Tax Administration: Improving Compliance With Real Estate Tax Deductions
(Testimony, 09/21/93, GAO/T-GGD-93-46).

This testimony makes three main points about overstated deductions for
real estate tax payments.  First, for the most part individual taxpayers
overstated their deductions for real estate tax payments by including
nondeductible payments, such as user fees.  Second, confusion over which
payments were and were not deductible real estate taxes contributed to
taxpayer noncompliance.  Third, the Internal Revenue Service can improve
compliance by simplifying tax documents and by redirecting its
enforcement efforts and cooperating with state and local officials.

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

 REPORTNUM:  T-GGD-93-46
     TITLE:  Tax Administration: Improving Compliance With Real Estate 
             Tax Deductions
      DATE:  09/21/93
   SUBJECT:  Tax administration
             Tax return audits
             Tax violations
             Tax law
             Tax nonpayment
             Federal/state relations
             Real estate taxes
             Use taxes
             Taxpayers
             Voluntary compliance
IDENTIFIER:  IRS Taxpayer Compliance Measurement Program
             
------------------------------------------------------------------------

We regret that electronic text of GAO Testimony is not available at 
this time. 

See the GAO FAQ - Section 2.0 for printed copy ordering information.
The FAQ is automatically retrieved with all WAIS search results or 
can be obtained by sending e-mail to: [email protected]