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

摘要

Responding to a Congressional request that the General Accounting Office (GAO) review various aspects of IRS efforts to notify and intervene with employers concerning delinquent employment taxes. 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.