue Service's Efforts Directed at Multiple False Filers

..I mr73 United States General Accounting Office Washington, D.C. 20548 w2 FOR RELEASEON DELIVERY Expected at 1O:OO a.m. EST April 24, 1979 STATEMENT OF RICHARDL. FOGEL, ASSOCIATEDIRECTOR, GENERALGOVERNMENT DIVISION BEFORETHE SUBCOMMITTEE COMMERCE, ON CONSUMER AND MONETARY AFFAIRS HOUSECOMMITTEE GOVERNMENT ON OPERATIONS ON d Mr. THE GERNAL REVENUE SERVICE'S EFFORTS 1 DIRECTEDAT MULTIPLE FALSE FILE...
Date March 13, 1979 Report No. EMD-79-26 Title

Energy: A Review of the Department of Energy's Energy Tax Policy Analysis

s I d$+f$+4= BY THECOMPTROLLER‘GENERAL Report ToThe Congress OF THEUNITEDSTATES A Review Of The Department Of Energy’s Energy Tax Policy Analysis This report addresses the four basic questions: of tax energy to the --Does DOE analyze the energy effects proposals which impact heavily on industries? --Does DOE use this analysis to contribute administration’s policies? --Does DOE make the analy...
Date March 12, 1979 Report No. GGD-78-110 Title

Tax Policy and Administration: Disclosure and Summons Provisions of 1976 Tax Reform Act--Privacy Gains With Unknown Law Enforcement Effects

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

Tax Policy and Administration: Changes Needed in the Tax Laws Governing the Exclusion for Scholarships and Fellowships and the Deduction of Job-Related Educational Expenses

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 Aug. 15, 1978 Report No. GGD-78-70 Title

Tax Policy and Administration: Additional IRS Actions Needed To Make Sure That Individuals Pay the Correct Social Security Tax

4d5d DOCUMENT RISUBE 06819 - CB2287368] (Restricted) i_ d 2a - s - 7? X Additional IRS Actions Needed To Hake Sure That Indivi-:als Pay the Correct Social Security Tax. GGD-78-70; B-137762. August 15, 1978. 33 pp. + 3 appendices (18 pp.). Report to Sen. Taxation; Rep. Russell B. Long, Chairman, Joint Ccasittee on Al Ullman, Vice Chairman, Jcint Committee on Taxation; by Elmer B. Staats, Comptrclle...
Date July 5, 1978 Report No. GGD-78-74 Title

Tax Policy and Administration: Further Simplification of Income Tax Forms and Instructions Is Needed and Possible

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 Dec. 20, 1977 Report No. PAD-78-15 Title

Financial Management: Changing Patterns of Federal Aid to State and Local Governments, 1969-75

DOCOUMENT RESUME 04609 - [B3574844] State and Local Governments, Changing Patterns of Federal Aid t 1969-75. PAD-78-15; B-1462F5. Decesber 20, 1977. 43 pp. + 3 appendices (21 pp.). Report to the Congress; by lmer B. Staats, Comptroller General. evenue Sharing Issue Area: Intergovernmental Reiations and (400). Contact: Program Aalysis Div. Budget Function: Revenue Sharing and General Purpose Fiscal...
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 July 11, 1977 Report No. GGD-77-44 Title

Tax Policy and Administration: IRS' Security Program Requires Improvements To Protect Confidentiality of Income Tax Information

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 Feb. 9, 1977 Report No. GGD-77-26 Title

Tax Policy and Administration: Simplification of Tax Form 1040A

DOCUMENT RESUME 00280 - (A07512791 $Simplication of Tax Form 1040A]. GGD-77-26; B-137762. February 9, 1977. 9 pp. + enclosure (1 tp.). Report to Rep. Al Ullman, Chairman, Joint Committee on Taxation; by Elmer B. Staats, Comptroller General. Issue Area: Tax Administration: simplifying and Communicatirg Tax Law Requirements to Taxpayers (2704); Federal Records Management (1400);lax Policy (1500). Co...
Date Aug. 27, 1976 Report No. EMD-76-7 Title

Tax Policy and Administration: Amount of Tax Paid by Electric Utilities From the Data Supplied to the Federal Power Commission

COMPTROLLER GENERAL OF THE UNITED STATES WASHINGTON. D.C. 20548 B 28 AUG Ar£Cst' is The Honorable Lee Metcalf, Chairman Subcommittee on Reports, Accounting, and Management Committee on Government Operations United States Senate Dear Mr. Chairman: t v Sc", o'i9a 27 1976 Your October 3, 1975, letter asked us to determine the amount of Federal income taxes paid by class A and B electric utilities, u...
Date July 16, 1976 Report No. GGD-76-14 Title

Tax Policy and Administration: Use of Jeopardy and Termination Assessments by the Internal Revenue Service

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 June 7, 1976 Report No. 089588 Title

Government Operations: Prosecution of Tax Law Violations in the District of Columbia

( *D UN~TEDSYATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 GENERAL GOVERNMENT DIVISIOeN f i- Mr. John Corporation District Dear Mr. R. Risher, Counsel of Columbia Risher: Jr. Government " During our review of the administration of taxes in the District of Columbia, which are self-assessed by the taxpayer, we examined the available information on the District's prosecution of tax delinquent...
Date April 16, 1976 Report No. GGD-76-33 Title

Tax Policy and Administration: Audit of Fiduciary Income Tax Returns by the Internal Revenue Service

, * 3.36-7-z-_“”.,“W,,d ,% ” : REPORT TO THE JOI& COMtii+TEE ON INTERNAL REVENUai!? TAXATION CONGRESS OF THE UNITED STATES BY THE COMPTROLLER GENERAL OF THE UNITED STATES ; Audit Of Fiduciary Income Tax Returns By The Internal Revenue Service Department of the Treasury An analysis of what the Internal Revenue Service has done and is doing to provide more effective audit coverage of income ...
Date April 1, 1976 Report No. GGD-76-49 Title

Tax Policy and Administration: Internal Revenue Service Assistance to Taxpayers in Filing Federal Income Tax Returns

I = 6 REPORT TO THE JOINT COMMITTEE ON INTERNAL REVENUE TAXATION CONGRESS OF TIIE UNITEDSQ,$ES L AC~~~~~iNG OWE BY THE COMPTROLLERGt!~NERAL /pR 6 1g76 OF THE UNITED STATES / Internal Revenue Service Assistance To Taxpayers In Filing Federal Income Tax Returns Department of the Treasury The Internal Revenue Service makes a reasonable effort to help taxpayers by answering quwtions, clarifying the la...
Date Jan. 1, 1976 Report No. 090917 Title

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

Date Oct. 20, 1975 Report No. GGD-76-1 Title

Tax Policy and Administration: Proposed Changes in Estate Taxation

. . , 0949$y G’ GP-76-1 m 4 : REPORT TO THE JOINT COMMITTEE ON INTERNAL REVENUE TAXATION i?ONGiZESS OF THE UNITED STATES BY THE COMPTROLLER GENERAL OF THE UNITED STATES ’ f z Proposed Changes In Estate Taxation Internal Revenue of the Service Treasury Department GAO is recommending changes in the Internal Revenue Code to preclude --unintended tax benefits or burdens resulting from gifts determ...
Date Sept. 11, 1975 Report No. 094627 Title

Government Operations: Comments on H.R. 8948

jl t UNITED STATES GENERAL ACCOUNTING OFFICE Washington, D.C. 20548 For Release on Delivery Expected at 9:30 a.m. EDT September 11, 1975 * STATEMENT OF ROBERT F. KELLER, DEPUTY COMPTROLLERGENERAL OF THE UNITED STATES, Before 3 / the SUBCOMMITTEEON COMMERCE,CONSUMER AND MONETARYAFFAIRS , II * ,,,., COMMITTEE ON GOVERNMENT OPERATIONS HOUSE OF REPRESENTATIVES on H.R. 8948, 94th Congress Mr. Chairman ...
Date May 22, 1975 Report No. 094620 Title

Tax Policy and Administration: Problems in Obtaining Access to the IRS Records for Purpose of Conducting Independent Reviews of IRS' Operations

UNITED STATES GENERALACCOUNTING OFFICE Washingtan,D.C. 20548 For Release on Delivery Expected at 10 a.m. EDT Thursday, May 22, 1975 STATEMENTOF ROBERTF. KELLER, DEPUTY COMPTROLLER GENERALOF THE UNITED STATES, Before the SUBCOMMITTEE COMMERCE, ON CONSUMER MONETARY AND AFFAIRS 14lOf COMMITTEEON GOVERNMENT OPERATIONS HOUSEOF REPRESENTATIVES Mr. Chairman and Members of the Subcommittee: We appreciate ...