Menu Search Account

LegiStorm

Get LegiStorm App Visit Product Demo Website
» Get LegiStorm App
» Get LegiStorm Pro Free Demo

Tax Administration: Nonfiling Among U.S. Citizens Abroad

  Premium   Download PDF Now (37 pages)
Report Type Reports and Testimonies
Report Date May 11, 1998
Report No. GGD-98-106
Subject
Summary:

GAO was asked to review available data on the tax compliance of U.S. citizens living abroad. GAO found the Internal Revenue Service (IRS) has not estimated the overall prevalence of nonfiling abroad or the resulting loss of tax revenue, and the data GAO identified in its review were inadequate to support reliable quantified estimates. Data on the number of U.S. taxpayers residing abroad and the number of returns they file are of uncertain reliability, and the amount of taxes that nonfilers would owe if they were to file is unknown. One recent IRS initiative, however, focused on certain Mideast countries and identified enough nonfilers and additional tax revenue that IRS believes there may be benefit to looking for concentrations of nonfilers in other foreign countries.

« Return to search Government Accountability Office reports