Internal Revenue Service: Unpaid Taxes of Federal Workers and Annuitants

Abstract

As the nations tax collector, the Internal Revenue Service (IRS) collects about $2 trillion in federal taxes annually. While the majority of taxpayers appear to comply with the nations tax laws by filing their tax returns and paying their tax liabilities, some do not. IRS records as unpaid taxes or assessments amounts taxpayers identify they owe through the tax returns they file and amounts it determines are owed by taxpayers as identified through its various enforcement programs. Unpaid assessments also include accumulated penalties and interest. Despite the high level of tax collections, the agency continues to have a significant balance of cumulative unpaid assessments. As of September 30, 2000, IRS reported cumulative unpaid assessments of $240 billion, of which only $22 billion, or 9 percent, it estimated to be collectible. 2 Similarly, as of September 30, 1999, IRS estimated that of $231 billion in unpaid assessments, $21 billion, or 9 percent, was likely to be collected. IRS balance of unpaid assessments consists of various types of taxes, including payroll, corporate, and individual income taxes. Included in this cumulative balance are outstanding taxes IRS reports to be owed by.

Open PDF

Document Details

Document Type
Technical Report
Publication Date
Jun 01, 2001
Accession Number
ADA391214

Entities

Organizations

  • United States Government Accountability Office

Tags

Communities of Interest

  • Human Systems

DTIC Thesaurus Topics

  • Accounting
  • Agreements
  • Business Administration
  • Commerce
  • Congress
  • Data Centers
  • Databases
  • Electronic Mail
  • Employment
  • Financial Management
  • Governments
  • House Of Representatives
  • Law
  • National Governments
  • Personnel Management
  • Statistical Samples
  • United States Government

Fields of Study

  • Business

Readers

  • Defense Financial Management and Audit.
  • Economics
  • Government Contracting/Procurement.