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

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 2003-12-05 monographic deposited born digital 37 p. GA 1.13:GAO-04-74 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-04-74 P0b002ee1803999ba f:d0474 DGPO 2010-08-12 2011-03-24 GAOREPORTS-GAO-04-74 machine generated eng fdlp REPORT GAOREPORTS-GAO-04-74 GAO-04-74 Computer matching Data integrity Delinquent taxes Federal agencies Federal forms Income taxes Noncompliance Reporting requirements Tax administration Taxpayers Taxpayer identification number DOD Central Contractor Registration Data Base Other Written Product A08972 Tax Administration: More Can Be Done to Ensure Federal Agencies File Accurate Information Returns 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. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-04-74/html/GAOREPORTS-GAO-04-74.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-04-74/pdf/GAOREPORTS-GAO-04-74.pdf GAO-04-74 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-04-74 Other Written Product GAO-04-74; Tax Administration: More Can Be Done to Ensure Federal Agencies File Accurate Information Returns; Computer matching Data integrity Delinquent taxes Federal agencies Federal forms Income taxes Noncompliance Reporting requirements Tax administration Taxpayers Taxpayer identification number DOD Central Contractor Registration Data Base