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Tax Administration: IRS Could Do More to Verify Taxpayer Identities

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Report Type Reports and Testimonies
Report Date Aug. 30, 1995
Report No. GGD-95-148
Subject
Summary:

This report discusses Internal Revenue Service (IRS) procedures for processing and posting tax returns in which the primary filer does not provide a Social Security number or provides a name and Social Security number that do not match records at the Social Security Administration. In particular, GAO addresses (1) the growth in accounts with missing or incorrect Social Security numbers of IRS' Individual Master File, (2) IRS procedures for verifying the identities of tax return filers, and (3) the potential effects of the procedures on IRS' plans to modernize the tax system and on IRS' income-matching program.

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