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GAO Reports by subject "Federal taxes"

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Date Report No. Title
Date March 26, 1992 Report No. GGD-92-6 Title

Tax Administration: IRS' System Used in Prioritizing Taxpayer Delinquencies Can Be Improved

United States General Apm&ing ,OfXice GAO Rqmrt to the Comi~ner, Revenw Service Internal GAO/GGD-92-6 : : GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-247167.1 March 26,1992 The Honorable Shirley Peterson Commissioner, Internal Revenue Service Dear Mrs. Peterson: The Internal Revenue Service (IRS) implemented the Resources and Workload Management...
Date Feb. 18, 1992 Report No. GGD-92-29 Title

Tax Administration: Federal Agency Tax Compliance Problems Remain; Improvements Are Planned

I..... . ..-- .-.- --...“.11.---.--. “““-l . . I”.” . ..- . ..- --.-_.-- ---I I_---. l + l tw u -y 1 !I!):! T AX A D M IN IS T R A T IO N F e d e ra l A g e n c y T a x C o m p l i a n c e P ro b l e m s R e m a i n ; Im p ro v e m e n ts A re P l a n n e d 146317 R E S T R IC T E D --N o t to b e re l e a s e d % i L i A S k ! G e n e ra l A c c o u n ti n g O ffi c e u n l e s s s p ...
Date Jan. 30, 1992 Report No. GGD-92-45FS Title

Tax Administration: IRS' Implementation of Certain Compliance Initiatives

- .._. -“_.-- TAX ADMINISTRATION IRS’ Implementation of Certain Compliance Initiatives _-__-- -- . .. ---...-- __......--..-..----.- __._ -_-_-_---.---,_~___” I__” _.._... .._.....- __.-_..__^_._..^ ~I...“-._.--I “. - .__-. -...~- --_-- B-247414 January 30, 1992 The Honorable Jim Sasser, Chairman The Honorable Pete Domenici, Ranking Committee on the Budget United States Senate Minority...
Date Jan. 1, 1992 Report No. 145415 Title

Government Operations: Program Effectiveness of Mortgage Revenue Bonds in a Changing Economic Environment

z: v 0~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~6 X E ' 0 - v O.1 -9 z 'U~~~~~~~~~~~~~~~~~~~~~~~ I rzlts _ *- 2 I U .0- 0 ~ ~ ~ - 4) C. UC C 2~~~~; ~~~~ ~~~~~~~~~C ~~~~~ 0 ~~ ~~o ~~~~0 ~ t 0 . 2b *b g -E C P~~~~~~~~ 0~~~~~~~~~~~~ ~~ -o~~~-0 0 0 C .0 0 0 02p~~~~~~~~~~~~~~1 000U: 00 0 00 0 0 CD 0 0 M a) = M -0 E c 0 E 0 G r Z. 0 o 'A t C 0 C M 0 40 ci E o 0 0 a 0 00 0 0 co 4- 0 0 bo .5:0 C6M...
Date Dec. 10, 1991 Report No. GGD-92-23 Title

Tax Administration: IRS' Implementation of the 1988 Taxpayer Bill of Rights

TAX ADMINISTRATION IRS’Implementation of the 1988 Taxpayer Bill of Rights / MIIll1 11111 ll 145649 w-e...- -- (;Ao/(;(1;I)-!x&2:1 GAO United States General Accounting Office Washington, D.C. 20648 General Government Division B-246746 December 10, 1991 The Honorable David Pryor Chairman, Subcommittee on Private Retirement Plans and Oversight of the Internal Revenue Service Committee on Finance Un...
Date Dec. 10, 1991 Report No. T-GGD-92-9 Title

Tax Administration: IRS' Implementation of the Taxpayer Bill of Rights

United States General Accounting OfIke GAO Testimony For Release on Delivery Expected at 10:00 a.m. EST Tuesday December 10, 1991 TAX ADMINISTRATION: of the Taxpayer Bill IRS' Implementation of Rights Statement of Jennie S. Stathis, Director, Tax Policy and Administration General Government Division Before the Subcommittee on Private and Oversight of the Revenue Service Committee on Finance United...
Date Sept. 30, 1991 Report No. GGD-91-89 Title

Tax Administration: Opportunities to Increase Revenue Before Expiration of the Statutory Collection Period

__-..*_._----...svpt (‘ t- I!)!) I IlllW TAX ADMINISTRATION Opportunities to Increase Revenue Before Expiration of the Statutory Collection Period / .-... Ill llllll Ill 145066 --1----~-- (;A(),~(x;I)-!)l-H!J GAO United States General Accounting Office Washington, D.C. 20648 General Gavernment Division B-240693.2 September 30,199 1 The Honorable J. J. Pickle Chairman, Subcommittee on Oversight C...
Date Sept. 27, 1991 Report No. GGD-91-118 Title

Tax Administration: Benefits of a Corporate Document Matching Program Exceed the Costs

IJnit,ecl States General Accounting Office .. * -, ;; 18 I Report to the Chairman, Subcommittee on Commerce, Consumer, and Monetary Aff’ airs, Commit,tee on Govern.ment Operations, House of Representatives I TAX ADM INISTRATION Benefits of a Corporate Document Matching Program Exceed the costs i Ill811 I llllllll 144930 RELltASED I&EsTRlcrED --NotAo be released outaide the General Aceom Oflk unl...
Date Sept. 27, 1991 Report No. GGD-91-51 Title

Public Utilities: Disposition of Excess Deferred Taxes

GAO Itepresentat,ives PUBLIC UTILITIES Disposition of Excess Deferred Taxes / -._ - ‘ .__ ‘ -1 -1, -(;Ao,/(;GIH~1-5 I -.- 1 ---I--.---.-.--I^-~~ GAO United States General Accounting Office Washington, D.C. 20648 General Government Division - B-24293 1 September 27,199l The Honorable Robert T. Matsui House of Representatives Dear Mr. Matsui: In response to your request, this report presents inf...
Date Sept. 27, 1991 Report No. GGD-91-124FS Title

Tax Policy: Internal Revenue Code Provisions Related to Tax-Exempt Bonds

GAO I’ Sheet for the Chairman, act Subcommittee on Human Resources and Intergovernmental Relations, Corn&tee on Government Operations, House of Representatives TAX POLICY Internal Revenue Code Provisions Relate Tax-Exempt Bonds #I ll 1111111 144965 - __- .__ _._~_ ---_____-_~~--- GAO llnited St.&es General Accounting OffIce Washington, DC 2054t( General Government. Division - B-245055 Septdex 27...
Date Sept. 19, 1991 Report No. T-AFMD-91-10 Title

Budget and Spending: Budget Reforms Embodied in S. 101, the Honest Budget/Balanced Budget Act

$7 United States General Accounting OfFice /q y’ d Testimony 144878 For Release on Delivery Expected at 2:00 p.m. Thursday September 19, 1991 Budget Honest Reforms Embodied in S. 101, Budget/Balanced Budget Act the Statement of Charles A. Bowsher Comptroller General of the United States Before the Committee on the Budget United States Senate GAO/T-AFblD - 91 - 10 CA0 Form 160 (12/87) CYr Chairma...
Date Sept. 12, 1991 Report No. T-GGD-91-65 Title

Tax Policy and Administration: Simplifying Payroll Tax Deposit Rules

United States General Accounting Office Testimony For Release on Delivery Simplifying Payroll Tax Deposit Rules septar53er 12, 1991 statelnentof Paul L. Posner, Associate Director Tax Policy and Administration Issues t General Guvemmen Division Before the s&camnittee on Taxation CamitteeonFtice united States Senate SIMPLIFYING PAYROLL TAX DEPOSIT RULES SUMMARY STATEMENTBY OF PAUL L. POSNER ASSOCIA...
Date Aug. 28, 1991 Report No. GGD-91-94 Title

Tax Administration: Efforts to Prevent, Identify, and Collect Employment Tax Delinquencies

United States General Accounting Office GAO Allgllst Report to the Chairman, Subcommittee on Oversight, Committee on Ways and Means, House of Representatives 1991 TAX ADMINISTRATION Efforts to Prevent, Identify, and Collect Employment Tax Delinquencies ._-._.-.-. I 144850 (;Ao/GGI:M l-94 1 4; I11: ‘ :/ ‘ I’ _.----_-- ..-.- -._..-_.__ -..I _.._..,,,” “,.l”l_ll _-..I_-.,.-..-. 1”1”,1...
Date Aug. 14, 1991 Report No. IMTEC-91-41FS Title

Tax System Modernization: Status of On-Line Files Initiative and Telecommunications Planning

United States General Accounting Office i GAO AuEfust 199 1 Fact Sheet for the Chairman, Subcommittee on Oversight, Committee on Ways and Means, House of’ Representatives TAX SYSTEM MODERNIZATION Status of On-Line Files Initiative and Telecommunications Planning II llllllll lllllll 144792 --Not to be releamd outalde tlm (;AO/IMTE:C-91-41 E‘ S 18h.” . _I, ,.“*-l_. -_II_.....-I-. -_._.__.-.-...
Date July 24, 1991 Report No. T-GGD-91-59 Title

Tax Policy and Administration: Simplifying Payroll Tax Deposit Rules

United States General Accounting Oface Testimony For Release on Delivery Expected at 1O:OO a.m. Wednesday July 24, 1991 Simplifying Payroll Tax Deposit Rules Statement of Paul L. Posner, Associate Director Tax Policy and Administration Issues General Government Division Before the Committee on Ways and Means House of Representatives GAO/T-GGD-91-59 SIMPLIFYING PAYROLL TAX DEPOSIT RULES SUMMARY OF ...
Date July 9, 1991 Report No. T-GGD-91-54 Title

Tax Policy and Administration: Identifying Options for Organizational and Business Changes at IRS

I.‘ nbted .‘ States Gneral Accounting OffIce /“jq 3 2.=-i! Testimony ’ 144322 For Release cm @livery Eizwted at ‘ Identifying +tims for Organizational and Business lbesday 9:\0 a.m. Changesat IRS July 9, 1991 statanentof Paul L. posner Associate Director, Tax Policy t Division CkneralGwermm and Adninistration Issues Before the submrmittee on Carmere, Consumer and Mcmetary Affairs mnn.itt...
Date June 28, 1991 Report No. GGD-91-98 Title

Tax Administration: A Generally Successful Filing Season in 1991

GAO United States General Accounting Office Washington, DE. 20548 General Government Division B-243950 June 28,1991 The Honorable J. J. Pickle Chairman, Subcommittee on Oversight Committee on Ways and Means House of Representatives Dear Mr. Chairman: This report responds to your request that we assess the Internal Revenue Service’s (IRS) performance during the 1991 filing season. Specifically, ...
Date June 25, 1991 Report No. T-GGD-91-20 Title

Tax Policy and Administration: Management Challenges Facing IRS

II .) & United States General Accounting OdRce /4+ 2 3 if? Testimony 144238 For Reloaae on Delivery Expected at 9:30 a.m . Tuesday June 25, 1991 M anagem ent Challenges Facing IRS Statem ent of Paul L. Posner Associate Director, General Governm ent Tax Policy Division and Administration Before the Com m ittee on Governm ental United States Senate Affairs GAO;T-GGD-91-20 GAO Porn 160 (12/m ) MANAGE...
Date June 18, 1991 Report No. IMTEC-91-39 Title

Collecting Back Taxes: IRS Phone Operations Must Do Better

GAO United States General Accounting Office Washington, D.C. 20648 Information Management and TechnoIogy Division B-243109 June 18,1991 The Honorable John Glenn Chairman, Committee on Governmental Affairs United States Senate Dear Mr. Chairman: This report responds to your request for the results of our review of the Internal Revenue Service’s (IRS) Automated Collection System (ACS). Taxpayers ...
Date June 12, 1991 Report No. T-GGD-91-44 Title

Tax Policy and Administration: Ongoing GAO Assignment Is Examining Luxury Excise Taxes

I’nited States General Accounting - Offke Testimony For Release on De!:very Wednes
Date June 10, 1991 Report No. T-GGD-91-40 Title

Tax Policy and Administration: IRS Needs to Implement a Corporate Document Matching Program

United states General Accounting Office GAO For Release on Delivery Expected at 2:00 p.m. EDT Monday June 10, 1991 Testimony IRS Needs To Implement A Corporate Document Matching Program Statement of Richard L. Fogel, General Government Assistant Division Comptroller General Before the Subcommittee on Commerce, Affairs House of Representatives Consumer and Monetary GAOIT - GGD__ 4U 511 GAO Form 1MI...
Date May 24, 1991 Report No. NSIAD-91-214 Title

Soviet Energy: U.S. Attempts to Aid Oil Production Are Hindered by Many Obstacles

..l__-.-_..”---_. ..--... --” -- -.-_ I- - ---- ~-.--._- GAO -..---_ --.- -- _......-_ -.._..__._ --------- May l!)!) 1 SOVIET ENERGY U.S. Attempts to Aid Oil Production Are Hindered by Many Obstacles GAO/NSIAD-!)I-214 II” I, ,,” “..“. “~,,111 .” _.^.. ” “. ..lll~ .I.._ -... .~--- II ..--- --” ..-. -.- ..-..- -_-------.---__---- _____-. ~ -.--.- -- National Security and Inter...
Date May 14, 1991 Report No. GGD-91-64 Title

Tax Policy: Refund Offset Program Benefits Appear to Exceed Costs

--l.l_-. -- _____-_ I__ .__.. ..-...... 1J1ritcvl St,wks --.--..I-_---.-.-l_-... _ . ..-- .._.. I-*- -.“.-“-.-_.---- (;cneral Awount~ing Of’l‘iw -_---.-_- GAO Mit y 1!W 1 TAX POLICY - Refund Offset Program Benefits Appear to Exceed Costs __.--____- .._ __ _...__... . .._.._ -. ----- ..-. ---.--.--. .-.---------..--. .-.. --- -- (;,40 (;(;I)-!)l-ti‘t General Government Division B-241074 M...
Date April 17, 1991 Report No. T-GGD-91-21 Title

Tax Policy and Administration: IRS' Efforts to Ensure Corporate Tax Compliance

United States General Accounting OffIce Testimony For Release on Delivery Expected at 9:00 a.m. EDT Wednesday April 17, 1991 to IRS' Efforts Tax Compliance Ensure Corporate Statement of Jennie S. Stathis, Director Tax Policy and Administration General Government Division Issues Before the Permanent Subcommittee on Investigations Committee on Governmental Affairs U.S. Senate GAO/T-GGD-91-21 GAO For...
Date April 16, 1991 Report No. GGD-91-46 Title

Tax Policy and Administration: 1990 Annual Report on GAO's Tax-Related Work

United States General Accounting Office . GAO April 1991 Report to Designated Congressional Committees TAX POLICY AND ADMINISTRATION 1990 Annual Report on GAO’ Tax-Related s Work 111111 llllllll 143631 GAO/GGD-9 l-46 GAO United States &neral Accounting Office Washington, D.C. 20548 General Government Division B-242620 April 16,1991 The Honorable Dan Rostenkowski Chairman, Committee on Ways and M...
Date April 16, 1991 Report No. GGD-91-45 Title

Tax Administration: Changes Are Needed to Improve Federal Agency Tax Compliance

United States General Accounting Office GAO April 1991 Report to the Secretary of the Treasury --- , TAX ADMINISTRATION Changes Are Needed to Improve Federal Agency Tax Compliance IIIIllII II 143633 GAO,‘ GGD-91-45 GAO United States General Accounting Office Washiigton, D.C. 20548 General Government Division B-242877 April 16,199l The Honorable Nicholas F. Brady Secretary of the Treasury Dear Mr...
Date March 29, 1991 Report No. GGD-91-38 Title

Tax Administration: Expanded Reporting on Seller-Financed Mortgages Can Spur Tax Compliance

I _... I . ._._ - GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-242571 March 29,1991 The Honorable David Pryor Chairman, Subcommittee on Private Retirement Plans and Oversight of the Internal Revenue Service Committee on Finance United States Senate Dear Mr. Chairman: You requested that we study the use of certain third party information reports ...
Date March 20, 1991 Report No. T-GGD-91-17 Title

Tax Policy and Administration: IRS' Budget Request for Fiscal Year 1992 and Status of the 1991 Tax Return Filing Season

United States General Accounting Offlce GAO For Release on Delivery Expected at 9:30 a.m. EST Wednesday March 20, 1991 Testimony Request IRS' Budget Status of the 1991 for Fiscal Tax Return Year Filing 1992 and Season Statement Jennie S. Tax Policy of Stathis, Director, and Administration Issues Before the Subcommittee on Oversight Committee on Ways and Means House of Representatives GAO/T-GGD-31-...
Date March 20, 1991 Report No. GGD-91-66 Title

Tax Administration: IRS Needs to Improve Certain Measures of Service Center Quality

TAX ADMINISTRATION IRS Needs to Improve Certain Measures of Service Center Quality 143521 -l-l.l--l ““. _IcII.1- .-.,._..l .._... I .-... l.-_l___-“..^-..- ._.___._ -- ___-- - (iA0 ‘ (;(;I)-!)1 -66 ._ ._.. . ..--_--__. _--..- .._ ---_-__--_- _.__ -l.l..l.--l -.M”-- GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-242491 March 20,lQQl The Ho...
Date March 20, 1991 Report No. T-IMTEC-91-4 Title

Tax Policy and Administration: Uncertainties Surrounding IRS' Fiscal Year 1992 Budget Request for Tax System Modernization

United States General Accounting Office /v 3 qLfb;J GAO For Release on Delivery Expected at 9:30 a.m. EST Wednesday, March 20, 1991 Testimony 143438 Uncertainties Surrounding IRS' Fiscal Year 1992 Budget Request for Tax System Modernization Statement of Howard G. Rhile, Director, General Government Information Systems Information Management and Technology Before the Subcommittee on Oversight Commi...
Date March 13, 1991 Report No. GGD-91-49 Title

Tax Administration: IRS Can Improve Its Program to Find Taxpayers Who Underreport Their Income

--I-.- -----..----I_- --.-. _-.--- ..-- -- -... ..- _._. .-.. -- __... _..-.-” ,__._.___ --~ __.------ --- M a rc h 1 !)!b t T AX A D M IN IS T R A T IO N IR S C a n Im p ro v e Its P ro g ra m to F i n d T a x p a y e rs W h o U n d e rre p o rt T h e i r In c o m e I l l l Ill l l I /l 143400 General Government ~~ ~~~ Di v i s i o n B-242387 March 13,l O Ol The Honorabl e Doug Barnard, Jr. Cha...
Date March 13, 1991 Report No. T-GGD-91-11 Title

Social Services: IRS' Compliance Programs to Reduce the Tax Gap

United States General Accounting ClfYke Testimony _-- t j For Release on Delivery Expected at 9:30 a.m. EST Wednesday March 13, 1991 IRS * Compliance the Tax Gap Programs to Reduce Statement of Associate Paul L. Posner, Tax Policy and Administration General Government Division Director Issues Before the Subcommittee on Commerce, Consumer, and Monetary Affairs Committee on Government Operations Hou...
Date March 13, 1991 Report No. GGD-91-36 Title

Tax Administration: IRS Does Not Investigate Most High-Income Nonfilers

j’ “‘“I I,&’ -.- ‘ 1 - _/ ” * .,“’ c U-J. :L. -.., . _.., -:p ,, ,/_ ,,,, -1, L ,.‘ _. .‘ 1,~ “,, LI :,.,’ .*r ..*l,qI, ^, _ %4s:r4 ‘ .Z.i” 1_,“, Uniged States General Accounting Office I GAO March 1991 ’ Report to the Chairman, Subcommittee on Commerce, Consumer, and Monetary Affairs, Committee on Government Operations, House of Representatives TAX ADM INISTRATIO...
Date Jan. 7, 1991 Report No. GGD-91-12 Title

Tax Administration: Effectiveness of IRS' Return Preparer Penalty Program Is Questionable

I ~I~lllllilI*~~ . ..". I '!'I < I * ..-.... - . . .--. --. -- -_____ -_ TAX ADM INISTRATION Effectiveness of IRS’ Return Preparer Penalty Program Is Questionable II 142907 :/I 1 , ...-. . .._. . .._ .--.. ~._ . __..-.- -..-.-.-...-_.. .-..-.. .-- .. .. .-” I.I -----l__ll--1~ Y ._..__..... --- -.._..___ -.____-_---.-- General Government Division R-239937 January 7,lOOl The Honorable David Pryo...
Date Dec. 27, 1990 Report No. GGD-91-23 Title

Tax Administration: IRS' 1990 Filing Season Performance Continued Recent Positive Trends

_- -. linittd em Stat,w Geueral Accounting Office GAOI)tw’ nltwr l!)!N) Ikport to the Chairman, Subcommittee -I . on Oversight, Committee on Ways and Means, House of Representativcts TAX ADMINISTRATION IRS’1990 Filing SeasonPerformance Continued Recent Positive Trends llllllll 1Ill 143057 1~ __ ._ ..- _-_ ..._ -_ ..__.._.- - ..-.._..-..-...-.-.--. .-._ _.- -..- .._. -_-_.---- General Governmen...
Date Dec. 21, 1990 Report No. GGD-91-9 Title

Tax Administration: Extent and Causes of Erroneous Levies

A ‘I United States General Accounting Office GAO December 1990 Report to the Joint Committee on Taxation, U.S. Congress ADMINISTRATION Extent and Causesof Erroneous Levies l TAX . , GAO United States General Accounting Office Washington, D.C. 20648 General Government Division B-240727 December 21,199O The Honorable Lloyd Bentsen Chairman The Honorable Dan Rostenkowski Vice Chairman Joint Committ...
Date Oct. 18, 1990 Report No. T-GGD-91-2 Title

Tax Policy and Administration: IRS' Accounts Receivable Inventory

United States General Accounting OfEke Testimony For Release on Delivery ' IRS' Accounts Receivable Inventory Thursdav October 18, 1990 Statement of Paul Associate Director, and Administration General Government L. Posner Tax Policy Issues Division Before the Subcommittee on Oversight Committee on Ways and Means House of Representatives GAO/T-GGU-91-07 ,I h,lGl IRS' ACCOUNTS RECEIVABLE INVENTORY S...
Date Sept. 28, 1990 Report No. GGD-90-99 Title

Information Returns: Administration of Selected Filing Penalty Cases at Austin Service Center

IJrrit,e:tl States~--(;t?nt*ral -....- -.. .__-_ -.... ...-. .._.-._ .._. ----..“l---l. -l.l- “-“,“.l-._.X-.-_~ Accounting Office GAO ----. “-~.- Iiep( wt, t,c)the Assistant Cornrni ssioner (,Exarnin;zt,ion), Inkrnal Revenue Service -~ St”~~lAwlt)t’r 1!I!10 -INFORMATION RETURNS Administration of Selected Filing Penalty Casks at Austin Service Center @ II ll 111111 142539 _.-_ .._ .._...
Date Sept. 27, 1990 Report No. GGD-90-123 Title

Alcohol Excise Taxes: Simplifying Rates Can Enhance Economic and Administrative Efficiency

United States General Accounting Office Washingtqn, D.C. 20548 General Government Division B-241041, September 27,199O .- The Honorable Lloyd Bentsen Chairman, Joint Committee on Taxation The ,Honorable Dan Rostenkowski Vice Chairman; Joint Committee on Taxation Congress of the United’itates . ., ,’ We have been reviewing the activities of the Bureau of Alcohol, Tobacco and Firearms (BATF). O...
Date Sept. 12, 1990 Report No. OCG-90-5 Title

The Budget Deficit: Outlook, Implications, and Choices

4 ---. GAO _...“._ _... ._- .. I. -.---.--..-1----.---.--.-.-----1.-_. _--___________ -- Sc’~)~cwllwr I!)!)0 THE BUDGET DEFICIT Outlook, Implicati.ons, and Choices II I 142190 ti t -..-.___(;Aol’o( ._~l~l.--..-ll-.“.~ :(;-!N-r, _-___--- - - - .“.“__ . ..- . . _-.....___”.._._.-... ._.~..-._._-.-.-.. .-~ -.__ .__..........__ -.._-__...__ _- -- Comptroller General of the United States ...
Date Sept. 5, 1990 Report No. GGD-90-119 Title

Tax Administration: IRS' Improved Estimates of Tax Examination Yield Need to Be Refined

It i Sh ..- .-_ Ii- .--____..,.. ..-___. I_. .-“‘.- “. -__..... t.td--- t t’s Gt*lltbral Actwurrl,illg ..__... _,. Ol’l’iw --~ ._-_--. GAO ..-“..--.-I N~~~,t~~rIrlwr 1!1!~0 ---.- Ikport, Lo tGk%air.rnan, Cornmitt,ee on 1,Iw Ihltiget,, I J.S. Senate TAX -ADMINISTRATION IRS’ Improved Estimates of Tax Examination Yield Need to Be Refined --3 142335 ____-,... -.ll-.--” GAo/G(;I)-!w-l...
Date Aug. 31, 1990 Report No. GGD-90-120 Title

Tax Administration: IRS Needs to Assess Options to Make Faster Deposits of Large Tax Payments

G A Ot United States General Accounting Office Washington, D.C. 20548 General Government Division B-240560 August31, 1990 The Honorable J. J. Pickle Chairman, Subcommittee on Oversight Committee on Ways and Means House of Representatives Dear Mr. Chairman: On May 9, 1990, you asked us to provide information about the timeliness of Internal Revenue Service (IRS) deposits of tax payments. As discuss...
Date Aug. 14, 1990 Report No. RCED-90-203 Title

Rental Housing: Observations on the Low-Income Housing Tax Credit Program

____--..-..-..,. --. ._---__- - ..-_ _.-...-.. l:rritwl States ...---.---- (kr~t~wl AwonrltitIg Offiw _. GAO 1Ct:port t,o tlw Chairman, Subcommittee -on III.2 >/Mod Rclral~ Investigation, Committoc on Banking, Housing and 1~rlwr Af’ airs, IJ.S. Swatc i’ RENTAL HOUSING Observations on the Low-Income Housing Tax Credit Program Uuited Statei. General Accounting Office Washington, D.C. 20548 Resou...
Date Aug. 1, 1990 Report No. T-GGD-90-60 Title

Tax Policy and Administration: IRS' Accounts Receivable Inventory

United States General Accounting Office Testimony For Release on Delivery Expected at 9:30 a.m. Wednesday August 1, 1990 IRS' Accounts Receivable Inventory Statement of Paul L. Posner Associate Director, and Administration General Government Tax Policy Issues Division Affairs Before the Committee on Governmental United States Senate GAO/T-GGD-90-60 GAOPolr 160(12/87 Mr. Chairman and Members of the...
Date July 31, 1990 Report No. GGD-90-102 Title

Tax Policy: Federal Tax Deposit Requirements Should Be Simplified

United States General Accounting Office GAO July 1990 Report to the Secretary of the Treasury 2 TAX POLICY Federal Tax Deposit Requirements Should Be Simplified i i 4 : GAO General Accounting Office Wa&ington, D.C. 20648 General Government unhed states B-238346 July31,1990 Division The Honorable Nicholas F. Brady The Secretary of the Treasury Dear Mr. Secretary: This report discusses our evaluatio...
Date July 30, 1990 Report No. GGD-90-101FS Title

Budget Issues: Effects of the Fiscal Year 1990 Sequestration on the Internal Revenue Service

. . $ United States General Accounting Office Fact Sheet for the Chairman, Committee on the Budget, House of Representatives July 1990 BUDGET ISSUES Effects of the Fiscal Year 1990 Sequestration on the Internal Revenue Service i BE~ICTED-Not to be released outside the General Accounting OfIke unless specifically approved by the Offxce of Congressional Relations. ,i’ g GAO/GGD-904diFS ,_,.._ Unit...
Date July 30, 1990 Report No. GGD-90-111FS Title

Tax Administration: Trends in the Growth and Age of IRS' Accounts Receivable

TAX ADMINISTRATION Trends in the Growth and Age of IRS’ Accounts Receivable ?b 111ll lllllll II11 142046 GAo/GGI)-!~o- I 1 1 vs ._. _-.-.- ._.. _..^ “-^. ..-““.l”.l _... “-* ..__.l”ll..C---.--.~~.--~I.“_---”-*/ .-.-----_-- ._----__ GAO United States General Accounting Office Washington, D.C. 20648 General Government Division B-240593 July 30, 1990 The Honorable J.J. Pickle Chairm...
Date July 13, 1990 Report No. HRD-90-126 Title

Pension Plan Terminations: Effectiveness of Excise Tax in Recovering Tax Benefits in Asset Reversions

, , . .\’ .i - . ‘. . i RELEASED -- .- ,-_ -: ---. -_ - _- GAO United Offlcr states General Accclunring Wmhington. D.C. 20!348 Human Rewurces Division July 12. 1990 The IIonorabIe .J.J. Pickle Chairman, Subcommittee on Oversight CommittcV on Ways and Means IIWSC of Representatives War Mr. Chairman: On ,\pril 12. 1989, you asked us to evaluate the 1S-percent excise tax levied on employers who r...
Date June 28, 1990 Report No. T-HRD-90-45 Title

Nonprofit Hospitals: Better Standards Needed for Tax Exemption

United States General Accounting Offke GAO For Release on Delivery Expected at 9:30 a.m. EDT Thursday June 28, 1990 Testimony NONPROFIT HOSPITALS: Better Standards Needed For Tax Exemption Statement of Mark V. Nadel, Associate for National and Public Human Resources Division Director Health Issues Before the Select Committee on Aging House of Representatives GAO /T-HFID-XI-45 GAO Form 160 (12/W SU...
Date June 20, 1990 Report No. GGD-90-85 Title

Tax Administration: IRS Needs More Reliable Information on Enforcement Revenues

United States General Accounting Office (iA0 June 1990 Report to the Ranking Minority Member, Committee on the Budget, U.S. Senate ’. TAX ADMINISTRATION IRS Needs More Reliable Information on Enforcement Revenues Not to be released outside the RESTRICTED-General Acconnting Ofl’lce unless specifically approved by the Office of Congressional Relationa GAO/GGD-90-85 -&!&II gig2iiLm3~ t ** General...