Skip to main content

Image

Employment

Jump To:

Image

Open Recommendations

Commonwealth of the Northern Mariana Islands: Greater Transparency Could Improve Worker Ratio Reports

GAO-24-106698
Feb 13, 2024
Show
1 Open Recommendations
Agency Affected Recommendation Status Sort descending
Department of the Interior The Secretary of the Interior should ensure that the Assistant Secretary for Insular and International Affairs works with the CNMI government and, as appropriate, other U.S. agencies to determine what steps can be taken to improve transparency of the analytical approach CNMI uses to create its annual worker ratio report. Such steps could include communicating in greater detail, through CNMI's Standard Operating Procedure document and worker ratio report, the analytical approach CNMI took to categorize unknown workers as either U.S. or foreign, as well as the implications of the unknown portion for the ratio.
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

2023 Tax Filing: IRS Improved Customer Service, but Could Further Improve Processing and Evaluate Expedited Hiring

GAO-24-106581
Jan 25, 2024
Show
4 Open Recommendations
Agency Affected Recommendation Status Sort descending
Internal Revenue Service The Commissioner of Internal Revenue should evaluate and determine the cause of certain returns not meeting processing time goals and develop a plan for addressing these processing shortfalls. (Recommendation 1)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Internal Revenue Service The Commissioner of Internal Revenue should identify a responsible party who approves and checks the accuracy of Submission Processing data reports and coordinates report dispersal to ensure that they do not contain errors. This individual and quality review process should be documented, such as in the Internal Revenue Manual. (Recommendation 2)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Internal Revenue Service The Commissioner of Internal Revenue should systematically track and evaluate improvement initiatives aimed to address the most common submission processing errors. IRS should document this tracking and evaluation process in guidance, such as in the Internal Revenue Manual. (Recommendation 3)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Internal Revenue Service The Commissioner of Internal Revenue should develop and implement plans to monitor and evaluate its use of direct hire authority. (Recommendation 4)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

Employee Benefits Security Administration: Systematic Process Needed to Better Manage Priorities and Increased Responsibilities

GAO-24-105667
Nov 16, 2023
Show
1 Open Recommendations
Agency Affected Recommendation Status Sort descending
Department of Labor The Secretary of Labor should direct EBSA to develop and document a systematic decision-making process for oversight responsibilities and allocating staff in a changing budget environment, which could be incorporated within current planning documents. (Recommendation 1)
Open
EBSA agreed with our assessment of the agency's mission and its budgetary challenges, but disagreed with our conclusion that the agency had not adequately documented its decision-making process. However, EBSA also said it would take further steps to enhance its formal documentation of that process, in accordance with this recommendation. The agency also agreed it could better document the resource planning process to increase transparency-and that it will review its current documentation processes and implement appropriate changes. In addition, EBSA specifically noted that it plans to document the operation, maintenance, and decision-making process associated with employee training in a way that is consistent with our recommendation. We will monitor the agency's progress on these efforts.

Sole Proprietor Compliance: Treasury and IRS Have Opportunities to Reduce the Tax Gap

GAO-24-105281
Nov 15, 2023
Show
5 Open Recommendations
Agency Affected Recommendation Status Sort descending
Congress Congress should consider legislation requiring the Secretary of the Treasury to ensure the tax gap strategy includes (1) a segment on improving sole proprietor compliance that is coordinated with broader tax gap reduction efforts, and (2) a specific, integrated plan that could include options we identified, as we recommended in July 2007. (Matter for Consideration 1)
Open
When we confirm what actions Congress has taken in response to this recommendation, we will provide updated information.
Congress Congress should consider requiring the Commissioner of Internal Revenue to work with the Secretary of the Treasury to implement tax withholding that is voluntary for companies facilitating payments for services provided by sole proprietors for those taxpayers who choose to participate, as we recommended in May 2020. (Matter for Consideration 2)
Open
When we confirm what actions Congress has taken in response to this recommendation, we will provide updated information.
Internal Revenue Service The Commissioner of Internal Revenue should ensure that the Small Business/Self-Employed (SB/SE) Division assesses the risks of sole proprietor noncompliance, including defining objectives and the risk tolerance SB/SE is willing to accept, as part of its broader efforts to enforce compliance among small businesses. (Recommendation 1)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Internal Revenue Service The Commissioner of Internal Revenue should analyze existing data and forthcoming Form 1099-K data to better understand and gain insights into sole proprietor noncompliance and taxpayer burden that may be unique to sole proprietors, and use that information to make decisions on enforcement and outreach priorities for sole proprietors. (Recommendation 2)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Internal Revenue Service The Commissioner of Internal Revenue should develop and implement a communications plan focused on outreach and education to improve sole proprietor compliance, particularly when tax laws or IRS guidance change. This should include mechanisms to ensure IRS communicates relevant information to sole proprietors in a timely manner and engages stakeholders, as appropriate. (Recommendation 3)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.