Tax Policy and Administration

Jump To:
Image

Open Recommendations

Tax Equity: Enhanced Evaluation Could Improve Outreach to Small Business Owners

GAO-22-104582
Aug 03, 2022
Show
1 Open Recommendations
Agency Affected Recommendation Status
Internal Revenue Service The Commissioner of IRS should evaluate IRS's outreach efforts to very small businesses and owners with diverse backgrounds, using relevant and complete information, to inform future outreach. (Recommendation 1)
Open
IRS agreed with this recommendation. When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

Management Report: IRS Should Test Videoconference Visits with Paid Preparers

GAO-22-105978
Jul 14, 2022
Show
2 Open Recommendations
Agency Affected Recommendation Status
Internal Revenue Service The Commissioner of Internal Revenue should pilot test and evaluate the costs, benefits, and challenges of using videoconferencing technology for its education and compliance visits with paid preparers. (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 If IRS finds the benefits outweigh the costs, IRS should implement the use of videoconferencing as a method for conducting and potentially expanding its education and compliance visits with paid preparers. (Recommendation 2)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

Tax Equity: Lack of Data Limits Ability to Analyze Effects of Tax Policies on Households by Demographic Characteristics

GAO-22-104553
May 18, 2022
Show
2 Open Recommendations
Agency Affected Recommendation Status
Congress Congress should consider revising relevant laws, such as those in Titles 13 and 26, as appropriate, to facilitate interagency data sharing that would allow for more accurate, consistent, and systematic analyses of any effects of existing and proposed tax policies in relation to taxpayers' demographics in a secure manner that protects the confidentiality of those data. (Matter for Consideration 1)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of the Treasury The Secretary of the Treasury, as part of the department's work on equity analysis of tax policy, should evaluate the feasibility of alternative methods, such as interagency data sharing or surveys, for producing secure, linked taxpayer and demographic data. (Recommendation 1)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

COVID-19: IRS Implemented Tax Relief for Employers Quickly, but Could Strengthen Its Compliance Efforts

GAO-22-104280
May 17, 2022
Show
5 Open Recommendations
Agency Affected Recommendation Status
Internal Revenue Service The Commissioner of Internal Revenue should develop an integrated project management plan for the COVID-19 credits to improve IRS's ability to manage and plan compliance efforts related to these credits. The plan should include
  • measurable objectives;
  • key activities to support accomplishment of objectives, including documenting stakeholder involvement, knowledge sharing, and integrated change control; and
  • details surrounding measuring, tracking, or reviewing the performance of the project, such as steps to verify if the actions of the plan were successful at mitigating compliance risks IRS identified. (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 document the processes being used to address compliance risks associated with Employee Retention Credit and leave credit claims on adjusted employment tax returns. (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 document the processes being used to address compliance risks associated with the Employee Retention Credit and leave credits that rely on wages that cannot be used for other tax credits. (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 implement additional controls to help identify tax credit recipients who may be ineligible employers. (Recommendation 4)
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 update and implement postfiling compliance or examination activities to address potentially invalid or inaccurate employer credit refund claims that were not prevented by internal controls. (Recommendation 5)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
GAO Contacts