Tax Policy and Administration: IRS Compliance Initiative

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Report Type	Reports and Testimonies
Report Date	Aug. 3, 1995
Report No.	AIMD/GGD-95-220R
Subject	Accounts receivable Delinquent taxes Federal agency accounting systems Financial management Government collections Staff utilization Internal controls Management information systems Tax administration Voluntary compliance IRS Compliance Initiative IRS Enforcement Revenue Information System IRS Examination Program

Summary:

Pursuant to a congressional request, GAO examined the Internal Revenue Service's (IRS) compliance with the Chief Financial Officers (CFO) Act and its ability to track revenues under its fiscal year (FY) 1995 Compliance Initiative. GAO noted that IRS: (1) has made progress in resolving its long-standing problems in complying with the CFO Act, but it needs better accounting and reporting of its revenues; (2) needs to take action to create a viable financial management system that provides integrated accounting, management, and budget information and to establish adequately trained and qualified financial management staff; (3) does not currently have the capability to accurately track the revenues realized from its compliance initiatives; and (4) the implementation of its proposed tracking system has been delayed until at least October 1995.

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Tax Policy and Administration: IRS Compliance Initiative