Internal Revenue Service. Composition and Collectibility of Unpaid Assessments

摘要

This report responds to your June 4, 1998, request for information on our211u001eanalysis of the composition and collectibility of the Internal Revenue Service's 211u001e(IRS) September 30, 1997, balance of unpaid assessments. The analysis is based on 211u001ework performed as part of our audit of the IRS' fiscal year 1997 Custodial 211u001eFinancial Statements. As part of our fiscal year 1997 financial statement audit, 211u001ewe examined IRS' taxes receivable and other unpaid assessments. Our tests and 211u001eanalysis during the course of the audit provided us with detailed information on 211u001ethe composition of IRS' total unpaid assessments, and the key factors that 211u001econtributed to the estimate of the collectibility of these unpaid assessments as 211u001ereported in the finacial statements.