Tax Administration: Process Used to Revise the Federal Employment Tax
Deposit Regulations (Letter Report, 12/29/94, GAO/GGD-95-8).

This report reviews the development of the revised federal employment
tax deposit regulations issued by the Treasury Department and the
Internal Revenue Service (IRS) in September 1992.  GAO discusses (1)
whether the Treasury and IRS developed the regulations by applying
principles from IRS' Compliance 2000 approach, which is designed to
improve voluntary taxpayer compliance, reduce taxpayer burden, and
increase IRS attention to the needs of those parties affected by its
actions; (2) how the process used by Treasury and IRS to develop and
revise regulations could be improved; and (3) how Treasury and IRS
officials know when their efforts to develop and revise regulations
produce regulations that are simple and easy to understand.

--------------------------- Indexing Terms -----------------------------

 REPORTNUM:  GGD-95-8
     TITLE:  Tax Administration: Process Used to Revise the Federal 
             Employment Tax Deposit Regulations
      DATE:  12/29/94
   SUBJECT:  Federal taxes
             Deposit funds
             Income taxes
             Compliance
             Tax administration
             Tax law
             Taxpayers
             Federal regulations
             Reporting requirements
             Tax violations
IDENTIFIER:  IRS Compliance 2000 Initiative
             
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