United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 2001-06-14 monographic deposited born digital 50 p. GA 1.13:GAO-01-195 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-01-195 P0b002ee1803801ff f:d01195 DGPO 2010-08-12 2011-03-28 GAOREPORTS-GAO-01-195 machine generated eng fdlp REPORT GAOREPORTS-GAO-01-195 GAO-01-195 Delinquent taxes Federal taxes Tax administration Tax nonpayment Voluntary compliance Debt collection Federal employees IRS Federal Employee and Retiree Delinquency Initiative Program Other Written Product A01187 Voluntary compliance with tax laws is the foundation of the U.S. tax system. This foundation can be eroded if the general public perceives that federal workers and former federal workers successfully evade their tax obligations. Internal Revenue Service (IRS) records indicate that federal workers and annuitants, and IRS workers in particular, appear to be more compliant in meeting their tax responsibilities than the general population. Nonetheless, there are some federal workers and annuitants whom IRS records indicate are not fulfilling their tax responsibilities and owe the federal government about $2.5 billion in outstanding taxes. In its attempt to improve management and collection of federal taxes owed by federal workers and annuitants, IRS faces the same issues hindering its ability to manage and collect unpaid taxes of the general population. With respect to IRS' efforts to improve compliance among federal workers and annuitants, IRS must first be able to determine how effective its program for this purpose has been and what, if any, modifications are needed to ensure that the program meets its objectives. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-01-195/html/GAOREPORTS-GAO-01-195.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-01-195/pdf/GAOREPORTS-GAO-01-195.pdf GAO-01-195 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-01-195 Other Written Product GAO-01-195; Internal Revenue Service: Unpaid Taxes of Federal Workers and Annuitants; Delinquent taxes Federal taxes Tax administration Tax nonpayment Voluntary compliance Debt collection Federal employees IRS Federal Employee and Retiree Delinquency Initiative Program