TAX ADMINISTRATION: Interim Report on Advance Tax Refunds

Abstract

As of September 30, 2001, about 84 million taxpayers were to have received about $36 billion in advance tax refunds. IRS offset about $2.1 billion from these advance tax refunds to recover delinquent federal taxes. FMS offset another $469 million for delinquent child support payments, state taxes, and federal debts other than delinquent taxes. It cost IRS about $104 million to administer the advance tax refund program through September 30, 2001, which included IRS staffing costs as well as the costs associated with contracts, postage, and printing. FMS expects to incur about $34 million in costs to issue the checks. TIGTA identified two initial problems that affected either the accuracy or timeliness of the advance refund notices that IRS sent to taxpayers. One problem involved computer programming errors that resulted in 523,000 taxpayers receiving notices indicating that they would receive larger advance tax refunds than they were entitled to receive. %TIGTA brought the problem to IRS' attention, and IRS corrected it before any advance tax refunds were issued. %TIGTA also determined that 5.3 million taxpayers who had filed their tax returns by the April 16 filing deadline would have delays from 1 to 9 weeks in receiving their advance refund notices because of IRS' procedures for processing returns and the way programming was developed to generate the notices.

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Document Details

Document Type
Technical Report
Publication Date
Dec 01, 2001
Accession Number
ADA397920

Entities

People

  • Charles E. Grassley
  • Max Bancus

Organizations

  • United States Government Accountability Office

Tags

Communities of Interest

  • Materials and Manufacturing Processes

DTIC Thesaurus Topics

  • Accountability
  • Accounting
  • Business Administration
  • Computer Programming
  • Computer Programs
  • Computers
  • Contracts
  • Electronic Mail
  • Finance
  • Financial Management
  • Payment
  • Reliability
  • Social Security
  • Statistical Data
  • Statistics
  • United States
  • Websites

Fields of Study

  • Business

Readers

  • Government Contracting/Procurement.
  • Government and Public Administration Law.