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The Effects of Interactions with IRS Employees on Tax Practitioners' Attitudes toward the IRS

Description: The purpose of this study was to determine the effects of interactions with IRS employees on tax practitioners' attitudes toward the IRS. The mission of the IRS is to inspire the highest degree of public confidence as it collects the proper amount of tax revenues at the least cost to the public. The IRS believes it must project a favorable image to tax practitioners in order to foster a high level of support for its mission. Prior surveys of tax practitioners found that practitioners have generally unfavorable attitudes toward the IRS and its employees. This study examined whether the unfavorable attitudes result from interactions with IRS employees, and provides empirical evidence of the effects of interactions with IRS employees on tax practitioners' attitudes toward the IRS.
Date: December 1992
Creator: Gutierrez, Theresa Kay
Partner: UNT Libraries

The Internal Revenue Service's Use of Private Debt Collection Agencies: Current Status and Issues for Congress

Description: Under the American Jobs Creation Act of 2004 (AJCA, P.L. 108-357), the Internal Revenue Service (IRS) has acquired for the second time in its history the legal authority to hire private debt collection agencies (PCAs) to assist in the collection of certain individual tax debt. The grant of authority grew out of a proposal made by the Bush Administration in its budget request for the IRS in both FY2004 and FY2005. This report focuses on IRS’s current plan for hiring PCAs to collect delinquent individual taxes and the policy issues it raises. It begins with an examination of the scope of IRS’s authority to use PCAs under the AJCA and concludes with a discussion of the main issues for Congress as it oversees IRS’s efforts to implement and manage the private tax debt collection initiative. The report will be updated to reflect significant legislative action and new developments related to the initiative
Date: January 11, 2006
Creator: Guenther, Gary
Partner: UNT Libraries Government Documents Department

IRS Reform: Innocent Spouse Rule

Description: Married couples filing joint tax returns are liable individually and as a couple for all taxes due on the return with a limited exemption for innocent spouses. This report discusses joint and several liability, which has been the subject of much criticism and calls for reform or elimination.
Date: July 2, 1998
Creator: Ripy, Thomas B.
Partner: UNT Libraries Government Documents Department

IRS Reform: Innocent Spouse Rule

Description: Married couples filing joint tax returns are liable individually and as a couple for all taxes due on the return with a limited exemption for innocent spouses. This report discusses joint and several liability, which has been the subject of much criticism and calls for reform or elimination.
Date: July 2, 1998
Creator: Ripy, Thomas B
Partner: UNT Libraries Government Documents Department

Internal Revenue Service: Status of GAO Financial Audit and Related Financial Management Report Recommendations

Description: A letter report issued by the Government Accountability Office with an abstract that begins "In its role as the nation's tax collector, the Internal Revenue Service (IRS) has a demanding responsibility to annually collect trillions of dollars in taxes, process hundreds of millions of tax and information returns, and enforce the nation's tax laws. Since its first audit of IRS's financial statements in fiscal year 1992, GAO has identified a number of weaknesses in IRS's financial management operations. In related reports, GAO has recommended corrective actions to address those weaknesses. Each year, as part of the annual audit of IRS's financial statements, GAO makes recommendations to address any new weaknesses identified and follows up on the status of IRS's efforts to address the weaknesses GAO identified in previous years' audits. The purpose of this report is to (1) provide an overview of the financial management challenges still facing IRS, (2) provide the status of financial audit and financial management-related recommendations and the actions needed to address them, and (3) highlight the relationship between GAO's recommendations and internal control activities central to IRS's mission and goals."
Date: June 30, 2010
Creator: United States. Government Accountability Office.
Partner: UNT Libraries Government Documents Department

Internal Revenue Service: Assessment of Budget Justification for Fiscal Year 2011 Identified Opportunities to Enhance Transparency

Description: Correspondence issued by the Government Accountability Office with an abstract that begins "The financing of the federal government depends importantly on the effectiveness of the Internal Revenue Service's (IRS) ability to administer the tax laws, including achieving its goals of providing taxpayer services to make voluntary compliance easier and enforcing tax laws to ensure everyone meets their obligations to pay taxes. The President requested $12.6 billion to fund IRS's fiscal year (FY) 2011 operations, including $5.8 billion for enforcement, $4.1 billion for operations support, and $2.3 billion for taxpayer services. Another $387 million is for IRS's Business Systems Modernization (BSM) program, IRS's ongoing effort to improve the agency's tax processing systems. In addition to its annual appropriation, IRS projects that it will also collect and have available to use about $339 million in offsetting collections, including user fees and reimbursable programs. IRS's Strategic Plan 2009-2013 guides budget and program decisions and emphasizes IRS's goals. It recognizes the increasing complexity of tax laws, changing business models, expanding use of electronic data and related security risks, accelerating growth in international tax activities, and growing human capital challenges. With all of these competing priorities for spending in IRS programs, limited resources make it important for Congress and other stakeholders to have sound and transparent information on how proposed spending is related to IRS achieving its goals and whether there are opportunities to revise its plans so that resources expended achieve maximum impact on desired service and enforcement results. Based on Congress' requests, our objectives were to (1) describe IRS's budget and staffing trends for FY 2007 through FY 2011, including funding from other budgetary resources; (2) assess the transparency of IRS's FY 2011 budget justification presentation; (3) assess efficiencies and savings projections in IRS's FY 2011 budget justification; (4) determine how program initiatives ...
Date: May 26, 2010
Creator: United States. Government Accountability Office.
Partner: UNT Libraries Government Documents Department

Internal Revenue Service: Interim Results of the 2007 Tax Filing Season and the Fiscal Year 2008 Budget Request

Description: A letter report issued by the Government Accountability Office with an abstract that begins "The Internal Revenue Service's (IRS) tax filing season performance is a key indicator of how well IRS serves taxpayers. This year's filing season was expected to be risky because of tax system changes, including the telephone excise tax refund (TETR). IRS's fiscal year (FY) 2008 budget request shows its spending proposal for taxpayer service, enforcement, and Business Systems Modernization (BSM). The request includes initiatives to reduce the tax gap, the difference between what taxpayers owe and what they voluntarily pay on time. IRS recently estimated the net tax gap to be $290 billion in 2001. GAO was asked to (1) describe IRS's 2007 filing season performance, (2) determine how IRS's proposed FY 2008 budget compares to prior years', provides information on how proposals may impact the tax gap, justifies new spending, and whether there are opportunities to reduce or reallocate resources, and (3) evaluate the status of IRS's efforts to develop and implement BSM."
Date: April 3, 2007
Creator: United States. Government Accountability Office.
Partner: UNT Libraries Government Documents Department

Internal Revenue Service: Procedural Changes Could Enhance Tax Collections

Description: A letter report issued by the Government Accountability Office with an abstract that begins "GAO previously testified that federal contractors abused the tax system with little consequence. While performing those audits, GAO noted that the Internal Revenue Service (IRS) records sometimes contained inaccurate or outdated tax information that prevented IRS from taking appropriate collection actions against those contractors, including submitting their tax debt to the Federal Payment Levy Program (FPLP) for collection. As a result, GAO was asked to review IRS's coding of tax debt excluded from the FPLP to determine whether (1) IRS tax records contain inaccurate status or transaction codes that exclude tax debt from the FPLP, (2) IRS's monitoring could be strengthened to ensure the accuracy of its status and transaction codes, and (3) other opportunities exist to increase the amount of tax debt included in the FPLP."
Date: November 15, 2006
Creator: United States. Government Accountability Office.
Partner: UNT Libraries Government Documents Department

Internal Revenue Service: Review of the Fiscal Year 2010 Budget Request

Description: A letter report issued by the Government Accountability Office with an abstract that begins "The financing of the federal government depends largely on the Internal Revenue Service's (IRS) ability to administer the tax laws, which includes providing service to taxpayers and enforcing the law so that individuals and businesses pay the taxes they owe. The President's fiscal year 2010 budget request details how IRS intends to allocate its resources to achieve these goals while also continuing its investment modernizing its tax processing systems. GAO was asked to (1) describe budget trends, including dollars and full time equivalents; (2) describe legislative proposals that, if enacted, could result in savings or increased revenues; (3) describe the requested increases in funding for new initiatives; (4) assess return on investment (ROI) information; and (5) assess and the status of the Business Systems Modernization (BSM) program. To do this, GAO compared the budget request to prior years, analyzed key documents, and interviewed IRS officials"
Date: June 3, 2009
Creator: United States. Government Accountability Office.
Partner: UNT Libraries Government Documents Department

Internal Revenue Service: Status of Recommendation from Financial Audits and Related Financial Management Reports

Description: A letter report issued by the General Accounting Office with an abstract that begins "In its role as the nation's tax collector, the Internal Revenue Service (IRS) has a demanding responsibility in collecting taxes, processing tax returns, and enforcing the nation's tax laws. Since GAO's first audit of IRS's financial statements in fiscal year 1992, a number of weaknesses in IRS's financial management operations have been identified. In related reports, GAO has recommended corrective action to address those weaknesses. Each year as part of the annual audit of IRS's financial statements, GAO not only makes recommendations to address any new weaknesses identified but also follows up on the open weaknesses GAO identified in previous years' audits. The purpose of this report is to assist IRS management in tracking the status of audit recommendations and actions needed to address them."
Date: April 28, 2004
Creator: United States. General Accounting Office.
Partner: UNT Libraries Government Documents Department

Internal Revenue Service: Assessment of the Fiscal Year 2006 Budget Request

Description: A statement of record issued by the Government Accountability Office with an abstract that begins "The Internal Revenue Service (IRS) has been shifting its priorities from taxpayer service to enforcement and its management of Business Systems Modernization (BSM) from contractors to IRS staff. Although there are sound reasons for these adjustments, they also involve risks. With respect to the fiscal year 2006 budget request, GAO assessed (1) how IRS proposes to balance its resources between taxpayer service and enforcement programs and the potential impact on taxpayers, (2) status of IRS's efforts to develop and implement the BSM program, and (3) the progress IRS has made in implementing best practices in developing its Information Technology (IT) operations and maintenance budget."
Date: April 27, 2005
Creator: United States. Government Accountability Office.
Partner: UNT Libraries Government Documents Department

Internal Revenue Service: Status of GAO Financial Audit and Related Financial Management Report Recommendations

Description: A letter report issued by the Government Accountability Office with an abstract that begins "In its role as the nation's tax collector, the Internal Revenue Service (IRS) has a demanding responsibility in annually collecting over $2 trillion in taxes, processing hundreds of millions of tax and information returns, and enforcing the nation's tax laws. Since its first audit of IRS's financial statements in fiscal year 1992, GAO has identified a number of weaknesses in IRS's financial management operations. In related reports, GAO has recommended corrective action to address those weaknesses. Each year, as part of the annual audit of IRS's financial statements, GAO not only makes recommendations to address any new weaknesses identified but also follows up on the status of weaknesses GAO identified in previous years' audits. The purpose of this report is to (1) assist IRS management in tracking the status of audit recommendations and actions needed to fully address them and (2) demonstrate how the recommendations relate to control activities central to IRS's mission and goals. GAO is making no new recommendations in this report."
Date: June 7, 2007
Creator: United States. Government Accountability Office.
Partner: UNT Libraries Government Documents Department

Internal Revenue Service: Status of GAO Financial Audit and Related Financial Management Report Recommendations

Description: A letter report issued by the Government Accountability Office with an abstract that begins "In its role as the nation's tax collector, the Internal Revenue Service (IRS) has a demanding responsibility in annually collecting trillions of dollars in taxes, processing hundreds of millions of tax and information returns, and enforcing the nation's tax laws. Since its first audit of IRS's financial statements in fiscal year 1992, GAO has identified a number of weaknesses in IRS's financial management operations. In related reports, GAO has recommended corrective action to address those weaknesses. Each year, as part of the annual audit of IRS's financial statements, GAO not only makes recommendations to address any new weaknesses identified but also follows up on the status of weaknesses GAO identified in previous years' audits. The purpose of this report is to (1) assist IRS management in tracking the status of audit recommendations and actions needed to fully address them and (2) demonstrate how the recommendations relate to control activities central to IRS's mission and goals."
Date: July 2, 2008
Creator: United States. Government Accountability Office.
Partner: UNT Libraries Government Documents Department

Internal Revenue Service: Status of Recommendations from Financial Audits and Related Financial Management Reports

Description: A letter report issued by the Government Accountability Office with an abstract that begins "In its role as the nation's tax collector, the Internal Revenue Service (IRS) has a demanding responsibility in annually collecting over $2 trillion in taxes, processing hundreds of millions of tax and information returns, and enforcing the nation's tax laws. Since its first audit of IRS's financial statements in fiscal year 1992, GAO has identified a number of weaknesses in IRS's financial management operations. In related reports, GAO has recommended corrective action to address those weaknesses. Each year, as part of the annual audit of IRS's financial statements, GAO not only makes recommendations to address any new weaknesses identified but also follows up on the status of weaknesses GAO identified in previous years' audits. The purpose of this report is to (1) assist IRS management in tracking the status of audit recommendations and actions needed to fully address them and (2) demonstrate how the recommendations fit into IRS's overall management and internal control structure."
Date: June 6, 2006
Creator: United States. Government Accountability Office.
Partner: UNT Libraries Government Documents Department