| Date |
Report No. |
Title |
| Date Sept. 15, 2005 |
Report No. GAO-05-747 |
Title
United States Government Accountability Office GAO
September 2005 Report to the Committee on Finance, U.S. Senate TAX ADMINISTRATION Systematic Information Sharing Would Help IRS Determine the Deductibility of Civil Settlement Payments GAO-05-747 a September 2005 TAX ADMINISTRATION Highlights
Highlights of GAO-05-747, a report to the Committee on Finance, U.S. Senate Accountability Integrity Relia... |
| Date Sept. 1, 2005 |
Report No. GAO-05-1009SP |
Title
Contents Preface Introduction Section 1 Revenue— Taxes Exist to Fund Government
The Current Tax System Historical Trends in Tax Revenue Historical Trends in Federal Spending Borrowing versus Taxing as a Source of Resources Long-term Fiscal Challenge Revenue Effects of Federal Tax Policy Changes General Options Suggested for Fundamental Tax Reform Key Questions 1 4 7 7 13 14 15 17 19 21 22 24 26... |
| Date Aug. 26, 2005 |
Report No. GAO-05-878 |
Title
United States Government Accountability Office GAO
August 2005 Report to Congressional Requesters TAX POLICY Summary of Estimates of the Costs of the Federal Tax System GAO-05-878 a August 2005 TAX POLICY Highlights
Highlights of GAO-05-878, a report to House Majority Leader Thomas DeLay, and the Honorable John Linder, House of Representatives Accountability Integrity Reliability Summary of Estima... |
| Date July 29, 2005 |
Report No. GAO-05-684 |
Title
United States Government Accountability Office GAO
July 2005 Report to the Committee on Finance, U.S. Senate STUDENT AID AND POSTSECONDARY TAX PREFERENCES Limited Research Exists on Effectiveness of Tools to Assist Students and Families through Title IV Student Aid and Tax Preferences
This report was amended on November 17, 2005 to remove estimated median income data for households with Section 52... |
| Date July 26, 2005 |
Report No. GAO-05-697R |
Title
United States Government Accountability Office Washington, DC 20548 July 26, 2005 Congressional Requesters Subject: Financial Management: State and Federal Governments Are Not Taking Action to Collect Unpaid Debt through Reciprocal Agreements The Debt Collection Improvement Act of 1996 (DCIA) allows the federal government to collect state debts from federal payments to contractors. However, before... |
| Date June 16, 2005 |
Report No. GAO-05-683T |
Title
United States Government Accountability Office GAO
For Release on Delivery Expected at 9:30 a.m. EDT Thursday, June 16, 2005 Testimony
Before the Permanent Subcommittee on Investigations, Committee on Homeland Security and Governmental Affairs, U.S. Senate FINANCIAL MANAGEMENT Thousands of Civilian Agency Contractors Abuse the Federal Tax System with Little Consequence
Statement of Gregory D. Kutz... |
| Date June 16, 2005 |
Report No. GAO-05-637 |
Title
United States Government Accountability Office GAO
June 2005 Report to Congressional Requesters FINANCIAL MANAGEMENT Thousands of Civilian Agency Contractors Abuse the Federal Tax System with Little Consequence GAO-05-637 a June 2005 FINANCIAL MANAGEMENT Highlights
Highlights of GAO-05-637, a report to congressional requesters Accountability Integrity Reliability Thousands of Civilian Agency Contr... |
| Date May 26, 2005 |
Report No. GAO-05-743T |
Title
United States Government Accountability Office GAO
For Release on Delivery Expected at 10:00 a.m. EDT Thursday, May 26, 2005 Testimony Before the Committee on Ways and Means, House of Representatives NONPROFIT, FOR-PROFIT, AND GOVERNMENT HOSPITALS Uncompensated Care and Other Community Benefits
Statement of David M. Walker Comptroller General of the United States GAO-05-743T May 26, 2005 Highlight... |
| Date May 2, 2005 |
Report No. GAO-05-193SP |
Title
UNITED STATES GOVERNMENT ACCOUNTABILITY OFFICE Social Security REFORM Answers to Key Questions GAO-05-193SP May 2005 CONTENTS
PREFACE
I. BASICALLY, HOW DOES SOCIAL SECURITY WORK NOW?
1. How did Social Security get started? 2. What are Social Security’s goals? 3. How well has Social Security worked? Figure 1: Poverty Rates for Elderly Have Declined Faster than for Other Groups 4. What are the sou... |
| Date April 20, 2005 |
Report No. GAO-05-561T |
Title
United States Government Accountability Office GAO
For Release on Delivery Expected at 10:30 a.m. EST Wednesday April 20, 2005 Testimony
Before the House Committee on Ways and Means TAX-EXEMPT SECTOR Governance, Transparency, and Oversight Are Critical for Maintaining Public Trust
Statement of David M. Walker Comptroller General of the United States GAO-05-561T A April 20, 2005 TAX-EXEMPT SECTOR H... |
| Date Feb. 1, 2005 |
Report No. GAO-05-325SP |
Title
UNITED STATES GOVERNMENT ACCOUNTABILITY OFFICE 21 Century Challenges
st Reexamining the Base of the Federal Government GAO-05-325SP FEBRUARY 2005 Contents Preface Section 1: Section 2: Introduction Twelve Reexamination Areas
National Defense Education and Employment Financial Regulation and Housing Health Care Homeland Security International Affairs Natural Resources, Energy, and the Environment R... |
| Date Feb. 1, 2005 |
Report No. GAO-05-171 |
Title
United States Government Accountability Office GAO
February 2005 Report to the Ranking Minority Member, Permanent Subcommittee on Investigations, Committee on Homeland Security and Governmental Affairs, U.S. Senate TAX SHELTERS Services Provided by External Auditors GAO-05-171 a February 2005 TAX SHELTERS Highlights
Highlights of GAO-05-171, a report to the Ranking Minority Member, Permanent Subco... |
| Date Jan. 10, 2005 |
Report No. GAO-05-26R |
Title
11111 United States Government Accountability Office Washington, DC 20548 January 10, 2005 The Honorable Mark W. Everson Commissioner of Internal Revenue Subject: Opportunities to Improve Timeliness of IRS Lien Releases Dear Mr. Everson: Among the Internal Revenue Service’s (IRS) many tools to collect outstanding taxes is its ability to use the property of a taxpayer as security for an outstandi... |
| Date Nov. 5, 2004 |
Report No. GAO-05-27R |
Title
United States Government Accountability Office Washington, DC 20548 November 5, 2004 The Honorable Gordon S. Heddell Inspector General Department of Labor Subject: Applying Agreed-Upon Procedures: Federal Unemployment Taxes Dear Mr. Heddell: We have performed the procedures contained in the enclosure to this report, which we agreed to perform and with which you concurred, solely to assist your off... |
| Date Sept. 13, 2004 |
Report No. GAO-04-994 |
Title
United States Government Accountability Office GAO
September 2004 Report to Congressional Requesters TAX POLICY Historical Tax Treatment of INTELSAT and Current Tax Rules for Satellite Corporations GAO-04-994 a September 2004 TAX POLICY Highlights
Highlights of GAO-04-994, a report to congressional requesters Accountability Integrity Reliability Historical Tax Treatment of INTELSAT and Current Tax... |
| Date June 30, 2004 |
Report No. GAO-04-856 |
Title
United States General Accounting Office GAO
June 2004 Report to the Chairman, Committee on Governmental Affairs, U.S. Senate INTERNATIONAL TAXATION Tax Haven Companies Were More Likely to Have a Tax Cost Advantage in Federal Contracting GAO-04-856 a June 2004 INTERNATIONAL TAXATION Tax Haven Companies Were More Likely to Have a Tax Cost Advantage in Federal Contracting Highlights of GAO-04-856, a ... |
| Date May 24, 2004 |
Report No. GAO-04-492 |
Title
United States General Accounting Office GAO
May 2004 Report to Congressional Committees TAX DEBT COLLECTION IRS Is Addressing Critical Success Factors for Contracting Out but Will Need to Study the Best Use of Resources GAO-04-492 a May 2004 TAX DEBT COLLECTION IRS Is Addressing Critical Success Factors for Contracting Out but Will Need to Study the Best Use of Resources Highlights of GAO-04-492, ... |
| Date May 13, 2004 |
Report No. GAO-04-303 |
Title
United States General Accounting Office GAO
May 2004 Report to Congressional Requesters BUSINESS-OWNED LIFE INSURANCE More Data Could Be Useful in Making Tax Policy Decisions GAO-04-303 a May 2004 BUSINESS-OWNED LIFE INSURANCE More Data Could Be Useful in Making Tax Policy Decisions Highlights of GAO-04-303, a report to congressional requesters Business-owned life insurance is permanent insurance ... |
| Date March 12, 2004 |
Report No. GAO-04-406R |
Title
United States General Accounting Office Washington, DC 20548 March 12, 2004 The Honorable John McCain Chairman The Honorable Ernest Hollings Ranking Member Committee on Commerce, Science, and Transportation United States Senate The Honorable Trent Lott Chairman The Honorable John D. Rockefeller, IV Ranking Member Subcommittee on Aviation Committee on Commerce, Science, and Transportation United St... |
| Date Feb. 27, 2004 |
Report No. GAO-04-358 |
Title
United States General Accounting Office GAO
February 2004 Report to Congressional Requesters TAX ADMINISTRATION Comparison of the Reported Tax Liabilities of Foreignand U.S.-Controlled Corporations, 1996-2000 GAO-04-358 a February 2004 TAX ADMINISTRATION Comparison of the Reported Tax Liabilities of Foreign- and U.S.-Controlled Corporations, 1996-2000 Highlights of GAO-04-358, a report to congress... |
| Date Feb. 17, 2004 |
Report No. GAO-04-372 |
Title
United States General Accounting Office GAO
February 2004 Report to the Committee on Finance, U.S. Senate TAX ADMINISTRATION IRS Issued Advance Child Tax Credit Payments on Time but Should Study Lessons Learned GAO-04-372 a February 2004 TAX ADMINISTRATION IRS Issued Advance Child Tax Credit Payments on Time but Should Study Lessons Learned Highlights of GAO-04-372, a report to the Chairman and Ra... |
| Date Feb. 2, 2004 |
Report No. GAO-04-293 |
Title
United States General Accounting Office GAO
February 2004 Report to Congressional Requesters INTERNATIONAL TAXATION Information on Federal Contractors With Offshore Subsidiaries GAO-04-293 a Contents Letter
Results in Brief Background Over Half of the 100 Largest Publicly Traded Federal Contractors Report Having a Subsidiary in a Tax Haven Country, Including Some that Report Having a Foreign Sales... |
| Date Jan. 23, 2004 |
Report No. GAO-04-304 |
Title
United States General Accounting Office GAO
January 2004 Report to Congressional Requesters TAX ADMINISTRATION Information on Expenses Claimed by Small Business Sole Proprietorships GAO-04-304 a January 2004 TAX ADMINISTRATION
Highlights of GAO-04-304, a report to congressional requesters Information on Expenses Claimed by Small Business Sole Proprietorships Meeting the requirements of tax rules c... |
| Date Nov. 6, 2003 |
Report No. GAO-04-79R |
Title
United States General Accounting Office Washington, DC 20548 November 6, 2003 The Honorable Mark W. Everson Commissioner of Internal Revenue Subject: IRS’s Use of Information on Taxpayers Claiming Many Allowances or Exemption From Federal Income Tax Withholding Dear Mr. Everson: In September 2003, we responded to a request from Representative Elton Gallegly to provide information on the number o... |
| Date Oct. 31, 2003 |
Report No. GAO-04-70 |
Title
United States General Accounting Office GAO
October 2003 Report to the Committee on Finance, U.S. Senate TAX ADMINISTRATION Most Taxpayers Believe They Benefit from Paid Tax Preparers, but Oversight for IRS Is a Challenge GAO-04-70 a October 2003 TAX ADMINISTRATION Most Taxpayers Believe They Benefit from Paid Preparers, but Oversight Is a Challenge for IRS Highlights of GAO-04-70, a report to the... |
| Date Sept. 30, 2003 |
Report No. GAO-03-1102 |
Title
United States General Accounting Office GAO
September 2003 Report to Congressional Requesters TAX ADMINISTRATION Information Is Not Available to Determine Whether $5 Billion in Liberty Zone Tax Benefits Will Be Realized GAO-03-1102 September 2003 TAX ADMINISTRATION Information Is Not Available to Determine Whether $5 Billion in Liberty Zone Tax Benefits Will Be Realized Highlights of GAO-03-1102, ... |
| Date Sept. 30, 2003 |
Report No. GAO-03-794 |
Title
United States General Accounting Office GAO
September 2003 Report to Congressional Requesters EARNED INCOME CREDIT Qualifying Child Certification Test Appears Justified, but Evaluation Plan Is Incomplete GAO-03-794 a September 2003 EARNED INCOME CREDIT Qualifying Child Certification Test Appears Justified, but Evaluation Plan Is Incomplete Highlights of GAO-03-794, a report to congressional reques... |
| Date Sept. 15, 2003 |
Report No. GAO-03-913R |
Title
United States General Accounting Office Washington, DC 20548 September 15, 2003 The Honorable Elton Gallegly House of Representatives Subject: Reliability of Information on Taxpayers Claiming Many Withholding Allowances or Exemption from Federal Income Tax Withholding Dear Mr. Gallegly: When taxpayers claim more withholding allowances than they are entitled to or improperly claim exemption from wi... |
| Date June 16, 2003 |
Report No. GAO-03-614 |
Title
United States General Accounting Office GAO
June 2003 Report to the Committee on Finance, U.S. Senate TAX ADMINISTRATION IRS Is Implementing the National Research Program as Planned GAO-03-614 June 2003 TAX ADMINISTRATION
Highlights of GAO-03-614, a report to the Committee on Finance, U.S. Senate IRS Is Implementing the National Research Program as Planned The Internal Revenue Service (IRS) needs ... |
| Date March 6, 2003 |
Report No. GAO-03-356 |
Title
United States General Accounting Office GAO
March 2003 Report to Congressional Requesters TAX ADMINISTRATION Federal Payment Levy Program Measures, Performance, and Equity Can Be Improved GAO-03-356 March 2003 TAX ADMINISTRATION Federal Payment Levy Program Measures, Performance, and Equity Can Be Improved Highlights of GAO-03-356, a report to the Committee on Ways and Means and Subcommittee on Ov... |
| Date Jan. 23, 2003 |
Report No. GAO-03-362R |
Title
United States General Accounting Office Washington, DC 20548 January 23, 2003 The Honorable Gordon S. Heddell Inspector General Department of Labor Subject: Applying Agreed-Upon Procedures: Federal Unemployment Taxes Dear Mr. Heddell: We have performed the procedures contained in the enclosure to this report, which we agreed to perform and with which you concurred, solely to assist your office in ... |
| Date Jan. 3, 2003 |
Report No. GAO-03-318R |
Title
United States General Accounting Office Washington, DC 20548 January 3, 2003 The Honorable Bob Wenzel Acting Commissioner of Internal Revenue Internal Revenue Service Subject: Minimizing Inappropriate Levies in IRS’s Federal Payment Levy Program Dear Mr. Wenzel: Each year, thousands of taxpayers who owe delinquent federal taxes receive billions of dollars in federal payments. To help the Interna... |
| Date June 27, 2002 |
Report No. GAO-02-769 |
Title
United States General Accounting Office GAO
June 2002 Report to the Chairman and Ranking Minority Member, Committee on Finance, U.S. Senate TAX ADMINISTRATION New Compliance Research Effort Is on Track, but Important Work Remains GAO-02-769 Contents Letter
Results in Brief Background Scope and Methodology NRP’s Design and Major Components NRP Is on Track To Meet Objectives, but Critical Cadre De... |
| Date April 11, 2002 |
Report No. GAO-02-638R |
Title
United States General Accounting Office Washington, DC 20548 April 11, 2002 The Honorable Dick Armey Majority Leader House of Representatives Subject: Income Ranges of Taxpayers Who May Have Overpaid Federal Taxes by Not Itemizing Dear Mr. Armey: As was discussed with your staff, this letter provides some information on the income ranges of taxpayers who may have overpaid federal taxes by not item... |
| Date March 29, 2002 |
Report No. GAO-02-509 |
Title
United States General Accounting Office GAO
March 2002 Report to the Honorable Dick Armey, Majority Leader, House of Representatives TAX DEDUCTIONS Further Estimates of Taxpayers Who May Have Overpaid Federal Taxes by Not Itemizing GAO-02-509 United States General Accounting Office Washington, DC 20548 March 29, 2002 The Honorable Dick Armey Majority Leader House of Representatives Dear Mr. Armey:... |
| Date Jan. 18, 2002 |
Report No. GAO-02-230 |
Title
United States General Accounting Office GAO January 2002 Report to the Chairman and Ranking Minority Member, Subcommittee on Readiness and Management Support, Committee on Armed Services, U.S. Senate BEST PRACTICES Taking a Strategic Approach Could Improve DOD’s Acquisition of Services GAO-02-230 Contents Letter
Results in Brief Leading Companies Applied a Strategic Approach to Acquiring Service... |
| Date Sept. 1, 2001 |
Report No. A02377 |
Title
Federal Accounting Standards Advisory Board ELIMINATION OF CERTAIN DISCLOSURES RELATED TO TAX REVENUE TRANSACTIONS BY THE INTERNAL REVENUE SERVICE, CUSTOMS, AND OTHERS Amending SFFAS 7 for Revenue and Other Financing Accounting Sources Statement of Federal Financial Accounting Standards No. 20 September 2001 THE FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD ‘. ‘. The Federal Accounting Standards... |
| Date June 14, 2001 |
Report No. GAO-01-195 |
Title
United States General Accounting Office GAO
June 2001 Report to Congressional Requesters INTERNAL REVENUE SERVICE Unpaid Taxes of Federal Workers and Annuitants GAO-01-195 Contents Letter Appendix I Appendix II Scope and Methodology Details on Sample Cases of Federal Workers and Annuitants with Outstanding Taxes Comments From the Internal Revenue Service GAO Contacts and Staff Acknowledgments 1 32... |
| Date April 12, 2001 |
Report No. GAO-01-529 |
Title
United States General Accounting Office GAO
April 2001 Report to the Honorable Dick Armey, Majority Leader, House of Representatives TAX DEDUCTIONS Estimates of Taxpayers Who May Have Overpaid Federal Taxes by Not Itemizing GAO-01-529 United States General Accounting Office Washington, DC 20548 April 12, 2001 The Honorable Dick Armey Majority Leader House of Representatives Dear Mr. Armey: When co... |
| Date March 8, 2001 |
Report No. GAO-01-500T |
Title
United States General Accounting Office GAO
For Release on Delivery Expected at 10:00 a.m. EST on Thursday March 8, 2001 Testimony
Before the Committee on Finance, United States Senate ALTERNATIVE MINIMUM TAX Overview of Its Rationale and Impact on Individual Taxpayers
Statement of James R. White Director, Tax Issues GAO-01-500T Chairman Grassley, Ranking Member Baucus and Members of the Committee... |
| Date Feb. 26, 2001 |
Report No. GAO-01-382R |
Title
United States General Accounting Office Washington, DC 20548 February 26, 2001 The Honorable Gordon S. Heddell Inspector General Department of Labor Subject: Applying Agreed-Upon Procedures: Federal Unemployment Taxes Dear Mr. Heddell: We have performed the procedures contained in the enclosure to this letter, which we agreed to perform and with which you concurred, solely to assist your office in... |
| Date Nov. 1, 2000 |
Report No. 164305 |
Title
Federal Accounting Standards Advisory Board ELIMINATION OF DISCLOSURES RELATED TO TAX REVENUE TRANSACTIONS THE INTERNAL REVENUE SERVICE, CUSTOMS, AND OTHERS Amending SFFAS 7 for Revenue and Other Financing BY Accounting Sources Statement of Federal Financial Accounting Exposure Draft Standards Written comments are requested by February 16,200l November 2000 THE FEDERAL ACCOUNTING STANDARDS ADVISOR... |
| Date May 9, 2000 |
Report No. T-GGD/AIMD-00-167 |
Title
United States General Accounting Office GAO
For Release on Delivery Expected at 10:00 a.m. Tuesday, May 9, 2000 Testimony
Before the Subcommittee on Government Management, Infomation, and Technology Committee on Government Reform House of Representatives DEBT COLLECTION Barring Delinquent Taxpayers From Receiving Federal Contracts and Loan Assistance
Statement of Cornelia M. Ashby Associate Direct... |
| Date April 7, 2000 |
Report No. GGD-00-65 |
Title
United States General Accounting Office GAO
April 2000 Report to Congressional Requesters TAX ADMINISTRATION IRS’ Levy of Federal Payments Could Generate Millions of Dollars GAO/GGD-00-65 United States General Accounting Office Washington, D.C. 20548 B-282360 April 7, 2000 The Honorable Bill Archer Chairman, Committee on Ways and Means House of Representatives The Honorable Amo Houghton Chairman... |
| Date March 28, 2000 |
Report No. GGD-00-54 |
Title
United States General Accounting Office GAO
March 2000 Report to Congressional Requesters TAX ADMINISTRATION Tracking Taxpayer Information About IRS Notices Could Reduce Burden GAO/GGD-00-54 United States General Accounting Office Washington, D.C. 20548 General Government Division B-284256 March 28, 2000 The Honorable Bill Archer Chairman, Committee on Ways and Means House of Representatives The H... |
| Date Feb. 17, 2000 |
Report No. GGD-00-60R |
Title
EGA0
Accountability * htegrity
l Reliability United States General Accounting Washington, D.C. 20548 Office General Government Division B-284524 February 17,200O The Honorable Daniel P. Moynihan Ranking Minority Member Committee on Finance United States Senate Subject: Internal Revenue Service: Premuinn Substitute for Returns for Individuals Dear Senator Moynihan: On November 22,1999, we briefed y... |
| Date Aug. 24, 1999 |
Report No. GGD-99-133 |
Title
United States General Accounting Office GAO
August 1999 Report to the Chairman, Committee on Small Business, U.S. Senate TAX ADMINISTRATION Tax Requirements of Small Businesses GAO/GGD-99-133 United States General Accounting Office Washington, D.C. 20548 General Government Division B-281009 August 24, 1999 The Honorable Christopher S. Bond Chairman, Committee on Small Business United States Senate... |
| Date Aug. 2, 1999 |
Report No. T-AIMD/GGD-99-256 |
Title
United States General Accounting Office GAO
For Release on Delivery Expected at 10 a.m. Monday, August 2, 1999 Testimony
Before the Subcommittee on Government Management, Information and Technology, Committee on Government Reform, House of Representatives PAYROLL TAXES Billions in Delinquent Taxes and Penalties Due But Unlikely to Be Collected
Statement of Gregory D. Kutz Associate Director, Gover... |
| Date Aug. 2, 1999 |
Report No. AIMD/GGD-99-211 |
Title
United States General Accounting Office GAO
August 1999 Report to the Subcommittee on Government Management, Information and Technology, Committee on Government Reform, House of Representatives UNPAID PAYROLL TAXES Billions in Delinquent Taxes and Penalty Assessments Are Owed GAO/AIMD/GGD-99-211 United States General Accounting Office Washington, D.C. 20548 Accounting and Information Management Di... |
| Date March 31, 1999 |
Report No. GGD-99-48 |
Title
United States General Accounting Office GAO
March 1999 Report to the Chairman, Subcommittee on Oversight, Committee on Ways and Means, House of Representatives IRS AUDITS Weaknesses in Selecting and Conducting Correspondence Audits GAO/GGD-99-48 GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-276687 March 31, 1999 The Honorable Amo Houghton Chairman... |
