Tax Administration: More Can Be Done to Ensure Federal Agencies File Accurate Information Returns

[摘要] A letter report issued by the General Accounting Office with an abstract that begins "The Internal Revenue Service (IRS) matches information returns filed by third parties, including federal agencies, with taxpayers' income tax returns to determine whether taxpayers have filed a return and/or reported all of their income. A correct taxpayer identification number (TIN) is necessary to enable IRS to match these returns. Prior GAO reviews have shown that federal agency payment records often include invalid TINs, particularly for vendors. GAO was asked to study federal agencies' compliance with filing information returns for service payments made to vendors, IRS's efforts to improve agencies' compliance, and whether additional measures could improve their compliance."

[发布日期] 2003-12-05 [发布机构] United States. General Accounting Office.

[关键词] Government accountability -- United States.;tax policy and administration;tax administration;letter report