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Tax Administration: IRS Activities to Increase Compliance of Overseas Taxpayers

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Report Type Reports and Testimonies
Report Date May 18, 1993
Report No. GGD-93-93
Subject
Summary:

The Internal Revenue Service (IRS) has undertaken several initiatives to encourage voluntary tax compliance by Americans living overseas, including reducing taxpayer burden, increasing taxpayer education, and continuing its enforcement efforts. In spite of these efforts, IRS still lacks the data it needs to determine the full extent of nonfiling. IRS efforts to simplify filing and educate taxpayers about the filing requirements appear to be positive steps to encourage persons to file. Although the enforcement efforts GAO studied resulted in minimal revenues, IRS' plans to develop more information on the population of overseas Americans may allow it to better target its enforcement activities.

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