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Tax Administration: Information on Selected IRS Tax Enforcement and Collection Efforts
Testimony issued by the General Accounting Office with an abstract that begins "This testimony discusses (1) the relationship between Internal Revenue Service (IRS) audits of taxpayers and other programs IRS uses to ensure that taxpayers' returns are accurate and (2) how IRS is managing the increased workload in two of its programs--offers-in-compromise and innocent spouse claims. IRS audited more than 600,000 taxpayers in fiscal year 2000, either face-to-face or through the mail. IRS has several programs that use computerized screening procedures to review all tax returns to detect certain types of errors. These programs result in millions of contacts with taxpayers to inform them of adjustments IRS made to their liabilities, seek explanations for errors IRS believes were made, or ask taxpayers to check whether they erred on their returns. The programs vary in their similarity to audits; some of the programs are most similar to audits that IRS conducts through the mail. The programs that IRS uses to detect errors on tax returns rely completely on information that taxpayers report on the tax returns and that IRS receives from third parties. Therefore, audits remain an important tax enforcement tool. Several factors suggest that IRS may be gaining better management …
Date:
April 5, 2001
Creator:
United States. General Accounting Office.
Object Type:
Text
System:
The UNT Digital Library
Tax Administration: Interim Report on Advance Tax Refunds
A letter report issued by the General Accounting Office with an abstract that begins "The Economic Growth and Tax Relief Reconciliation Act of 2001 directed the Treasury to issue advance 2001 tax refunds to individual taxpayers who filed a tax year 2000 return. As a result, the Internal Revenue Service (IRS) had to identify eligible taxpayers so that checks could be sent to these taxpayers by December 31, 2001. The Department of the Treasury's Financial Management Service was to issue the checks on behalf of IRS, with the first checks to be received during the week of July 23, 2001. As of September 30, 2001, 84 million taxpayers were to have received $36 billion in advance tax funds. IRS offset about $2.1 billion from these advance tax refunds to recover delinquent federal taxes. IRS spent $104 million to run the program through September 2001, which included IRS staffing costs as well as the costs associated with contracts, postage, and printing. The Treasury Inspector General for Tax Administration identified two initial problems that affected either the accuracy or timeliness of the advance refund notices. One involved computer programming errors that resulted in 523,000 taxpayers receiving notices indicating that they would receive …
Date:
December 13, 2001
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Tax Administration: IRS Can Help Taxpayers Reduce the Need for Tax Abatements
A letter report issued by the General Accounting Office with an abstract that begins "About one million taxpayers per year, as well as the Internal Revenue Service (IRS), incur costs to abate tax assessments created due to tax exemption errors. Avoiding the errors, or correcting them earlier, could reduce the burden on taxpayers of complying with tax laws. IRS has taken one step intended to help taxpayers avoid these errors--revising instructions for claiming exemptions. In another step, aimed at correcting some exemption errors that continue to be made, IRS decided to check name and social security number errors for spousal exemption claims during returns processing. In addition, IRS is considering implementing earlier--during returns processing--checks for dependent exemption errors and taxpayer contacts if the checks do not correct exemption errors. Doing such checks and contacts earlier is worthwhile. Although the cost savings to IRS are unknown, many taxpayers would benefit. However, IRS did not provide GAO with any details or documentation about how or when decisions would be made. Little is known about how to reduce nonexemption errors that lead to assessments being abated. Because more than one million taxpayers were burdened by such assessments, research to reduce the errors is …
Date:
March 30, 2001
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Tax Administration: Millions of Dollars Could Be Collected If IRS Levied More Federal Payments
A letter report issued by the General Accounting Office with an abstract that begins "The Internal Revenue Service (IRS) seeks to apply the law fairly to all taxpayers. Under the continuous levy program, however, taxpayers who receive federal payments are treated differently depending on whether the payments are made by the Federal Management Service (FMS) on behalf of other agencies or directly by the agencies themselves. Delinquent taxpayers receiving payments from FMS generally are subject to continuous levy, while those receiving payments directly from federal agencies are not. Although it may prove impractical to treat similarly all delinquent taxpayers who receive federal payments, progress--and substantial additional revenues--could be achieved in this area. FMS plans to include salaries at the U.S. Postal Service and salaries and retirement payments at the Defense Department (DOD) in the continuous levy program. There are similar plans to include all vendor payments from the Postal Service, DOD, and the Centers for Medicare and Medicaid Services. Discussions among FMS, IRS, and the agencies could ensure that all of these payments all included in the continuous levy program as soon as possible. These discussions could also speed the inclusion of some categories of vendor payments. The continuous levy …
Date:
July 20, 2001
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Tax Administration: Status of IRS' Efforts to Develop Measures of Voluntary Compliance
A letter report issued by the General Accounting Office with an abstract that begins "The U.S. tax system is based on voluntary reporting. The Internal Revenue Service (IRS) reviews all tax returns after they are filed to ensure compliance with tax laws governing this voluntary system. Despite these efforts, each year billions of dollars in taxes owed are not voluntarily reported and paid, which could result in reduced revenue to fund federal programs, higher tax rates, or both. There are three types of voluntary compliance measures: filing compliance, which measures the percent of taxpayers who file returns in a timely manner; payment compliance, which measures the percent of tax payments that are paid in a timely manner; and reporting compliance, which measures the percent of actual tax liability that is reported accurately on returns. This report reviews the status of IRS' plans to measure voluntary reporting compliance as well as six other federal programs that currently measure voluntary compliance. GAO found that IRS has tried to develop an approach for measuring voluntary compliance. It has established objectives and guiding principles for developing this measure as well as developed database software to collect and analyze data. As of March 2001, IRS' …
Date:
June 8, 2001
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Tax Benefits for Education in the Taxpayer Relief Act of 1997: New Legislative Developments
None
Date:
July 30, 2001
Creator:
Lyke, Bob
Object Type:
Report
System:
The UNT Digital Library
Tax Benefits for Education in the Taxpayer Relief Act of 1997: New Legislative Developments
None
Date:
July 30, 2001
Creator:
Lyke, Bob
Object Type:
Report
System:
The UNT Digital Library
Tax Benefits for Health Insurance: Current Legislation
A number of new or expanded tax benefits for health insurance are being discussed in the first months of the 107th Congress. Several were included in the President's FY2002 budget, including a new refundable tax credit. Proponents generally argue that changes are needed to extend coverage to the uninsured and to address efficiency and equity problems; opponents generally doubt that the changes under consideration would make much difference. One issue is whether new or expanded benefits would limit the reductions in general tax rates.
Date:
April 19, 2001
Creator:
Lyke, Bob
Object Type:
Report
System:
The UNT Digital Library
Tax Benefits for Health Insurance: Current Legislation
None
Date:
January 11, 2001
Creator:
Lyke, Bob
Object Type:
Report
System:
The UNT Digital Library
Tax-Cut Legislation: The Economic Growth and Tax Relief Act of 2001 (H.R. 3)
None
Date:
March 12, 2001
Creator:
Brumbaugh, David L.
Object Type:
Report
System:
The UNT Digital Library
Tax Cuts, the Business Cycle, and Economic Growth: A Macroeconomic Analysis
None
Date:
October 5, 2001
Creator:
Labonte, Marc & Makinen, Gail
Object Type:
Report
System:
The UNT Digital Library
Tax Deductions: Estimates of Taxpayers Who May Have Overpaid Federal Taxes by Not Itemizing
A letter report issued by the General Accounting Office with an abstract that begins "When computing their federal taxes, taxpayers either claim a standard deduction or itemize deductions. This report estimates (1) the number of taxpayers who may have overpaid their taxes by claiming the standard deduction instead of itemizing their deductions, and (2) the amount of taxes they may have overpaid. On about 510,000 individual tax returns in tax year 1998, GAO found that taxpayers did not itemize their deductions yet had mortgage interest payments that exceeded the standard deduction amount for their tax filing status. These taxpayers may have overpaid their taxes by about $311 million. The average overpayment amount was $610, and about 35 percent of the taxpayers had overpaid their taxes by more than $500."
Date:
April 12, 2001
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Tax-Exempt Bond Provisions in the “Economic Growth and Tax Relief Reconciliation Act of 2001”
This report describes and analyzes three provisions included in P.L. 107-16. Two of the three provisions will likely induce more tax-exempt bond financing for public school capital investment through loosening arbitrage bond rules for some issuers and expanding the list of otherwise private facilities that are still eligible for tax-exempt financing. The third provision, lower marginal tax rates, will decrease the demand for tax-exempt bonds.
Date:
July 19, 2001
Creator:
Maguire, Steve
Object Type:
Report
System:
The UNT Digital Library
Tax-Exempt Bonds: A Description of State and Local Government Debt
None
Date:
October 10, 2001
Creator:
Maguire, Steven
Object Type:
Report
System:
The UNT Digital Library
“Tax Rebate” for 2001: Frequently Asked Questions About The Rate Reduction Tax Credit
None
Date:
June 20, 2001
Creator:
unknown
Object Type:
Report
System:
The UNT Digital Library
Tax Subsidies for Health Insurance for the Uninsured: An Economic Analysis of Selected Policy Issues for Congress
None
Date:
January 16, 2001
Creator:
Guenther, Gary
Object Type:
Report
System:
The UNT Digital Library
Tax Systems Modernization: Results of Review of IRS' Third Expenditure Plan
A letter report issued by the General Accounting Office with an abstract that begins "This report reviews the Internal Revenue Service's (IRS) third expenditure plan for its systems modernization project. GAO found that the plan satisfied the conditions specified in Treasury's 1998 and 1999 appropriations acts and that IRS was making progress towards satisfying Congress' direction on the Custodial Accounting Project (CAP) and Security and Technology Infrastructure Release (STIR) Project. Although IRS has made significant progress in establishing effective modernization management capability, important and challenging work remains to ensure that the systems work as intended. GAO also found that five modernization initiatives experienced schedule delays or cost increases, each of which IRS disclosed in the third plan. However, the third plan did not address whether projects' prior commitments for delivery of promised systems capabilities and benefit/business value were being met. IRS used contractor-provided "rough order-of-magnitude" estimates in preparing its third expenditure plan. However, consistent with its established practice, IRS planned to validate the third plan's estimates as part of its negotiating and definitizing contract task orders. For IRS' second expenditure plan, this process resulted in finalized contract costs that were $9 million under the "rough order-of-magnitude" estimates in the plan."
Date:
January 22, 2001
Creator:
United States. General Accounting Office.
Object Type:
Report
System:
The UNT Digital Library
Tax Treatment of Health Insurance Expenditures by the Self-Employed: Current Law and Selected Economic Effects
None
Date:
January 23, 2001
Creator:
Guenther, Gary
Object Type:
Report
System:
The UNT Digital Library
[TBAAL interview with president and founder Curtis King]
Video footage from The Black Academy of Arts and Letters recorded during an interview with founder and president Curtis King in 2001. The VHS footage shows King being interviewed in his office and in the Naomi Bruton Theatre on the topics of his education programs, theatre fellowships, history of the academy and current location along with the 20 year contract the academy shares with the city of Dallas.
Date:
2001
Creator:
King, Curtis
Object Type:
Video
System:
The UNT Digital Library
[TBAAL interview with president and founder Curtis King, 2]
Video footage from The Black Academy of Arts and Letters recorded during an interview with founder and president Curtis King in 2001. The VHS footage shows King being interviewed in his office and in the Naomi Bruton Theatre on the topics of his education programs, theatre fellowships, history of the academy and current location along with the 20 year contract the academy shares with the city of Dallas.
Date:
2001
Creator:
King, Curtis
Object Type:
Video
System:
The UNT Digital Library
[TBAAL interview with president and founder Curtis King, raw footage]
Video footage from The Black Academy of Arts and Letters recorded during an interview with founder and president Curtis King in 2001. The raw VHS footage shows King being interviewed in his office and in the Naomi Bruton Theatre on the topics of his education programs, theatre fellowships, history of the academy and current location along with the 20 year contract the academy shares with the city of Dallas.
Date:
2001
Creator:
King, Curtis
Object Type:
Video
System:
The UNT Digital Library
[TBAAL interviews with Curtis King for Western New York Magazine]
Video footage from The Black Academy of Arts and Letters recorded during interviews with Curtis King for Western New York Magazine and a Buffalo New York morning news show in 2001. The VHS footage shows footage of King and the interior of the academy. The interviews switch around the 7:40 time mark.
Date:
2001
Creator:
Western New York Magazine
Object Type:
Video
System:
The UNT Digital Library
[TBAAL Poetry, Part 1 of 2]
Video recording from The Black Academy of Arts and Letters recorded during their TBAAL Poetry event in 2001. This video features various poetry performances by local poets live on stage at Clarence Muse Café Theatre. This video is Part 1 of 2 of the event.
Date:
February 10, 2001
Creator:
unknown
Object Type:
Video
System:
The UNT Digital Library
[TBAAL Poetry, Part 2 of 2]
Video recording from The Black Academy of Arts and Letters recorded during their TBAAL Poetry event in 2001. This video features various poetry performances by local poets live on stage at Clarence Muse Café Theatre. This video is Part 2 of 2 of the event.
Date:
February 10, 2001
Creator:
unknown
Object Type:
Video
System:
The UNT Digital Library