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GAO Reports by subject "Federal taxes"

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Date Report No. Title
Date June 8, 1990 Report No. GGD-90-55 Title

Tax Administration: IRS Can Improve Its Process for Recognizing Tax-Exempt Organizations

United States General Accounting Office GAO June 1990 Report to the Honorable Fred,T. Goldberg, Jr., Commissioner of Intertial Revenue GAO,‘GGD-90-55 GAO United States General Accounting Office Washington, DE. 20548 General Goverument Division B-238929 June 81990 The Honorable Fred T. Goldberg, Jr. Commissioner, Internal Revenue Service Dear Mr. Goldberg: The Internal Revenue Service (IRS) recei...
Date June 5, 1990 Report No. GGD-90-90 Title

Information Returns: Correcting Taxpayer Identification Is Possible Without Disclosing Tax Data

--.-.- ._...._. ----.-~ J llllt~ I !I90 INFORMATION RETURNS Correcting Taxpayer Identification Is Possible Without Disclosing Tax Data 141689 . GAO United States General Accounting Off&e Washington, D.C. 20548 General Government Division B-239874 June 5,1QQ0 The Honorable Lloyd Bentsen Chairman, Committee on Finance United States Senate The Honorable Dan Rostenkowski Chairman, Committee on Ways an...
Date May 30, 1990 Report No. HRD-90-84 Title

Nonprofit Hospitals: Better Standards Needed for Tax Exemption

GAO Representatives NONPROFIT HOSPITALS Better Standards Needed for Tax Exemption ,’ ., ‘,I ,‘.? L) ,, .I _, +gjg / d p.,,$4 ._. “’ ,.: “,“/ .” .r:\,g’. j) C( \“. :p‘,,,: f ,‘/ i((0,.“\‘I! ,,. 141681 Human Resources Division B-237838 May 30,199O The Honorable Edward R. Roybal Chairman, Select Committee on Aging Houseof Representatives Dear Mr. Chairman: This report resp...
Date May 10, 1990 Report No. GGD-90-69 Title

Tax Policy: 1987 Company Effective Tax Rates Higher Than in Prior Years

United States General Accounting Office * GAO May 1990 Report to Congressional Requesters ’ TAXPOLICY 1987 Company Years Effective Tax Rates Higher Thm in Prior General Government Division B-238544 May lo,1990 The Honorable Don J. Pease House of Representatives The Honorable Byron I,. Dorgan House of Representatives This report responds to your request that we review the overall domestic and wor...
Date April 27, 1990 Report No. T-RCED-90-73 Title

Tax Policy and Administration: Low-Income Housing Tax Credit Utilization and Syndication

, United States General Accounting Office G.0 , -, Testimony For Release on Delivery Ekpectedat 9:30 a.m. EDT Friday April 27, 1990 Ixrw-Incane Housing Tax Credit Utilization and Syndication Statement of John M. Ols, Jr., Director Housing and Conmun Developkent Issues ity Resources, Cd ty and Econanic Development Division Before the Suharmittee on HUD/Moderate Rehabilitation Investigations Cam-Lit...
Date April 19, 1990 Report No. T-GGD-90-32 Title

Tax Policy and Administration: IRS Can Use Tax Gap Data to Improve Its Programs for Reducing Noncompliance

United States General Accounting OfPice Testimony - For Release on Delivery Expected at 9:30 a.m. EDT Thursday April 19, 1990 IRS Can Use Tax for Gap Data to Improve Its Programs Reducing Noncompliance Statement of Paul L. Posner, Tax Policy and Associate Administration Director Issues Before the Subcommittee on Oversight Committee on Ways and Means House of Representatives a-m3c* GAO/T-GGD-90-32 ...
Date April 13, 1990 Report No. GGD-90-80 Title

Tax Administration: Erroneous Penalties for Failure to File Returns or Pay Taxes Can Be Reduced

.--._. .- I ._ ..“... “.__ --_..-.. . ..-^. .-------- -... .-_ ..-..,_ --.- .-.. --- ---I__ - .--- -------__- .-. .i\lbril l!I!M Ii 1 TAX ADMINISTRATION Erroneous Penalties for Failure to File Returns or Pay Taxes Can Be Reduced w I P 141303 (;iii ‘~iIl)-90-~0 ________ ------._ United States General Accounting Office Washington, D.C. 20648 General Government Division B-238387 April 13, 1990 ...
Date April 13, 1990 Report No. GGD-90-73BR Title

Tax Policy: Taxation of Pension Income for Retired New Jersey Police and Firefighters

lIrlitctcf States General Accounting Offiw iSA0 1Sriefing Report to Congressional Requesters __ll--- TAX POLICY Taxation of Pension Income for Retired New Jersey Police and Firefighters ii lllll I IIll1 141129 GAO United State6 General Accounting Office Washington, D.C. 20548 General Government Division B-237901 April 13,199O The Honorable United States The Honorable United States Bill Bradley Sen...
Date April 13, 1990 Report No. RCED-90-107BR Title

Forest Service: Timber Harvesting, Planting, Assistance Programs and Tax Provisions

‘. United States General Accounting Office ; .. 1 GAO April 1990 Briefing Report to the Honorable Sander M. Levin, House of Representatives FOREST SERVICE Timber Harvesting, Planting, Assistance Programs and Tax Provisions . i ‘, __.--~ GAO United States General Accounting Office Washington, D.C. 20548 Resources, Community, Economic Development and Division B-226646 April 13,199O The Honorable...
Date April 5, 1990 Report No. T-HRD-90-21 Title

Social Security: Taxing Nonqualified Deferred Compensation

United St++ Geneml Accorurdn- 06~8 /LJ/ Testimony z) $9 I .. lllIIlllllIIIIl 141049 SOCIAL SECURITY: Taxing Nonqualified Compensation For Release on Delivery Expected at 1:3@ p.m. EDT Thursday April 5, 1990 Deferred Statement of Lawrence Assistant Comptroller for Human Resources H. Thompson General Programs Before the Subcommittee on Social Security House Committee on Ways and Means I G?!uYr-HRD-9...
Date April 4, 1990 Report No. GGD-90-53BR Title

Tax Administration: Profiles of Major Components of the Tax Gap

United States General Accounting Office GAO April1990 Briefing Report to the Chairman, = Subcommittee on Oversight, Committee on Ways and Means, House of Representatives TM ADMINISTRATION Profiles of Major Components of the Tax Gap RESTRICTED--Not to be released outside General Accounting Offke unless specifically approved by the Office of Congressional Relations. the c .: . linited States General...
Date March 26, 1990 Report No. GGD-90-35 Title

Tax Policy: Uncertain Impact of Repealing the Deferral for Reinvested Shipping Income

United States General Accounting Office Report to the Chairman, Subcommittee on Seapower and Strategic and Critical Materials, House Committee on Armed Services, House of Representatives TAX POLICY Uncertain Impaet of Repealing the Deferral for Reinvested Shipping Income 1 GAO/GGtHO-35 . GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-233717 March 2...
Date March 22, 1990 Report No. T-GGD-90-26 Title

Tax Policy and Administration: IRS' Budget Request for Fiscal Year 1991 and Status of the 1990 Tax Return Filing Season

For Release on Delivery Expected at 9:30 a.m. EST Thursday March 22, 1990 IRS' Budget Request for Fiscal Status of the 1990 Tax Return Year Filing 1991 and Season Statement of Jennie S. Stathis, Director, Tax Policy and Administration Before the Subcommittee on Oversight Committee on Ways and Means House of Representatives Issues IRS' IRS' FISCAL YEAR 1991 BUDGET AND 1990 TAX RETURN FILING SEASON ...
Date March 22, 1990 Report No. IMTEC-90-26 Title

Tax System Modernization: IRS' Efforts to Improve Taxpayer Correspondence

-. -I..-. .. _.. .-_____..._____ _._-..I M;Ilr-c*llI !I!)0 TAX SYSTEM MODERNIZATION IRS’ Efforts to Improve Taxpayer Correspondence lllll II 141175 \ ?h United States General Accounting Office Washington, D.C. 20548 Information Technology Management Division and ” , B-227683 March 22,199O The Honorable J.J. Pickle Chairman, Subcommittee on Oversight Committee on Ways and Means Houseof Represen...
Date March 21, 1990 Report No. GGD-90-50 Title

Tax Policy: State Tax Officials Have Concerns About a Federal Consumption Tax

c United States General Accounting Office ’ GAO March 1990 Report to the Joint Committee on Taxation TAX POLICY State Tax Officials Have Concerns About a Federal Consumption TaX ‘.d I* x GAO/GGD-90-50 : General Government Division B-236843 March 21. 1990 The Honorable Dan Rostenkowski Chairman, Joint Committee on Taxation The Honorable Lloyd Bentsen Vice Chairman, Joint Committee on Taxation C...
Date March 16, 1990 Report No. GGD-90-46 Title

Tax Policy and Administration: 1989 Annual Report on GAO's Tax-Related Work

TAX POLICY AND ADMINISTRATION 1989 Annual Report on GAO’ Tax-Related s Work United States General Accounting Office Washington, D.C. 20648 General Government Division B-137762 March 16, 1990 The Honorable Dan Rostenkowski Chairman, Committee on Ways and Means House of Representatives The Honorable Lloyd Bentsen Chairman, Committee on Finance United States Senate The Honorable Lloyd Bentsen Chair...
Date Feb. 22, 1990 Report No. T-HRD-90-15 Title

Unemployment Insurance: Comments on H.R. 3896, the Unemployment Compensation Reform Act of 1990

Unit4 Satea Gened Aecoantinp Of&e Testimony For Release On Delivery Expected at 10:00 a.m. Comments on OIBl4PLOYMBtW IUSOBMICB: HR. 3896, The Unemployment Compensation Reform Act of 1990 EST 1990 Thursday February 22, Statement of Lawrence H. Thompson Assistant Comptroller General Human Resources Division Before the Subcommittee on Human Resources Committee on Ways and Means House of Representativ...
Date Feb. 20, 1990 Report No. T-GGD-90-19 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. EST Tuesday February 20, 1990 IRS' Accounts Receivable Inventory Statement of -Jennie S. Stathis Director, Tax Policy and Administration Issues General Government Division Before the Subcommittee on OverSight Committee on Ways and Means House of Representatives GAO/T-GGD-90-19 QAOlrrr la (u/n) IRS' ACC...
Date Jan. 10, 1990 Report No. GGD-90-34 Title

Tax Administration: IRS Needs to Improve Distribution of Tax Materials to the Public

>:1..: _._ ,. .“).” .‘. (’ .’ ” ,’ GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-237389.1 .Januarv ~ 10 1 19%) The Honorable J. J. Pickle Chairman, Subcommittee on Oversight Committee on Ways and Means House of Representatives Dear Mr. Chairman: In response to your request, this report discusses the need for the Internal Revenue Serv...
Date Nov. 22, 1989 Report No. HRD-90-51BR Title

Pension Plan Terminations: Recapturing Tax Benefits Contained in Asset Reversions

GAO United States General Accounting Office Washington, D.C. 20648 Human Resources Division B-237807 November 22,1989 The Honorable J.J. Pickle Chairman, Subcommittee on Oversight Committee on Ways and Means House of Representatives Dear Mr. Chairman: On April 12, 1989, you requested that we evaluate how effective the current 15-percent excise tax is in recapturing the portion of reverted pension...
Date Oct. 19, 1989 Report No. GGD-90-19 Title

Tax Policy: Allocation of Taxes Within the Life Insurance Industry

United States General Accounting Office ‘GAO ! Report to Congressional Committees ’ - TAX POLICY Allocation of Taxes Within the Life Insurance Industry G-0 $$i&z&iw~ , .. General Government Division B-233706 October 19, 1989 The Honorable Fortney H. (Pete) Stark Chairman, Subcommittee on Health Committee on Ways and Means House of Representatives The Honorable Charles B. Range1 Chairman, Subco...
Date Sept. 26, 1989 Report No. HRD-89-105BR Title

Private Pensions: Plan Provisions Differ Between Large and Small Employers

GAO PRIVATE PENSIONS Plan Provisions Differ Between Large and Small Employers Ii .~ 1 ,. ._. ._ . - -.. . ..- --- -- -...--.. -... --- -.. .--.. --I-. -------.-- -.--.----... -...-.-- .--- -. --.---..-.---. ---- -- -- --. -- GAO General Accounting united states September 26, 1989 Office Wmkington, D.C. 20548 Human Resources Division B-23297 1 The Honorable Lloyd Bentsen Chairman, Joint Committee o...
Date Sept. 15, 1989 Report No. GGD-89-125BR Title

Tax Policy: Value-Added Tax Issues for U.S. Tax Policymakers

.Ijr .‘“,, ‘Unit&d St&es G&&k1 Accouriting Offi&e ., ” 1 GAO September 1989 Briefing Report to the Joint Committee on Taxation TAX POLICY ! Value-Added Tax Issues for U.S. Tax Policymakers GAO/GGD89425BR GAO L!nited States General Accounting Office Washington, D.C. X0548 General Government Division B-236843 September 15, 1989 The Honorable Dan Rostenkowski Chairman, Joint Committee on Taxa...
Date Sept. 6, 1989 Report No. GGD-89-81 Title

Tax Policy: Options for Civil Penalty Reform

TAX POLICY Options for Civil Penalty Reform GAO United States General Accounting Office Washington, DC. 20548 General Goverument Division B-233918 September 6,1989 The Honorable David H. Pryor Chairman, Subcommittee on Private Retirement Plans and Oversight of the Internal Revenue Service Committee on Finance United States Senate Dear Mr. Chairman: In response to your June 1989 request, this repor...
Date July 17, 1989 Report No. GGD-89-97FS Title

Tax Administration: Statistics on IRS' Use of Levies to Collect Delinquent Taxes

United States General Accounting Office GAO July 1989 Fact Sheet for the Joint Committee on Taxation TAX ADMINISTRATION Statistics on IRS’ Use of Levies to Collect Delinquent Taxes GAO/GGD-89-97FS General Government Division B-235828 July17,1989 The Honorable Dan Rostenkowski Joint Committee on Taxation Chairman, The Honorable Lloyd Bentsen Joint Committee Vice Chairman, Taxation Congress of the...
Date June 30, 1989 Report No. AFMD-89-87FS Title

Budget Issues: Budget Numbers for Proposed Bill S. 101

United States General Accounting Office GAO June 1989 Fact Sheet for the Honorable Terry Sanford, U.S. Senate BUDGET ISSUES Budget Numbers for Proposed Bill S. 101 GAO/AFMD-89-87FS GAO I’nited States General Accounting Office Washington, D.C. 20.54H Accounting and Financial 3lanagement Dkision B-227245 June 30, 1989 Terry Sanford Senate Sanford: The Honorable United States Dear Senator In March ...
Date June 19, 1989 Report No. GGD-89-40 Title

Tax Administration: IRS' Interpretative Guidance Implementing the Tax Reform Act

United States Heport to (-kmgressiond Requesters General - Accounting CM&e GAO United States General Accounting Office Washington, D.C. 20548 General Govemment Division B-137762 June 19,1989 The Honorable Dan Rostenkowski Chairman, Joint Committee on Taxation The Honorable Lloyd Bentsen Vice Chairman, Joint Committee on Taxation Congress of the United States The Honorable J. J. Pickle Chairman, Su...
Date May 9, 1989 Report No. GGD-89-52 Title

Tax Policy: Revenue Potential of Restoring Excise Taxes to Past Levels

i fGio Gem+ United States General Accounting Office Washington, D.C. 20648 Government Division B-231336 May 9,1989 The Honorable Dan Rostenkowski Chairman, Joint Committee on Taxation : The Honorable Lloyd Bentsen Vice Chairman, Joint Committee on Taxation Congress of the United States This report discusses the revenue potential of indexing certain excise taxes to reflect inflation. Congress has ...
Date March 7, 1989 Report No. GGD-89-42 Title

Tax Administration: Interest on Tax Refunds Paid by IRS in 1988

United States General Accounting Office GAO ^ March’1989 Report to Congressional Committees TAX ADMINISTRATION Interest on Tax Refunds Paid by IRS in 1988 GAO/GGD89-42 GAO United States General Accounting Office Washington, D.C. 20648 General Government Division B-223878 March 7, 1989 The Honorable Dan Rostenkowski Chairman, Joint Committee on Taxation The Honorable Lloyd Bentsen Vice Chairman, ...
Date Feb. 24, 1989 Report No. IMTEC-89-34 Title

Electronic Funds Transfer: Analysis of Proposal for Direct Deposit of Income Tax Refunds

United States General Accounting Office Report to the Honorable Daniel K. Inouye, U.S. Senate _I Febrauplssa) ELECTRONIC FUNDS TRANSFER Analysis of F!roposal for Direct Deposit of Income Tax Refunds GAO United States General Accounting Office Washington, D.C. 20648 Information Technology Management Division and B-227683 February 24,1989 The Honorable Daniel K. Inouye United States Senate Dear Sena...
Date Feb. 16, 1989 Report No. GGD-89-36 Title

Tax Policy: Economic, Administrative, and Taxpayer Compliance Aspects of a Gross Income Tax

United States General Accounting Office GA( February 1989 Report to Congressional Requesters TAX POLICY Eeonomie, Administrative, and Taxpayer Compliance Aspectk of a Gross Income Tax GAO,‘ GGD-89-36 GAO General Accounting Office Washington, DC. 20648 united states 16,1989 General Government Division B-222014 February The Honorable Charles E. Grassley United States Senate The Honorable Bill Arch...
Date Feb. 14, 1989 Report No. GGD-89-34 Title

Tax Administration: Periodic Evaluation Needed if IRS Uses Levies to Collect Deferred Accounts

United States General Accounting Office GAO February 1989 Report to the Joint Committee on Taxation, U.S. Congress TAX ADMINISTRATION Periodic Evaluation Needed If IRS Uses Levies to Collect Deferred Accounts GAO,‘ GGD-89-34 GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-23 1295 February 14, 1989 The Honorable Dan Rostenkowski Chairman, Joint Com...
Date Sept. 28, 1988 Report No. T-GGD-88-55 Title

Tax Policy and Administration: Comprehensive Review of Civil Penalties Needed

United States General Accounting OffIce ) ~~q!,~J . iGAQ For Release on Delivery Expected at 9:?0 a.m. EDT Wednesday September 28, 1988 Testimony Comprehensive Needed Review of Civil Penalties Statement of Jennie S. Stathis, General Government Associate Division Director Before the Subcommittee on Private Retirement Plans and Oversight of the Internal Revenue Service Committee Senate Finance 13691...
Date Sept. 8, 1988 Report No. GGD-88-114 Title

California Crude Oil: An Analysis of Posted Prices and Fair Market Value

United States General Accounting Office GAO September 1988 Report to Congressional Requesters CALIFORNIA CRUDE OIL An Analysis of Posted Prices and Fair Market Value RESTF,ICTSL,--Not to be released outside the General Accountiq Gliicc c-xcepton the basis of the specific appswal by the Office of CongressionalRelations. . GAO/GGD88-114 A General Government Division B-206634 September 8, 1988 The Ho...
Date June 10, 1988 Report No. RCED-88-172 Title

Synthetic Fuels: Comparative Analyses of Retaining and Selling the Great Plains Project

W.d32 United States General Accounting Office .GiO June 1988 Report to the Chaikmafi, Subcommittee on Energy and Power, Committee on Energy and Commerce, House of Representatives SYNTHETIC FUELS $ Comparative Analyses of Retaining and Selling the Great Plains Project 136132 I’ / I I r3bI32 United States General Accounting Office - Report to the Chaikmali, Subcommittee on 1 Energy and Power, Comm...
Date March 31, 1988 Report No. GGD-88-56 Title

Tax Policy: Federal Estate Tax on Historic Properties

United States General Accounting Office GAO March 1988 Report to the Honorable Paul S. Trible, U.S. Senate TAX POLICY Federal Estate Tax on Historic Properties CM\141 GAO/GGD88-66 / 3s-yk.s- B-214148 March 3 1, 1988 The Honorable Paul S. Trible United States Senate Dear Senator Triblc,: In your December 1, 1986, letter. you noted a c’ oncern that federal estate tax could “pose a significant da...
Date Feb. 26, 1988 Report No. RCED-88-97 Title

Public Utilities: Information on the Cash Position of the Natural Gas and Telephone Industries

,, United States General Accounting -- Office Report to the Honorable Byron L. Dorgan, House of Representatives --,“,-,lf--ll- Febmary 1988 PUBLIC UTILITIES Information on the Cash Position of the Natural Gas and Telephone Industries 135120 --,_(_ II-~~-“.““..“.~--~-GA /RCED-8847 0 04\~L3R --111 . GAO United States General Accounting Office Washington, I&C, 20548 Resources, Community, Ec...
Date Feb. 23, 1988 Report No. T-GGD-88-13 Title

Tax Policy and Administration: Status of the 1988 Tax Return Filing Season

United States General Accounting Office Testimony For Release on Delivery Expected at 9:30 a.m. EST Tuesday February 23 1988 Status of the 1988 Tax Return Filing Season Statement of Jennie S. Stathis, General Government Associate Division Director Before the Subcommittee on Oversight Committee on Ways and Means House of Representatives c,* GAO/T-GGD-88-13 :”=.,,;;; Mr. Chairman and Members of th...
Date June 22, 1987 Report No. T-GGD-87-20 Title

Tax Policy and Administration: Tax-Exempt Organizations and the Unrelated Business Income Tax

United States Gen&aJ Accounting OlXlce 1.3 34 2L ’ GAO For Relcaaa on Delivery Expected at 12 noon, EDT June 22, 1987 Testimony Tax-Exqmpt Business Organizations ‘ Income Tax and the Unrelated Statement of Jennie S. Stathis, General Government Before the Subcommittee Committee Associate Division Director House of on Oversight on Ways and Means Representatives lllllllII llllll 133426 GAO/T-GGD-...
Date Nov. 14, 1986 Report No. GGD-87-13 Title

Tax Administration: How IRS Ensures That Others Adequately Safeguard Tax Data

.^. 1’ _-..m.---- * -,..._ __--l,l..lll. - -.-.- . . * , . United States General Accounting Office Report to the Commissioner of Internal Revenue Department of the Treasury * November 1986 TAX ADMINISTRATION HOW IRS Ensures That Others Adequately Safeguard Tax Data GAO United States ,General Accounting Office Washington, D.C. 20548 General Is223802 Government Division November 14,1986 The Honora...
Date July 28, 1986 Report No. GGD-86-72 Title

Tax Policy: Options for Speeding Tax Refunds and Reducing IRS' Interest Costs

United States General Accounting Office GAO July 1986 Report to the Joint Committee on Taxation Congress of the United States TAX POLICY Options for Speeding Tax Refunds and Reducing IRS’ Interest costs C’,$ \’ x GAO,‘GGD-86-72 . GAO United States General Accounting Office Washington, D.C. 20648 General Government Division B-222342 July 28, 1986 The Honorable Bob Packwood Chairman, Joint C...
Date April 29, 1986 Report No. 129740 Title

Tax Policy and Administration: IRS' Information Returns Matching Program

UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 FOR RELEASE ON DELIVERY Expected at 9:30 a.m., EDT Tuesday, April 29, 1986 STATEMENT OF JOHNNY C. FINCH, SENIOR ASSOCIATE DIRECTOR GENERAL GOVERNMENT DIVISION BEFORE THE SUBCOMMITTEEON COMMERCE,CONSUMER AND MONETARYAFFAIRS, COMMITTEE ON GOVERNMENT OPERATIONS HOUSE OF REPRESENTATIVES ON IRS' INFORMATION RETURNS MATCHING PROGRAM llllllll...
Date April 10, 1986 Report No. GGD-86-65 Title

Tax Policy: Investment Tax Credit for Offshore Drilling Rigs Needs Clarification

.. . I ‘. United States General Accounting Office 34m l - GAO April 1986 Report to the Joint Committee on Taxation Congress of the United States -~~~ TAX POLICY ” Investment Tax Credit for Offshore Drilling Rigs Needs Clarification cJ35J&yj GAO/GGD-86-65 1 United States General Accounting Office Washington, D.C. 20648 General Government Division E-222291 April 10, 1986 The Honorable Bob Packwo...
Date March 4, 1986 Report No. 129212 Title

Tax Policy and Administration: IRS Service Center Operations

UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 FOR RELEASE ON DELIVERY Expected at 9:30 a.m., EST Tuesday, March 4, 1986 STATEMENT OF JOBNNY C. FINCH, SENIOR ASSOCIATE DIRECTOR GENERAL GOVERNMENTDIVISION BEFORE THE SUBCOMMITTEE ON OVERSIGHT CON.MIlTEE ON WAYS AND NEANS EJOUSEOF REPRESENTATIVES ON IRS SERVICE CENTER OPERATIONS" .--- 129212 . I Mr. Chairman We are and Members of the ...
Date Feb. 21, 1986 Report No. GGD-86-20 Title

Tax Policy and Administration: Protecting Tax Revenue When Businesses File for Bankruptcy

United States General Accounting Office GAO February 1986 Report to the Joint Committee on Taxation Congress of the United States TAX ADMINISTRATION Protecting Tax Revenue When BusinessesFile for Bankruptcy ;AO,‘GGD-86-20 GAO United States General Accounting Office Washington, D.C. 20648 General Government Division B-220893 February 21, 1986 The Honorable Bob Packwood Chairman, Joint Committee o...
Date Jan. 17, 1986 Report No. GGD-86-34 Title

Tax Policy: Congress Should Further Restrict Use of the Completed Contract Method

United GA!! States General Accounting Office 33qCd Report to the Honorable Lawton Chiles United States Senate January 1986 TAX POLICY CongressShould Further Restrict Use of the Completed Contract Method 693YBgl GAO/GGD-86-34 GA6 united Genera.lAccountingOffice Wa.shingimn, D.C. 20648 General F&221074 states Government Division January 17,1986 The Honorable Lawton Chiles United States Senate Dear S...
Date May 8, 1985 Report No. 126891 Title

Tax Policy and Administration: U.S. Citizens Living in Foreign Countries and Not Filing Federal Income Tax Returns

UNITED STATES GENERALACCOUNTING OFFICE WASHINGTON,D.C. 20548 FOR RELEASEON DELIVERY Expected at 9:30 a.m. EDT Wednesday, May 8, 1985 STATEMENT OF JOHNNYC. FINCH, SENIOR ASSOCIATE DIRECTOR GENERALGOVERNMENT DIVISION BEFORETHE SUBCOMMITTEE COMMERCE, ON CONSUMER AND MONETARY AFFAIRS COMMITTEEON GOVERNMENT OPERATIONS HOUSEOF REPRESENTATIVES ON / I I UNITED STATES CITIZENS LIVING IN FO'REIGNCOUNTRIES A...
Date March 25, 1985 Report No. GGD-85-10 Title

Tax Policy and Administration: Congress Should Consider Changing Federal Income Taxation of the Property/Casualty Insurance Industry

Studies tax revenue done by the would hand, Assoclatlon from lndlcate ellminatlon that of "o slgniflcant the PAL account. would in - OBSERVATIONS APPROPRIATE ON THE % result elimination TAX TREATMENT COSTS On the likely other result of the PAL deduction and distortions insurers. OF FUTURE by Emil in substantial between to weigh stock these and disruptions mutual facts. CONCLUSION M. Sunley competi...
Date Dec. 10, 1984 Report No. GGD-85-12 Title

Tax Policy and Administration: Response to Questions About the Windfall Profit Tax on Alaskan North Slope Crude Oil

Request for copies of GAO reports should be sent to: U.S. General Accounting Office Document Handling and information Services Facility P.O. Box 6015 Gaithersburg, Md. 20760 Telephone (202) 275-6241 The first fivrz copies of individual reports are free of charge. Additional copies of tw~nd Additional audit reports are $3.25 each. copies of unbound rrrport (i.e., letter reports) and most other pub...
Date June 18, 1984 Report No. GGD-84-15 Title

Tax Policy and Administration: IRS' Administration of the Crude Oil Windfall Profit Tax Act of 1980

BY THE COMF’TROLLERGENERAL Report To The Chairman, Subcommittee On Commerce, Consumer And Monetary Affairs, House Committee On Government Operations OF THE UNITEDSTATES IRS’ Administration Of The Crude Oil Windfall Profit Tax Act Of 1980 Antlclpatlng that the removal of 011price controls would signlflcantly tncrease the 011 Industry’s proflts, the Congress enacted the Crude 011 Wmdfall Profl...