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                    Most Recent Reports**1 - 20 of 1940 Reports**
	
	

	
	  **Released on   Apr 9, 2024**
          IRS Direct File: Actions Needed during Pilot to Improve Information on Costs and Benefits
    GAO-24-107236
      Published:   Apr 9, 2024
. 
        Publicly Released:   Apr 9, 2024
.
    IRS is piloting Direct File during the 2024 tax filing season. It is a system that will guide certain taxpayers through preparing and filing their tax returns on IRS's website for free. IRS estimated that Direct File could cost $64-$249 million annually—depending on assumptions such as the number of taxpayers served. IRS estimated that participating taxpayers may save $21 million in tax preparation costs. However...
      **Released on   Mar 19, 2024**
          Information Technology: IRS Needs to Complete Planning and Improve Reporting for Its Modernization Programs
    GAO-24-106566
      Published:   Mar 19, 2024
. 
        Publicly Released:   Mar 19, 2024
.
    The Internal Revenue Service relies extensively on IT systems to collect taxes and distribute refunds. In August 2022, Congress appropriated tens of billions of dollars to the IRS, partly to help the agency modernize its IT systems. The IRS intends to use some of these funds to replace legacy IT systems, give taxpayers more online tools and services, and protect taxpayer privacy and security. However...
      **Released on   Feb 14, 2024**
          IRS Reform: Following Leading Practices and Improving Cost Estimation Policies Could Benefit Agency Efforts
    GAO-24-106091
      Published:   Feb 14, 2024
. 
        Publicly Released:   Feb 14, 2024
.
    After years of reductions in funding, Congress provided IRS with tens of billions of dollars to address longstanding tax administration challenges, such as outdated technology. In 2023, IRS released its Strategic Operating Plan, which includes a high-level vision and transformation objectives. Leading agency reform practices identified in our prior work can help IRS meet its goals. Following our best practices could help IRS better estimate...
      **Released on   Feb 12, 2024**
          Tax Compliance: Opportunities Exist to Improve IRS High-Income/High-Wealth Audits
    GAO-24-106112
      Published:   Jan 11, 2024
. 
        Publicly Released:   Feb 12, 2024
.
    In 2020, to address a decline in audit rates for the highest-income taxpayers, the Department of the Treasury directed IRS to audit at least 8% of tax returns filed by individuals with income of $10 million or more. While IRS has increased the number of these audits, IRS still needs to assess its: Research efforts to understand the complexity of high-income returns Audit selection models...
      **Released on   Feb 6, 2024**
          Private Debt Collection Program: IRS Could Improve Results and Better Promote Equitable Outcomes for Taxpayers
    GAO-24-106140
      Published:   Feb 6, 2024
. 
        Publicly Released:   Feb 6, 2024
.
    Under the Private Debt Collection Program, the IRS contracts with private collection agencies to collect certain taxes that haven't been paid. Most of the individual and business taxpayers that IRS assigns to this program owe $5k or less. The IRS should evaluate potential equity disparities in this program, such as unintended and unwarranted differences in collection referrals by race, sex, or location. However, the IRS...
      **Released on   Jan 25, 2024**
          2023 Tax Filing: IRS Improved Customer Service, but Could Further Improve Processing and Evaluate Expedited Hiring
    GAO-24-106581
      Published:   Jan 25, 2024
. 
        Publicly Released:   Jan 25, 2024
.
    IRS has previously had challenges processing tax returns on time and meeting taxpayer needs. But in 2023, IRS's service showed improvement. Tax filers experienced faster processing times, shorter wait times for phone service, and more in-person options for getting tax help. However, the agency fell short of some of its goals for processing tax returns on time. Also, IRS was able to use a faster...
      **Released on   Dec 14, 2023**
          Low-Income Housing Tax Credit: Opportunities to Improve Oversight
    GAO-24-107064
      Published:   Dec 14, 2023
. 
        Publicly Released:   Dec 14, 2023
.
    In this Snapshot we review our prior work on the Low-Income Housing Tax Credit—the largest source of federal assistance for developing affordable rental housing. We've found that the cost of projects using the tax credit varies widely and that there's minimal federal oversight. We discuss ways to address these issues—for example, by collecting better data on project costs. Currently no federal agency has the authority...
      **Released on   Dec 11, 2023**
          Economic Downturns: Effects of Automatic Spending Programs and Taxes
    GAO-24-106056
      Published:   Nov 16, 2023
. 
        Publicly Released:   Dec 11, 2023
.
    "Automatic stabilizers" adjust federal spending and taxes during an economic downturn. These budget mechanisms can help keep the economy afloat when unemployment is high and incomes fall. Our Q&A report documents the effects of automatic stabilizers in recent economic downturns. Specifically, they: Prevented the economy from getting worse by generating additional economic activity Helped support people's wellbeing by alleviating poverty and improving nutrition through government...
      **Released on   Nov 15, 2023**
          Tax Enforcement: IRS Can Improve Use of Information Returns to Enhance Compliance
    GAO-24-107095
      Published:   Nov 15, 2023
. 
        Publicly Released:   Nov 15, 2023
.
    Employers, banks, and other third-parties file "information returns" with the IRS detailing your income and other factors that can affect your tax bill. Mismatches between this information and what you report on your taxes can indicate errors or fraud. This Snapshot report covers our work on tax information reporting and how IRS could, for example: Improve its use of information returns Lay the groundwork to...
          Sole Proprietor Compliance: Treasury and IRS Have Opportunities to Reduce the Tax Gap
    GAO-24-105281
      Published:   Oct 19, 2023
. 
        Publicly Released:   Nov 15, 2023
.
    Each year, sole proprietors—like gig workers, social media influencers, and trade workers in business for themselves—underreport income that leads to about $80 billion in unpaid taxes. These taxpayers may have difficulty paying their taxes accurately, in part, because they have no tax withholding. Experts we surveyed also said that sole proprietors may find current tax guidance too technical and could be confused about income from...
      **Released on   Nov 9, 2023**
          Financial Audit: IRS's FY 2023 and FY 2022 Financial Statements
    GAO-24-106472
      Published:   Nov 9, 2023
. 
        Publicly Released:   Nov 9, 2023
.
    The Internal Revenue Service collects taxes to fund federal programs and services. In FY23, IRS collected about $4.7 trillion in taxes and paid out more than $650 billion in tax refunds, credits, and other payments. We audit and issue opinions annually on IRS's financial statements and on related internal controls (e.g., processes to reasonably assure that transactions are properly authorized and recorded). In FY23, we...
      **Released on   Oct 24, 2023**
          Tax Administration: IRS Has Opportunities to Address Longstanding Challenges
    GAO-24-107129
      Published:   Oct 24, 2023
. 
        Publicly Released:   Oct 24, 2023
.
    We testified about IRS's longstanding struggles to: Provide timely answers to taxpayer questions Address delays processing tax returns Hire and retain critical staff Protect sensitive information from unauthorized users IRS generally agreed with our prior recommendations on these issues, but hasn't fully implemented them. For example, IRS created a workforce planning initiative to fill critical positions but hasn't acted on it yet. And while IRS...
      **Released on   Sep 11, 2023**
          Security of Taxpayer Information: IRS Needs to Address Critical Safeguard Weaknesses
    GAO-23-105395
      Published:   Aug 14, 2023
. 
        Publicly Released:   Sep 11, 2023
.
    Your tax returns are filled with sensitive personal and financial data—which you expect the IRS to protect. However, recent disclosures of sensitive taxpayer data have made headlines. We, and the Treasury Inspector General for Tax Administration, have also raised concerns about IRS's ability to safeguard taxpayer information. In this review, we found weaknesses in training, information systems, contractor oversight, information-sharing, and more. Of the related...
      **Released on   Aug 7, 2023**
          Priority Open Recommendations: Internal Revenue Service
    GAO-23-106470
      Published:   Jul 31, 2023
. 
        Publicly Released:   Aug 7, 2023
.
    Each year, we make more than 1,000 recommendations to help the federal government save money, address issues on our High Risk List , and significantly improve government operations. This letter to IRS outlines 24 open recommendations that it should prioritize. For example, IRS could improve taxpayer services by modernizing its refund status-tracking tool, setting specific performance goals for the taxpayer experience, and giving taxpayers estimated...
      **Released on   Jul 27, 2023**
          Tax Enforcement: IRS Audit Processes Can Be Strengthened to Address a Growing Number of Large, Complex Partnerships
    GAO-23-106020
      Published:   Jul 27, 2023
. 
        Publicly Released:   Jul 27, 2023
.
    More businesses have been organizing as partnerships. This allows them to pass income and losses to their partners instead of being taxed as corporations. Between 2002 and 2019, the number of large partnerships—with over $100 million in assets and 100 or more partners—increased almost 600%. The IRS audit rate for large partnerships has dropped to less than 0.5% since 2007. About 80% of audits conducted...
      **Released on   Jul 20, 2023**
          Steel and Aluminum Tariffs: Agencies Should Ensure Section 232 Exclusion Requests Are Needed and Duties Are Paid
    GAO-23-105148
      Published:   Jul 20, 2023
. 
        Publicly Released:   Jul 20, 2023
.
    In March 2018, the President placed tariffs on certain imported steel and aluminum products. Companies can apply to the Department of Commerce to be excluded from paying these tariffs. Commerce then tells Customs and Border Protection how to administer approved exclusions. Companies didn't use the majority of the exclusions, and CBP generally administered them as instructed. However, weaknesses in CBP's process allowed some exclusions to...
      **Released on   Jun 7, 2023**
          Tax Enforcement: IRS Could Better Manage Alternative Dispute Resolution Programs to Maximize Benefits [Reissued with revisions on Jun. 7, 2023]
    GAO-23-105552
      Published:   May 31, 2023
. 
        Publicly Released:   Jun 7, 2023
.
    This Fast Facts has been updated to correct a reference to the percentage of decline in program use. The IRS's alternative dispute resolution programs—which use an IRS mediator to resolve tax disputes between taxpayers and the agency—may be faster and less costly than its traditional appeals process. But the use of these programs fell by 65% between FYs 2013-2022, and the IRS doesn't have enough...
      **Released on   May 25, 2023**
          Management Report: Improvements Needed in IRS's Financial Reporting and Information System Controls
    GAO-23-106401
      Published:   May 25, 2023
. 
        Publicly Released:   May 25, 2023
.
    Each year, we audit the financial statements of the IRS and issue opinions regarding these statements and related internal controls (i.e., processes in place to ensure the proper authorization and recording of transactions). Our FY 2022 audit identified new issues related to IT systems, tax refunds, and safeguarding assets. For example, IRS did not adequately correct certain tax return errors according to its own procedures...
      **Released on   Apr 26, 2023**
          Tax Administration: IRS Oversight of Hospitals' Tax-Exempt Status
    GAO-23-106777
      Published:   Apr 26, 2023
. 
        Publicly Released:   Apr 26, 2023
.
    This testimony covers our work on nonprofit community hospitals' tax exemptions. Hospitals can be exempt if they: Meet legal requirements, e.g., set billing and collection limits Provide community benefits, e.g., run an emergency room that's open to all—regardless of ability to pay While the legal requirements are easy for IRS to confirm, it's harder to verify community benefits because the law isn't specific about which...
      **Released on   Mar 9, 2023**
          Payment Integrity: Additional Coordination Is Needed for Assessing Risks in the Improper Payment Estimation Process for Advance Premium Tax Credits
    GAO-23-105577
      Published:   Mar 9, 2023
. 
        Publicly Released:   Mar 9, 2023
.
    One option for buying health insurance plans in the U.S. is through marketplaces. The Affordable Care Act provided a tax credit in some cases to help individuals buy these plans. The U.S. government may pay this credit to insurance issuers in advance, which lowers the individual's monthly bill. We reviewed methods 5 states and the U.S. government used to keep ineligible people from using the...
    
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