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The IRS Receivables Balance Is Based on Data Maintained for Collection Purpoeee_part3

Cân bằng IRS khoản phải thu rán trên dữ liệu cho Bộ sưu tập Purpoeee nghĩa vụ. Ngoài ra, sự tự tin của người nộp thuế ở IRS có thể được giảm bớt nếu họ nhận được thông báo thuế vi phạm pháp luật có sai sót. Điều này, đến lượt nó, có thể ảnh hưởng đến tự nguyện tuân thủ pháp luật thuế. các nhà quản lý cần thông tin đáng tin cậy về các khoản phải thu để phân bổ các nguồn lực để sử dụng hiệu quả nhất của họ, xác định mức biên chế, và đảm bảo. | Chapter 2 The IRS Receivables Balance Is Based on Data Maintained for Collection Purposes obligations. Also taxpayers confidence in IRS may be diminished tf they receive erroneous tax delinquency notices. This in turn could affect voluntary compliance with the tax laws. IRS own managers need reliable information on receivables to allocate resources to their most productive use determine staffing levels and ensure that resources are not wasted on erroneous assessments. High error rates and inefficient systems create additional work for both IRS and taxpayers. Also better information on assessments that have been recorded for enforcement purposes as well as those that represent valid receivables would allow IRS to more reliably assess its enforcement and collection performance. The lack of data reliability and its potential affect on collectibility is further discussed in chapter 3. Automated Systems Are Outdated and Inefficient The systems that IRS relies on are outdated inefficient unintegrated and error prone factors which further hamper IRS ability to analyze and properly report on its receivables balance. For example the IRS Master File System stores data associated with millions of taxpayer accounts on magnetic tape which is less efficient to maintain and use than other electronic media such as computer disks. Because the data on tapes can only be processed sequentially rather than randomly updating these data or extracting certain data elements requires IRS voluminous files to be read in their entirety resulting in significant effort and time. We also found that the general ledgers maintained at the IRS 10 service centers still had deficiencies that we had reported on in 1988.4 For example the general ledgers were not integrated with the IRS Master File System and did not support accurate reporting of accounts receivable and other information. These deficiencies are significant since an agency s general ledger is to serve as a primary financial control by .