Tax Policy: Evaluation of IRS' Refund Offset Study

Weekly Updates

LegiStorm is constantly adding new information on the people, places and reports in our database. In the past week, LegiStorm added:

376 new people
171 new organizations
408 new photos
1234 job history records for people in our database
653 education records for people in our database
1467 contact addresses, emails and URLs (LinkedIn, Facebook, etc.)
3 new people through the revolving door
109 new policy reports
43 new trips to our privately funded travel database
629 new personal financial disclosures
15148 new press releases
11 new town halls
25 new hearings

Caught Our Eye Rss

Former state sen. joins conservative immigration group

by Heavyn Lester on 09/17/2024
Some representatives are burning through their budgets

by Heavyn Lester on 09/16/2024
Burlison hires foul-mouthed comms specialist

by Andy Gottlieb on 09/13/2024
Lobbyist returns to Senate as chief of staff

by Heavyn Lester on 09/12/2024
Financial disclosures missing from four reps

by Heavyn Lester on 09/09/2024

» More from Caught Our Eye

Follow @LegiStorm

LegiStorm adds House Q2 salaries and expenses

2024-09-05
Latest Senate salary and expense records published

2024-06-10
LegiStorm adds House Q1 salaries and expenses

2024-06-05
LegiStorm adds Q4 salary analytics and turnover data

2024-03-14

» More from our DevBlog

Lobbyists exploit massive loophole to wine and dine lawmakers, aides at fancy getaways

by Politico on 09/22/2024
Vulnerable Dem senator who touts record 'fighting' lobbyists has long history of hiring them

by Fox News on 09/18/2024
Kamala Harris ran her office like a prosecutor. Not everyone liked that.

by The Washingon Post on 09/09/2024
Letter: Van Ostern’s recent flyer

by Concord Monitor on 08/29/2024

Premium Download PDF Now (32 pages)

Report Type	Reports and Testimonies
Report Date	Sept. 1, 1988
Report No.	GGD-88-117
Subject	Agency reports Debt collection Evaluation methods Government collections Offsetting collections Tax administration Tax refunds Tax returns IRS Refund Offset Program Child support payments

Summary:

In response to a congressional request, GAO evaluated the Internal Revenue Service's (IRS) study on refund offsets for delinquent child-support payments to determine whether its methodology supported its conclusions.

GAO found that the IRS methodology did not: (1) consider whether differences existed between the offset and nonoffset control groups prior to the offsets; (2) consider whether a nonfiling problem existed before the offsets occurred; (3) fully support the study's taxpayer compliance problems in subsequent years among those offset; (4) strictly compare the offset and control groups in non-tax-related respects; or (5) consider whether the taxpayer compliance problems it found were temporary or permanent. GAO also found that, although IRS is authorized to collect other delinquent debts owed to the government, the results of the study would not apply to debts other than delinquent child-support payments.

« Return to search Government Accountability Office reports

Weekly Updates

Caught Our Eye Rss

Social Media

DevBlog Rss

In the News

Tax Policy: Evaluation of IRS' Refund Offset Study