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KEPORTS ON TAX ADMINISTRATION
MATTER SSUED DURING 1978

TITLE

Alsatious That TS Harasse! Missi ippi Civi' Rights
Ativiste Insupported (GG) 73-32)

DATE

1/27/74

IRS Can Laptove Its Frogta is To collect Taxes Chheld
By Emoloye ! (GGD-78 14)

2/21/76

I pact On Trade 1 changes In Taxation of U.S. Citizens
Employed Overseas (D-78-13)

2/1/78

An Analysis Of IRS' Proposed Tax Administration System:
Lessons For The Future (GCD-78-43)

3/1/78

Addicional Comments On Privacy Implications Gt KS
Proposed Tax Administration System (GGD-78-46)

3/20778

Better Management Needed In Exchanging Federal And State
Tax Information (GGD-78-23)

5/22/78

Further Simplification Of The Tax Forms And Instructions
Is Needed And Possible (GGD-78-74)

7/5/78

Revenue Estimates Under Various Methods of Taxing
Americans Abroad (ID-78-52)

7/27/78

IRS Seizure Of Taxpayer Property:

Eftective But Not

7/31/78

Uniformally Applied (GGD-78-42)

Additional IRS Actions Needed To Make Sure That Individuals Pay The Correct Social Security Tax (GGD-78-70)

8/15/78

Changes Needed In The Tax Laws Governing The Exclusion
For Scholarships And Fellowships And The Deduction of
Job Related Educational Expenses (GGD-78-72)

10/31/78

REPORTS ON TAX ADMINISTRATION
MATTERS IS. TED DURING 1972 to 1977

TITLE

DATE

Administration of the Federal Highway Use Tax By the
Internal Revenue Service, B-164497 (3)

Appropriations Committees Not Advised on Reprogramming of Funds by the Internal Revenix Service, B-133373

5/15/72

5/1/73

Collection of Taxpayers' Delinquent Accounts By the
Internal Revenue Service, B-137762

3/9/73

What Is Being Done About Individuals Who Fail To File a
District Income Tax Return, B-1186 38

3/20/75

Mandatory Tax Withholding Recrimended for Agricultural
Employees, GGD-75-58. B-137762

3/26/75

Telephone Assistance to Taxpayers Can Be Improved,
GGD-75-69, B-13/767

6/10/75

Need to Revize Tax Deposit Systur on alcohol and tobacco
Tax Returns, GCD-75-112, B-157767

8/1/75

Proposed Changes in Estate Taxation, GGD-76-1, B-137762

10/20/75

A Case For Providing Pay As You Go Privileges To
Military Personnel For State Income Taxes, b-125036

11/19/75

No Apparent Need to Regulate Commercial Preparers of
Income Tax Returns, GGD-76-8, B-137762

12/8/75

Occupational Taxes On the Alcohol Industry Should Be
Repealed, GGD-75-111

1/16/76

Assistance to Taxpayers In Filing Federal Income Tax
Returns, GGD-76-49, B-137762

4/1/76

Audit of Fiduciary Income Tax Returns By the Internal
Revenue Service, GGD-76-33, B-137762

4/15/76

Use of Jeopardy and Termination Assessments By the
Internal Revenue Service, GGD-76-14, B-137762

7/16/76

How the Internal Revenue Service Selects Individual
Income Tax Retuns for Audit, GGD-76-55, B-137762

11/5/76

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Sate carding Taxpay Intormation
the Proposed Computerized Tax Administration System,
LCD-76-115, B-115369

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Actions Being Taken to Prevent Refundable Payments of
Social Security and Federal Unemployment Taxes by
Charitable Organizations, GGD-76-102, 8-137762

2/1/77

Simplification of the Tax Form 1040A, GGD-77-26,
B-137762

2/9/77

Extending the Tax Assessment Period Why, How Often, and What Improvements Can Be Made, GGD-76-103, B-137762

3/28/77

Alcohol and Tobacco Excise Taxes: Laws and Audits Need
Modernizing, GGD-76-91, B-137762

4/8/77

Nonfiling of Employment Tax Returns by Tax Exempt
Organizations, GGD-77-48, B-137762

4/20/77

Use of 100-Percent Penalty Assessments by the Internal
Revenue Service, GCD-77-49, B-137762

513177

IRS Security Program Requires Improvements to Protect
Confidentiality of Income Tax Information, GGD-77-44,
B-137762

7/11/77

Need to Amend the Internal Revenue Code to Extend
Innocent Spouse Rule to Community Property Situations,
GGE-77-56, B-137752

7/12/77

IKS Procedures for Providing Taxpayers With Refunds Not
Initially Delivered by the Postal Service, FGMSD-77-9,
P-137762

8/4/77

Need to Amend the Social Security Act to Make the
Crediting of Self-Employment Income Conditional "pon
Payment of the Self-Employment Income Tax, GGD-77-78,
B-137762

8/8/77

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Letter to Representatives Moss an! Ruse about IRS'
Proposes Computerized Tax Aisutation Syst
GGD-77-73, B-137742

3/18/77

Internal Revenue Service's Controls Over The Use of Confidential Informants. Receur improvemeals Nit dequate, GGD-77-46, B-137762

9/1/77

Letter to Commissioner of Internal Revenue Addressing
Unclear IRS Guidance and Potential Taxpayer
Noncompliance Regarding Deductibility of Political
Lobbying Expenses.

11/9/77

Repetitive IRS Audits of Taxpayers Are Justified,
GGD-77-74, B-137762

11/18/77

Tax Treatment of Employees and Self-Employed Per sons by

11/21/77

the Internal Revenue Service: Problems and Solutions,

GGD-77-88, B-137762

Inequities in the Federal Withholding Tax System,
PAD-78-5, B-137762

12/2/77

Chairman RANGEL. The General Accounting Office, maybe we ought to have their testimony submitted for the record here.

Mr. Anderson, it is good to see you. We have the complete copy of your rather lengthy statement, and the full statement will appear in the record, and it will be helpful to us if you could summarize it.

STATEMENT OF WILLIAM J. ANDERSON, DIRECTOR, GENERAL GOVERNMENT DIVISION, GENERAL ACCOUNTING OFFICE, ACCOMPANIED BY THOMAS VENEZIA, AUDIT MANAGER, CHICAGO REGIONAL OFFICE, AND THEODORE C. GEARHART, GROUP DIRECTOR, GENERAL GOVERNMENT DIVISION

Mr. ANDERSON. Thank you, Mr. Chairman. I came prepared to do so. I would like to start off introducing the gentlemen at the table. To my right, is Tom Venezia of the Chicago office, an expert in the taxpayer rights area.

To my left is Theodore Gearhart, Group Director of our Audit Staff. He is very knowledgable in the collections area and has some insights as to what IRS does regarding seizures.

I have about 5 minutes' worth here, sir, I would like to read. The testimony already presented obviously presents markedly different views of how IRS treats taxpayers. There has been considerable anecdotal comment of specific instances of where IRS has been alleged to have acted improperly in dealing with certain individuals. We cannot confirm or deny the truthfulness of these specific allegations, but we can tell you that after looking closely at virtually all aspects of IRS's activities for a number of years, we are convinced that improper behavior by IRS personnel would be the exception rather than the rule.

Let me cite some of the areas we have looked at and in which we concluded that overall, IRS was fairly treating taxpayers. We looked at IRS seizures of taxpayers' property, IRS practices regarding the obtaining of waivers to extend the statutory audit period, the agency's use of jeopardy and termination assessments, how IRS selects individual income tax returns for audit, repetitive audits of taxpayers, allegations that IRS harassed civil rights activists in Mississippi, and taxpayer satisfaction with IRS handling of problem inquiries.

These are just a sampling of various audit assignments we have done which provide us with insights into the issue of how IRS treats taxpayers.

I agree with the thrust of Commissioner Egger's statement that overall, IRS has a set of policies and procedures that are geared to insure to the extent possible that taxpayers are treated fairly and equitably.

I also concur with his observation that isolated incidents of improper behavior on the part of IRS employees are probably unavoidable, given first, the number of employees, 40,000 or so, who come in contact with the public; and second, the large number of such contacts in any one year.

Some of these contacts are obviously more adversarial and confrontational than others, and even these are very large in number,

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