Tax Administration: Effectiveness of IRS' Return Preparer Penalty Program is Questionable.

Abstract

In 1989, almost half of the individual income tax returns filed were prepared by paid return preparers. The Internal Revenue Service (IRS) has experienced problems with what it calls incompetent and unscrupulous tax return preparers who understate their clients' tax liabilities. Civil penalties are a principal tool IRS can use to punish and deter noncompliant behavior by preparers. The Senate Finance Subcommittee on Private Retirement Plans and Oversight of IRS asked GAO to review whether IRS administers preparer penalties appropriately and consistently.

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Document Details

Document Type
Technical Report
Publication Date
Jan 01, 1991
Accession Number
ADA263367

Entities

Organizations

  • United States Government Accountability Office

Tags

Communities of Interest

  • C4I

DTIC Thesaurus Topics

  • Accounting
  • Attorneys
  • Auditing
  • Congress
  • Data Analysis
  • Executives
  • Finance
  • Governments
  • Handbooks
  • Law
  • Personnel Management
  • Regulations
  • Revenue
  • Sampling
  • Statistical Samples
  • Test And Evaluation
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Fields of Study

  • Business

Readers

  • Government and Public Administration Law.