A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on payroll taxes owed to the federal government and the associated trust fund recovery penalties assessed individuals responsible for the nonpayment of these taxes, focusing on the: (1) extent to which payroll taxes are not remitted to the federal government; (2) magnitude of the trust fund recovery penalties assessed against individuals of organizations that withheld federal payroll taxes from employees' salaries but did not forward them; (3) extent to which individuals who have not remitted payroll taxes are responsible for not paying these taxes at multiple businesses; (4) extent to which businesses and individuals who failed to pay payroll taxes are also receiving federal benefits or other federal payments; and (5) factors that affect the Internal Revenue Service's (IRS) ability to enforce compliance or pursue collections in this area."

Testimony issued by the General Accounting Office with an abstract that begins "Pursuant to a legislative requirement, GAO discussed the results of its work on payroll taxes owed to the federal government and the associated trust fund recovery penalties (TFRP) assessed against individuals responsible for the nonpayment of these taxes."