Resource Type

Adoption Tax Credit: IRS Can Reduce Audits and Refund Delays (open access)

Adoption Tax Credit: IRS Can Reduce Audits and Refund Delays

A letter report issued by the Government Accountability Office with an abstract that begins "The federal adoption tax credit, established in 1996, was amended in 2010. These amendments included making the credit refundable (meaning taxpayers could receive payments in excess of their tax liability) and increasing the maximum allowable credit to $13,170 of qualified adoption expenses for tax year 2010. As of August 20, 2011, taxpayers filed just under 100,000 returns, claiming about $1.2 billion in adoption credits. Following these changes, the Internal Revenue Service (IRS) developed a strategy for processing adoption credit claims. GAO was asked to (1) describe IRS's strategy for ensuring compliance with the adoption credit for the 2011 filing season, (2) assess IRS's related communication with taxpayers and stakeholders, and (3) assess its processing and audit of claims. To conduct its analysis, GAO analyzed IRS data and documents, interviewed IRS officials, observed IRS examiners, and interviewed other stakeholders."
Date: October 20, 2011
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Potential Financial Effect on the U.S. Postal Service of Increased Voting by Mail (open access)

Potential Financial Effect on the U.S. Postal Service of Increased Voting by Mail

A publication issued by the Government Accountability Office with an abstract that begins "The United States Postal Service (USPS) is in a serious financial crisis and has not generated sufficient revenue to cover its expenses and financial obligations as mail volume continues to decline. Congress requested that we examine how much additional revenue could result from the increased use of voting by mail--that is, more registered voters receiving and casting ballots through the mail. Currently, all states use voting by mail to some degree, most commonly in the form of absentee ballots mailed to registered voters who cannot, or choose not to, vote in person on Election Day. However, Oregon and Washington now administer elections solely through mail voting. According to a 2009 U.S. Election Assistance Commission (EAC) study, about 23.7 million ballots, or 17.7 percent of all votes, were cast by mail in the 2008 presidential election. This report documents information on the revenue potential of increased use of voting by mail that we presented to your office on August 17, 2011."
Date: October 20, 2011
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Review of U.S. Response to the Honduran Political Crisis of 2009 (open access)

Review of U.S. Response to the Honduran Political Crisis of 2009

Correspondence issued by the Government Accountability Office with an abstract that begins "On June 28, 2009, Honduran President Manuel Zelaya was detained by his country's military and flown to Costa Rica. Zelaya's removal from Honduras followed several months of political polarization within Honduras in response to a number of controversial actions taken by Zelaya, including efforts to hold a national poll on June 28, 2009. Zelaya's stated purpose for the poll was to ask Hondurans if there should be a referendum on whether the country should convoke a national constituent assembly to approve a new constitution. However, Honduran officials from other government institutions stated that they believed Zelaya would use the results of the poll to suspend the Honduran constitution. Immediately following the removal of Zelaya, the Honduran National Congress voted in Roberto Micheletti, President of the National Congress at the time, to replace Zelaya as President of Honduras. U.S. policy toward Honduras in the months preceding Zelaya's removal was to support the rule of law and the Honduran constitution, and to encourage Honduras' political actors to resolve their differences consensually and within Honduran law. In response to Zelaya's removal, U.S. officials characterized the events of June 28, 2009, as …
Date: October 20, 2011
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library