Unpaid Payroll Taxes Billions in Delinquent Taxes and Penalty Assessments Are Owed

Abstract

This report responds to your request for information on payroll taxes owed to the federal government and the associated trust fund recovery penalties assessed individuals responsible for the nonpayment of these taxes. You asked that we determine (1) the extent to which payroll taxes are not remitted to the federal government, (2) the magnitude of the trust fund recovery penalties assessed against individuals of organizations that withheld federal payroll taxes from employees' salaries but did not forward them, (3) the extent to which individuals who have not remitted payroll taxes are responsible for not paying these taxes at multiple businesses, (4) the extent to which businesses and individuals who failed to pay payroll taxes are also receiving federal benefits or other federal payments, and (5) the factors that affect the Internal Revenue Service's (IRS) ability to enforce compliance or pursue collections in this area.

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Document Details

Document Type
Technical Report
Publication Date
Aug 01, 1999
Accession Number
ADA366833

Entities

Organizations

  • United States Government Accountability Office

Tags

Communities of Interest

  • Biomedical
  • Human Systems

DTIC Thesaurus Topics

  • Accounting
  • Attrition
  • Business Administration
  • Commerce
  • Computer Programs
  • Crime
  • Electronic Mail
  • Employment
  • Financial Management
  • Governments
  • Inventory
  • Law
  • Money
  • National Governments
  • Payment
  • Small Business
  • United States

Fields of Study

  • Business

Readers

  • Government and Public Administration Law.
  • Team-Based Human-Centered Cognitive Task Decision Making and Information Performance.