Tax Administration: IRS's Efforts to Improve Compliance With Employment Tax Requirements Should Be Evaluated

Abstract

Because of your interest in IRS timely intervention to help employers- particularly those with a small business--avoid the pyramiding of taxes, interest, and penalties, you asked us to review various aspects of IRS efforts to notify and intervene with employers concerning delinquent employment taxes. Accordingly, this report discusses (1) how long IRS takes to notify employers of employment tax delinquencies; (2) what types of intervention programs and initiatives IRS uses for employers with delinquent employment taxes and how IRS evaluates the effectiveness of these efforts; and (3) what new intervention programs or initiatives IRS is developing as part of its modernization efforts.

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Document Details

Document Type
Technical Report
Publication Date
Jan 01, 2002
Accession Number
ADA399084

Entities

Organizations

  • United States Government Accountability Office

Tags

Communities of Interest

  • Human Systems

DTIC Thesaurus Topics

  • Accounting
  • Best Practices
  • Business Administration
  • Commerce
  • Crime
  • Electronic Mail
  • Employment
  • Information Systems
  • Management Personnel
  • Measurement
  • Mentoring
  • Organizational Structure
  • Small Business
  • Test And Evaluation
  • United States
  • Websites
  • Workload

Fields of Study

  • Business

Readers

  • Economics
  • Government Contracting/Procurement.