Tax Administration: Extent and Causes of Erroneous Levies

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Report Type	Reports and Testimonies
Report Date	Dec. 21, 1990
Report No.	GGD-91-9
Subject	Collection procedures Delinquent taxes Federal agency accounting systems Federal taxes Government collections Information systems Internal controls Tax administration systems Tax nonpayment IRS Automated Collection System IRS Integrated Data Retrieval System Accounting errors

Summary:

Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) use of levies initiated through its Automated Collection System (ACS), focusing on: (1) the extent and causes of erroneous levies; and (2) IRS controls to prevent erroneous levies or mitigate their effects.

GAO found that: (1) IRS erroneously levied the assets of 4,600, or 1.5 percent of individual taxpayers, and 7,800, or 5.7 percent of businesses during fiscal year 1986; (2) delays and errors in recording tax payments were the two primary causes of erroneous levies; (3) IRS could improve its controls and significantly reduce the number of erroneous levies by instituting a nationwide levy verification program; (4) IRS refunded most of the erroneously collected levies with interest; (5) 3 IRS service centers established a system to manually review levies identified through ACS with the more up-to-date information in the IRS Integrated Data Retrieval System; and (6) IRS computer modernization initiatives could help in the long run by providing more accurate and up-to-date information.

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Tax Administration: Extent and Causes of Erroneous Levies