Tax administration impact of compliance and collection program declines on taxpayers.

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DIANE Publishing, 2002 - 47 páginas
For the last several years, Congress and others have been concerned about declines in the Internal Revenue Service's (IRS) compliance and collection programs. Many view these programs-such as audits to determine whether taxpayers have accurately reported the amount of taxes that they owe and collection follow-up with taxpayers who have not paid what is owed-as critical for maintaining the public's confidence in our tax system. Taxpayers' willingness to voluntarily comply with the tax laws depends in part on their confidence that their friends, neighbors, and business competitors are paying their share of taxes. As we previously reported, some declines in compliance and collection programs have been dramatic. 1 For example, from fiscal year 1996 to fiscal year 2000, the number of individual tax returns audited by IRS declined by over 60 percent. Furthermore, IRS was unable to pursue many delinquent taxpayers, deferring collection action on billions of dollars in unpaid taxes.
 

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Página 9 - The violations include: (1) willful failure to obtain the required approval signatures on documents authorizing the seizure of a taxpayer's home, personal belongings, or business assets; (2) providing a false statement under oath material to a matter involving a taxpayer; (3) with respect to a taxpayer, taxpayer representative, or other IRS employee, the violation of any right under the US Constitution, or any civil right established under titles VI or VII of the Civil Rights Act of...
Página 16 - IRS Modernization: Continued Improvement in Management Capability Needed to Support Long-Term Transformation (GAO-01-700T, May 8, 2001).
Página 9 - ... violations of the Internal Revenue Code of 1986, Department of Treasury regulations, or policies of the Internal Revenue Service (including the Internal Revenue Manual) for the purpose of retaliating against, or harassing, a taxpayer, taxpayer representative, or other employee of the Internal Revenue Service...
Página 14 - ... into an IRS-wide performance plan (which sets out measurable objectives such as the number of audits to be done). These plans are, in turn, incorporated into IRS's budget justification (which sets out its resource requests to Congress). The remaining steps...
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