Recovery Act: Thousands of Recovery Act Contract and Grant Recipients Owe Hundreds of Millions in Federal Taxes
Published: 2011-04-28T00:00:00

Fast Facts:

Highlights:
section_title: Why GAO Did This Study
paragraphs: The American Recovery and Reinvestment Act (Recovery Act), enacted on February 17, 2009, appropriated $275 billion to be distributed for federal contracts, grants, and loans. As of March 25, 2011, $191 billion of this $275 billion had been paid out. GAO was asked to determine if Recovery Act contract and grant recipients have unpaid federal taxes and, if so, to (1) determine, to the extent possible, the magnitude of known federal tax debt which is owed by Recovery Act contract and grant recipients; and, (2) provide examples of Recovery Act contract and grant recipients who have known unpaid federal taxes. To determine, to the extent possible, the magnitude of known tax debt owed by Recovery Act contract and grant recipients, GAO identified contract and grant recipients from www.recovery.gov and compared them to known tax debts as of September 30, 2009, from the Internal Revenue Service (IRS). To provide examples of Recovery Act recipients with known unpaid federal taxes, GAO chose a nonrepresentative selection of 30 Recovery Act contract and grant recipients, which were then narrowed to 15 based on a number of factors, including the amount of taxes owed and the number of delinquent tax periods. These case studies serve to illustrate the sizable amounts of taxes owed by some organizations that received Recovery Act funding and cannot be generalized beyond the cases presented. This report contains no recommendations.
section_title: What GAO Found
paragraphs: At least 3,700 Recovery Act contract and grant recipients--including prime recipients, subrecipients, and vendors--are estimated to owe more than $750 million in known unpaid federal taxes as of September 30, 2009, and received over $24 billion in Recovery Act funds. This represented nearly 5 percent of the approximately 80,000 contractors and grant recipients in the data from www.Recovery.gov as of July 2010 that GAO reviewed. Federal law does not prohibit the awarding of contracts or grants to entities because they owe federal taxes and does not permit IRS to disclose taxpayer information, including unpaid federal taxes, to federal agencies unless the taxpayer consents. The estimated amount of known unpaid federal taxes is likely understated because IRS databases do not include amounts owed by recipients who have not filed tax returns or understated their taxable income and for which IRS has not assessed tax amounts due. In addition, GAO's analysis does not include Recovery Act contract and grant recipients who are noncompliant with or not subject to Recovery Act reporting requirements. GAO selected 15 Recovery Act recipients for further investigation. For the 15 cases, GAO found abusive or potentially criminal activity, i.e., recipients had failed to remit payroll taxes to IRS. Federal law requires employers to hold payroll tax money "in trust" before remitting it to IRS. Failure to remit payroll taxes can result in civil or criminal penalties under U.S. law. The amount of unpaid taxes associated with these case studies were about $40 million, ranging from approximately $400,000 to over $9 million. IRS has taken collection or enforcement activities (e.g., filing of federal tax liens) against all 15 of these recipients. GAO has referred all 15 recipients to IRS for further investigation, if warranted.

section_title: Letter
paragraphs: Individuals, businesses, and other entities owed the U.S. government  about $330 billion in known unpaid taxes, including interest and penalties,  as of September 30, 2010, according to the Internal Revenue Service (IRS).  IRS enforcement of the nation’s tax laws continues to be on our High-Risk  List. In addition, the American Recovery and Reinvestment Act of 2009  (Recovery Act) appropriated $275 billion to be distributed for federal  contracts, grants, and loans. According to Recovery.gov data on federal  spending, as of March 25, 2011, about $191 billion of that had been paid  out. Because of the potential that some recipients also have unpaid federal  taxes you asked us to investigate this issue.
This is the first in a series of reports to respond to your request. In this  report, we (1) determined, to the extent possible, the magnitude of known  tax debt owed by Recovery Act contract and grant recipients; and (2)  provided examples of Recovery Act contract and grant recipients who  have known unpaid federal taxes.
To determine, to the extent possible, the magnitude of known tax debt  owed by Recovery Act contract and grant recipients, we obtained and  analyzed quarterly spending reports submitted by contractors and  grantees to www.recovery.gov (Recovery.gov) through July 2010. We  also obtained known tax debt data from IRS as of September 30, 2009. To  determine the extent to which Recovery Act contract and grant recipients  had known unpaid federal taxes, we used the taxpayer identification  number (TIN) as a unique identifier, and electronically matched IRS’s tax  debt data to the population of Recovery Act contract and grant recipients.  We included only those tax debts from tax year 2008 and before to  eliminate tax debt that may involve matters that are routinely resolved  between the taxpayers and IRS, with the taxes paid or abated within a  short time.
To identify examples, we selected 30 Recovery Act fund recipients for a  detailed audit and investigation, which we then narrowed to 15. This  nonrepresentative selection of 15 Recovery Act contract or grant  recipients were selected primarily based on such factors as the (1) amount  of known unpaid federal taxes (including income, payroll, and other  taxes); (2) number of delinquent tax periods; (3) location of the recipient;  and (4) potential disclosure issues. Because we considered the number of  delinquent tax periods in selecting these 15 recipients, we were more  likely to select recipients who owed primarily payroll taxes; our prior  work has shown delinquent payroll taxes to be an indicator of potential  abusive or criminal activity. Our investigators also contacted several of  the recipients and conducted interviews. These case studies serve to  illustrate the sizeable amounts of taxes owed by some organizations that  received Recovery Act funding and cannot be generalized beyond the  cases presented. A more detailed description of the scope and  methodology related to our audit and investigative work supporting this  report is provided in appendix I.
We conducted this forensic audit and related investigations from July 2010  through April 2011. We performed this forensic audit in accordance with  generally accepted government auditing standards. Those standards  require that we plan and perform the audit to obtain sufficient, appropriate  evidence to provide a reasonable basis for our audit findings and  conclusions based on our audit objectives. We believe that the evidence  obtained provides a reasonable basis for our findings and conclusions  based on our audit objectives. We performed our related investigative  work in accordance with standards prescribed by the Council of the  Inspectors General on Integrity and Efficiency.
subsections: section_title: Background
paragraphs: The Recovery Act was enacted to help preserve and create jobs and  promote economic recovery, invest in technology to spur technological  advances, and invest in infrastructure to provide long-term economic  benefits, among other things. The act was a response to significant  weakness in the economy; in February 2011, the Congressional Budget  Office (CBO) estimated the net cost as $821 billion.
Congress and the administration built into the Recovery Act numerous  provisions to increase transparency and accountability, including requiring  recipients of some funds to report quarterly on a number of measures. To  implement these requirements, the Office of Management and Budget  (OMB) worked with the newly established Recovery Board to deploy a  nationwide system at www.federalreporting.gov (FederalReporting.gov)  for collecting data submitted by the recipients of funds. OMB set the  specific time line for recipients to submit reports and for agencies to  review the data. Recipients are required to submit the reports in the month  after the close of a quarter, and, by the end of the month, the data are to be  reviewed by federal agencies for material omissions or significant  reporting errors before being posted to the publicly accessible  Recovery.gov. The Recovery Board’s goals for this Web site were to  promote accountability by providing a platform to analyze Recovery Act  data and serving as a means of tracking fraud, waste, and abuse allegations  by providing the public with accurate, user-friendly information.
The reporting requirements apply only to nonfederal recipients of funding,  including all entities receiving Recovery Act funds directly from the  federal government such as state and local governments, private  companies, educational institutions, nonprofits, and other private  organizations. OMB guidance, consistent with the statutory language in the  Recovery Act, states that these reporting requirements apply to recipients  who receive funding through the Recovery Act’s discretionary  appropriations, not recipients receiving funds through entitlement  programs, such as Medicaid, or tax programs. Individuals are also not  required to report.
subsections: section_title: Federal Laws and Regulations Regarding Tax Debtors Receiving Federal Contracts and Grants
paragraphs: Federal law does not prohibit a contractor with unpaid federal taxes from  receiving contracts from the federal government. Currently, regulations  calling for federal agencies to do business only with responsible  contractors do not require contracting officers to consider a contractor’s  tax delinquency unless the contractor was specifically debarred or  suspended by a debarring official for specific actions, such as conviction  for tax evasion. According to the Federal Acquisition Regulation (FAR), a  responsible prospective contractor is a contractor that meets certain  specific criteria, including having adequate financial resources and a  satisfactory record of integrity and business ethics. However, the FAR  does not currently require contracting officers to take into account a  contractor’s tax debt when assessing whether a prospective contractor is  responsible and does not currently require contracting officers to  determine if federal contractors have unpaid federal taxes at the time a  contract is awarded. Further, federal law generally prohibits the disclosure  of taxpayer data to contracting officers. Thus, contracting officers do not  have access to tax data directly from IRS unless the contractor provides  consent.
On May 22, 2008, the Civil Agency Acquisition Council and the Defense  Acquisition Regulations Council amended the FAR by adding conditions  regarding delinquent federal taxes and the violation of federal criminal tax  laws. The FAR rule requires offerors on federal contracts to certify  whether or not they have, within a 3-year period preceding the offer, been  convicted of or had a civil judgment rendered against them for, among  other things, violating federal criminal tax law, or been notified of any  delinquent federal taxes greater than $3,000 for which the liability remains  unsatisfied. This certification is made through the Online Representations  and Certifications Application (ORCA) Web site, orca.bpn.gov.
Neither federal law nor current governmentwide policies for administering  federal grants or direct assistance prohibit applicants with unpaid federal  taxes from receiving grants and direct assistance from the federal  government. OMB Circulars provide only general guidance with regard to  considering existing federal debt in awarding grants. Specifically, the  Circulars state that if an applicant has a history of financial instability, or  other special conditions, the federal agency may impose additional award  requirements to protect the government’s interests. The Circulars require  grant applicants to self-certify in their standard government application  (SF 424) whether they are currently delinquent on any federal debt,  including federal taxes. There is no requirement for federal agencies to  take into account an applicant’s delinquent federal debt, including federal  tax debt, when assessing applications. No assessment of tax debt is  required by OMB on a sampling or risk-based assessment.
section_title: Federal Payment Levy Program
paragraphs: To improve the collection of unpaid taxes, Congress, in the Taxpayer  Relief Act of 1997, authorized IRS to collect delinquent tax debt by  continuously levying (offsetting) up to 15 percent of certain federal  payments made to tax debtors. The payments include federal employee  retirement payments, certain Social Security payments, selected federal  salaries, contractor, and other vendor payments. Subsequent legislation  increased the maximum allowable levy amount to 100 percent for  payments to federal contractors and other vendors for goods or services  sold or leased to the federal government. The continuous levy program,  now referred to as the Federal Payment Levy Program (FPLP), was  implemented in 2000. Under the FPLP, each week IRS sends the  Department of the Treasury’s Financial Management Service (FMS) an  extract of its tax debt files. These files are uploaded into the Treasury  Offset Program. FMS sends payment data to this offset program to be  matched against unpaid federal taxes. If there is a match and IRS has  updated the weekly data sent to the offset program to reflect that it has  completed all statutory notifications, the federal payment owed to the  debtor is reduced (levied) to help satisfy the unpaid federal taxes.
In creating the weekly extracts of tax debt to forward to FMS for inclusion  in the offset program, IRS uses the status and transaction codes in the  master file database to determine which tax debts are to be included in or  excluded from the FPLP. Cases may be excluded from the FPLP for  statutory or policy reasons. Cases excluded from the FPLP for statutory  reasons include tax debt that had not completed IRS’s notification  process, or tax debtors who filed for bankruptcy protection or other  litigation, who agreed to pay their tax debt through monthly installment  payments, or who requested to pay less than the full amount owed through  an offer in compromise. Cases excluded from the FPLP for policy  reasons include those tax debtors whom IRS has determined to be in  financial hardship, those filing an amended return, certain cases under  criminal investigation, and those cases in which IRS has determined that  the specific circumstances of the cases warrant excluding it from the  FPLP.
section_title: Recovery Act Contract and Grant Recipients Are Estimated to Owe More Than $750 Million in Known Unpaid Federal Taxes
paragraphs: At least 3,700 recipients of Recovery Act contracts and grants are  estimated to owe $757 million in known unpaid federal taxes as of  September 30, 2009, though this amount is likely understated for reasons  discussed below. This represented nearly 5 percent of the approximate 80,000 contract and grant recipients in the Recovery.gov data as of July  ly  2010 that we reviewed. These approximately 3,700 recipients received over  $24 billion through Recovery Act contracts and grants.
As indicated in figure 1, corporate income taxes comprised $417 million,  or about 55 percent, of the estimated $757 million of known unpaid federal  taxes. Payroll taxes comprised $207 million, or about 27 percent, of the  taxes owed by Recovery Act contract and grant recipients we reviewed.  Unpaid payroll taxes included amounts that were withheld from  employees’ wages for federal income taxes, Social Security, and Medicare  but not remitted to IRS, as well as the matching employer contributions  for Social Security and Medicare. The remaining $133 million was from  other unpaid taxes, including excise and unemployment taxes.
Employers are subject to civil and criminal penalties if they do not remit  payroll taxes to the federal government. When an employer withholds  taxes from an employee’s wages, the employer is deemed to have a  responsibility to hold these amounts “in trust” for the federal government  until the employer makes a federal tax deposit in that amount. When these  withheld amounts are not forwarded to the federal government, the  employer is liable for these amounts as well as the employer’s matching  Federal Insurance Contribution Act contributions for Social Security and  Medicare. Individuals within the business (e.g., corporate officers) m held personally liable for the withheld amounts not forwarded assessed a civil monetary penalty known as a trust fund recovery penalty  (TFRP). Failure to remit payroll taxes can also be a criminal felony offense  punishable by imprisonment of not more than 5 years, while the failure t o  properly segregate payroll taxes can be a crim punishable by imprisonment of up to a year.
A substantial amount of the estimated unpaid federal taxes shown in IR records owed by Recovery Act contract and grant recipients had been  outstanding from several tax years. As reflected in figure 2, about 65  percent of the estimated $757 million in unpaid taxes were for tax periods from tax years 2003 through 2008, and about 35 percent of the estimated  unpaid taxes were for tax periods prior to that.
26 U.S.C. § 6672.
section_title: Examples of Recovery Act Contract and Grant Recipients Involved in Abusive Activity Related to the Federal Tax System
paragraphs: For the 15 cases of Recovery Act recipients with outstanding tax debt that  we selected for a detailed audit and investigation, we found abusive or  potential criminal activity related to the federal tax system. Specifically,  the 15 recipients we investigated owed delinquent payroll taxes. As  discussed previously, businesses and organizations with employees are  required by law to collect, account for, and transfer income and  employment taxes withheld from employees’ wages to IRS; failure to do so  may result in civil or criminal penalties. These 15 recipients—8 contract  and 7 grant recipients—received about $35 million in Recovery Act funds.  The 15 case study recipients typically operate in industries, such as  construction, engineering, security, and technical services. The amount of  known unpaid taxes associated with these case studies is about $40  million, ranging from approximately $400,000 to over $9 million. IRS has  taken collection or enforcement activities (e.g., filing of federal tax liens,  assessment of a TFRP) against all 15 of these recipients. In addition, IRS  records indicate that at least one of the entities is under criminal  investigation.
Table 1 highlights the 15 recipients with known unpaid taxes. We have  referred all 15 recipients to IRS for criminal investigation, if warranted.
Our analysis and investigation found that only 1 of these 15 Recovery Act  recipients was subject to the new FAR requirement for certification of tax  debts in relation to their Recovery Act awards. Because that contractor  was current on its repayment agreement, the contractor was not required  to disclose its tax debts. The other 14 recipients were grant recipients or  contract subrecipients. However, 1 of the 14 companies that recently filed  an Online Representations and Certifications Application (ORCA)  improperly stated that the company had not been notified of any  delinquent federal taxes (greater than $3,000) within the preceding 3 years.  We did not identify any circumstances (e.g., current repayment agreement)  that would allow the company to make such certification.
section_title: Agency Comments and Our Evaluation
paragraphs: We provided a draft of our report to FMS, IRS, and the Recovery  Accountability and Transparency Board (Recovery Board) for review and  comment. FMS and IRS provided technical comments which were  incorporated into this report. IRS further noted that it had taken  enforcement and collection actions in all of the 15 cases we investigated.  This included filing federal tax liens to protect the government's interest in  13 of the 15 cases, and investigating and asserting the TFRP in 12 of the 15  cases. Of the 15 cases, 6 have established installment agreements to pay  their outstanding tax liabilities. Except in cases of bankruptcy or where it  has been determined that there is currently no meaningful collection  potential, IRS is actively investigating and pursuing collection in the  remaining cases.
We received written comments on a draft of this report from the RATB  Director, Accountability (see app. II). The Director stated that, as we  acknowledged in our report, federal law places considerable restrictions  on the disclosure of taxpayer information by IRS to other federal entities,  including the Recovery Board. He further stated that should such access to  such taxpayer information be made available to the Recovery Board, they  could more proactively work to prevent fraud, waste, and abuse of  government funds. As far back as 1992, we have said that Congress should  consider whether tax compliance should be a prerequisite for receiving a  federal contract. In 2004, we recommended that the Director of OMB  develop and pursue policy options (in accordance with restrictions on the  disclosure of taxpayer information) for prohibiting federal contract  awards to contractors in cases in which abuse to the federal tax system  has occurred and the tax owed is not contested. Options could include  designating such tax abuse as a cause for governmentwide debarment and  suspension or, if allowed by statute, authorizing IRS to declare such  businesses and individuals ineligible for government contracts. We  continue to support efforts to implement this recommendation.
As agreed with your offices, unless you publicly release its contents earlier  we plan no further distribution of this report until 30 days from its date. At  that time, we will send copies of this report to the Secretary of the  Treasury, the Commissioner of the Financial Management Service, the  Commissioner of Internal Revenue, the Chairman of the Recovery  Accountability and Transparency Board and other interested parties.
The report is also available at no charge on the GAO Web site at  http://www.gao.gov. If you have any questions concerning this report,  please contact Gregory D. Kutz at (202) 512-6722 or kutzg@gao.gov.  Contact points for our Offices of Congressional Relations and Public  Affairs may be found on the last page of this report.
section_title: Appendix I: Objectives, Scope, and Methodology
paragraphs: Our objectives were to: (1) determine, to the extent possible, the  magnitude of known tax debt which is owed by Recovery Act contract and  grant recipients; and (2) provide examples of Recovery Act contract and  grant recipients who have known unpaid federal taxes.
To determine, to the extent possible, the magnitude of known tax debt  owed by Recovery Act contract and grant recipients, we obtained and  analyzed quarterly recipient reports submitted by contractors and  grantees, as available through www.recovery.gov (Recovery.gov) through  July 2010. Specifically, we obtained all contract and grant recipient  reports from the fourth quarterly submission, and all reports from prior  quarterly submissions that were marked as “final” by the recipients. Since  Recovery.gov data do not contain taxpayer identification numbers (TINs)  required for comparisons against IRS tax debt data, we obtained the  Central Contractor Registry (CCR) database in order to obtain the TINs  for Recovery Act contract and grant recipients. We matched the Data  Universal Numbering System (DUNS) number available in the quarterly  recipient reports with CCR to obtain the TINs for the Recovery Act  contract and grant recipients. We were not able to match about 17,000  recipients in Recovery.gov to the CCR database. As such, those 17,000  recipients were not included in our analysis.
We obtained and analyzed known tax debt data from the Internal Revenue  Service (IRS) as of September 30, 2009. Using the TIN we electronically  matched IRS’s tax debt data to the population of Recovery Act contract  and grant recipient TINs. To avoid overestimating the amount owed by  Recovery Act contract and grant recipients with known unpaid tax debts  and to capture only significant tax debts, we excluded from our analysis  tax debts meeting specific criteria to establish a minimum threshold in the  amount of tax debt to be considered when determining whether a tax debt  is significant. The criteria we used to exclude tax debts are as follows:  tax debts IRS classified as compliance assessments or memo accounts for  financial reporting,    known tax debts from calendar year 2009 tax periods, and,  recipients with total known unpaid taxes of $100 or less.
The criteria above were used to exclude known tax debts that might be  under dispute or generally duplicative or invalid, and known tax debts that  are recently incurred. Specifically, compliance assessments or memo  accounts were excluded because these taxes have neither been agreed to  by the taxpayers nor affirmed by the court, or these taxes could be invalid  or duplicative of other taxes already reported. We excluded known tax  debts from calendar year 2009 tax periods to eliminate tax debt that may  involve matters that are routinely resolved between the taxpayers and IRS,  with the taxes paid or abated within a short time. We excluded tax debts  of $100 or less because they are insignificant for the purpose of  determining the extent of known taxes owed by Recovery Act recipients.  Using these criteria, we identified at least 3,700 Recovery Act recipients  with federal tax debt.
To provide examples of Recovery Act recipients who have known unpaid  federal taxes, we selected 15 of the approximately 3,700 Recovery Act  recipients for a detailed audit and investigation. The 15 recipients were  chosen using a nonrepresentative selection approach based on data  mining. Specifically, we narrowed the 3,700 recipients with known unpaid  taxes to 30 cases based on (1) the amount of known unpaid taxes  (including income, payroll, and other taxes); (2) the number of delinquent  tax periods; (3) location; and (4) potential disclosure issues. Because we  considered the number of delinquent tax periods in selecting these 15  recipients, we were more likely to select recipients who owed primarily  payroll taxes; our prior work has shown delinquent payroll taxes to be an  indicator of potential abusive or criminal activity. For these 30 cases, we  obtained and reviewed copies of automated tax transcripts and other tax  records (for example, revenue officer’s notes) from IRS as of October  2010, and reviewed these records to exclude contractors or grantees that  had recently paid off their unpaid tax balances and considered other  factors before reducing the number of Recovery Act recipients to 15 case  studies. We did not evaluate the status of collections activities related to  penalties assessed against recipient organization officers, only those  assessed against the recipient organization itself. Our investigators also  contacted several of the recipients and conducted interviews. These case  studies serve to illustrate the sizeable amounts of taxes owed by some  organizations that received Recovery Act funding and cannot be  generalized beyond the cases presented.
We conducted this forensic audit and related investigation from July 2010  through April 2011. We performed this forensic audit in accordance with  generally accepted government auditing standards. Those standards  require that we plan and perform the audit to obtain sufficient, appropriate  evidence to provide a reasonable basis for our audit findings and  conclusions based on our audit objectives. We performed our related  investigative work in accordance with standards prescribed by the Council  of the Inspectors General on Integrity and Efficiency.
subsections: section_title: Data Reliability Assessment
paragraphs: For the IRS unpaid assessments data, we relied on the work we performed  during our annual audit of IRS’s financial statements. While our financial  statement audits have identified some data reliability problems associated  with tracing IRS’s tax records to source records and including errors and  delays in recording taxpayer information and payments, we determined  that the data were sufficiently reliable to address this report’s objectives.
In previous GAO reports, we have reported that fieldwork and initial  review and analysis of recipient data from www.recovery.gov indicated  that there were a range of reporting and quality issues, such as erroneous  or questionable data entries. However, the problems identified in our  previous reviews have been associated with job data fields that are not  relevant to this review. In addition, for the purposes of this review, we  limited the population of recipient data we reviewed to records showing  continuity in reporting as demonstrated by consistency in reporting over  multiple periods and by excluding certain records containing known data  inconsistencies. Therefore, we determined that the data were sufficiently  reliable to address our engagement objectives.
section_title: Appendix II: Comments from the Recovery Accountability and Transparency Board
section_title: Related GAO Products
paragraphs: Medicare: Thousands of Medicare Providers Abuse the Federal Tax  System. GAO-08-618. Washington, D.C.: June 13, 2008.
Tax Compliance: Federal Grant and Direct Assistance Recipients Who  Abuse the Federal Tax System. GAO-08-31. Washington, D.C.: November  16, 2007.
Tax Compliance: Thousands of Organizations Exempt from Federal  Income Tax Owe Nearly $1 Billion in Payroll and Other Taxes.  GAO-07-1090T. Washington, D.C.: July 24, 2007.
Tax Compliance: Thousands of Organizations Exempt from Federal  Income Tax Owe Nearly $1 Billion in Payroll and Other Taxes.  GAO-07-563. Washington, D.C.: June 29, 2007.
Tax Compliance: Thousands of Federal Contractors Abuse the Federal  Tax System. GAO-07-742T. Washington, D.C.: April 19, 2007.
Medicare: Thousands of Medicare Part B Providers Abuse the Federal  Tax System. GAO-07-587T. Washington, D.C.: March 20, 2007.
Internal Revenue Service: Procedural Changes Could Enhance Tax  Collections. GAO-07-26. Washington, D.C.: November 15, 2006.
Tax Debt: Some Combined Federal Campaign Charities Owe Payroll and  Other Federal Taxes. GAO-06-887. Washington, D.C.: July 28, 2006.
Tax Debt: Some Combined Federal Campaign Charities Owe Payroll and  Other Federal Taxes. GAO-06-755T. Washington, D.C.: May 25, 2006.
Financial Management: Thousands of GSA Contractors Abuse the  Federal Tax System. GAO-06-492T. Washington, D.C.: March 14, 2006.
Financial Management: Thousands of Civilian Agency Contractors  Abuse the Federal Tax System with Little Consequence. GAO-05-683T.  Washington, D.C.: June 16, 2005.
Financial Management: Thousands of Civilian Agency Contractors  Abuse the Federal Tax System with Little Consequence. GAO-05-637.  Washington, D.C.: June 16, 2005.
Financial Management: Some DOD Contractors Abuse the Federal Tax  System with Little Consequence. GAO-04-414T. Washington, D.C.:  February 12, 2004.
Financial Management: Some DOD Contractors Abuse the Federal Tax  System with Little Consequence. GAO-04-95. Washington, D.C.: February  12, 2004.
Debt Collection: Barring Delinquent Taxpayers From Receiving Federal  Contracts and Loan Assistance, GAO/T-GGD/AIMD-00-167, Washington,  D.C.: May 9, 2000.
Unpaid Payroll Taxes: Billions in Delinquent Taxes and Penalty  Assessments Are Owed. GAO/AIMD/GGD-99-211. Washington, D.C.:  August 2, 1999.
Tax Administration: Federal Contractor Tax Delinquencies and Status  of the 1992 Tax Return Filing Season. GAO/T-GGD-92-23. Washington,  D.C.: March 17, 1992.