TAILIEUCHUNG - The United States General Accounting Office_part2

Đánh giá thuế đối với người nộp thuế điều đó đã không tự nguyện nộp tờ khai thuế, điều chỉnh tài khoản của người nộp thuế như là một kết quả trả về sửa đổi, hoặc thư từ, và · viết tắt tài khoản do hết hạn ngày bộ sưu tập thời hiệu hoặc ngày hết hạn hoàn trả quy chế. | B-259455 assessing taxes against taxpayers that did not voluntarily file their tax returns making adjustments to taxpayers accounts as a result of amended returns or correspondence and writing off accounts due to the collection statute expiration date or refund statute expiration date. IRS does not have a formal process for analyzing the causes of these transactions estimating their frequency and magnitude and determining whether cost-effective controls can be implemented. Based on our random sample of 986 adjustment transactions we found that 219 cases or 22 percent resulted in additional burden to the taxpayer and reduced productivity. Generally this occurred because IRS and the taxpayer spent time resolving issues that should never have occurred. In many cases the additional taxpayer burden resulted from IRS implementation of certain enforcement programs it uses to ensure taxpayer compliance one of which is the matching program. This program s problems in timely processing cause additional burden when taxpayers discover 15 months to almost 3 years after the fact that they have misreported thefr income and must pay additional taxes plus interest and penalties. For example in our review of 45 judgmentally selected15 underreporter cases used to identify individuals who have misreported or not reported income and withholdings we found that IRS took an average of years to record the additional tax from the date the return was due. In our review of 77 judgmentally selected substitute for return cases which identify individual taxpayers who have income but did not file a return we found that IRS took about years to record the assessment taxes to the individual master file. In 55 of these cases or 71 percent the taxpayer did not respond or disagreed with the assessment. When we had completed our audit work 56 of these cases were still outstanding. These issues are discussed in greater detail in the Tax Return Processing section of this report. In a matter that .

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