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 2003-11-19 monographic deposited born digital 32 p. GA 1.13:GAO-04-50 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-04-50 P0b002ee180378f3d f:d0450 DGPO 2010-08-12 2011-03-28 GAOREPORTS-GAO-04-50 machine generated eng fdlp REPORT GAOREPORTS-GAO-04-50 GAO-04-50 Fraud Internal controls Investigations by federal agencies Performance measures Strategic planning Tax administration Tax evasion Tax violations Taxes Taxpayers Other Written Product A08877 Abusive tax avoidance schemes could threaten our tax system's integrity and fairness if honest taxpayers believe that significant numbers of individuals are not paying their fair share of taxes. Abusive schemes encompass such distortions of the tax system as falsely describing the law (saying, for example, that the income tax is unconstitutional), misrepresenting facts (for instance, promoting the deduction of personal expenses as business expenses), or using trusts or offshore bank accounts to hide income. As agreed, this report focuses on three objectives. They are to (1) describe the nature and scope of abusive tax avoidance schemes as determined by the Internal Revenue Service (IRS), (2) describe IRS's strategy to combat these schemes and the performance goals and measures IRS uses to track its major effort related to them, and (3) describe how IRS determined the amount and source of staff resources to be devoted to these schemes in the IRS operating division most directly affected. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-04-50/html/GAOREPORTS-GAO-04-50.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-04-50/pdf/GAOREPORTS-GAO-04-50.pdf GAO-04-50 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-04-50 Other Written Product GAO-04-50; Internal Revenue Service: Challenges Remain in Combating Abusive Tax Schemes; Fraud Internal controls Investigations by federal agencies Performance measures Strategic planning Tax administration Tax evasion Tax violations Taxes Taxpayers