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Theo chuẩn mực kế toán liên bang, đánh giá chưa thanh toán yêu cầu người nộp thuế hoặc thỏa thuận tòa án để được xem xét thuế liên bang phải thu. Đánh giá không đồng ý của người nộp thuế hoặc các tòa án được coi là đánh giá tuân thủ và không được coi là liên bang thuế thu. | Management Discussion and Analysis INTERNAL REVENUE SERVICE Management Discussion and Analysis For the Fiscal Year Ended September 30 2011 Integrated Financial System IFS FY 2011 accomplishments include Upgraded the Business Warehouse BW for improved performance and reporting capabilities. Improved security of IFS by upgrading to Oracle 11g. assessments and write-offs. Under federal accounting standards unpaid assessments require taxpayer or court agreement to be considered federal taxes receivable. Assessments not agreed to by taxpayers or the courts are considered compliance assessments and are not considered federal taxes receivable. Assessments considered to have no future collection potential are called write-offs. The following provides detail on unpaid assessments Taxes receivable represent 147 billion 41 of unpaid assessments and increased 9 billion 7 from 138 billion as of September 30 2011. About 112 billion 76 of this balance is estimated to be uncollectible due primarily because of the economic situations of the taxpayers. Except for bankruptcy situations the IRS may continue collection actions for 10 years after the assessment. About 35 billion 24 of taxes receivable is estimated to be collectible. Compliance assessments of 103 billion represent amounts that have not been agreed to by either the taxpayer or a court. These assessments result primarily from various IRS enforcement programs promoting voluntary compliance. Write-off amounts of 106 billion include amounts owed by defunct corporations with no assets and failed financial institutions. The remaining amounts are owed by taxpayers with extreme economic and or financial hardships deceased taxpayers and taxpayers who are insolvent due to bankruptcy. The Integrated Financial System IFS The IFS is the financial management system for the administrative activities in IRS. IFS also provides timely financial statements and reports in accordance with the federal accounting and reporting standards .
