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 2004-07-21 monographic deposited born digital 69 p. GA 1.13:GAO-04-972T https://www.govinfo.gov/app/details/GAOREPORTS-GAO-04-972T P0b002ee180389df6 f:d04972t DGPO 2010-08-12 2011-03-24 GAOREPORTS-GAO-04-972T machine generated eng fdlp REPORT GAOREPORTS-GAO-04-972T GAO-04-972T Data bases Data integrity Immigrants Immigration information systems Immigration or emigration Income taxes Interagency relations Noncompliance Tax administration Tax return audits Tax returns Tax violations Taxpayers Voluntary compliance CIS Computer Linked Application Information Management System, Version 3.0 Testimony A11074

Data sharing can be a valuable tool for federal agencies. The Internal Revenue Service (IRS) can use data from taxpayers and third parties to better ensure taxpayers meet their obligations. Likewise, Congress has authorized certain agencies access to taxpayer information collected by IRS to better determine eligibility for benefit programs. GAO determined (1) the extent to which the IRS and Citizenship and Immigration Services (CIS) within the Department of Homeland Security share and verify data and (2) the benefits and challenges, if any, of increasing such activities. GAO also studied IRS's Offshore Voluntary Compliance Initiative (OVCI) to provide information on (1) the characteristics of the taxpayers who came forward under OVCI and (2) how those taxpayers became noncompliant. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-04-972T/html/GAOREPORTS-GAO-04-972T.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-04-972T/pdf/GAOREPORTS-GAO-04-972T.pdf GAO-04-972T https://www.govinfo.gov/app/details/GAOREPORTS-GAO-04-972T Testimony GAO-04-972T; Taxpayer Information: Data Sharing and Analysis May Enhance Tax Compliance and Improve Immigration Eligibility Decisions; Data bases Data integrity Immigrants Immigration information systems Immigration or emigration Income taxes Interagency relations Noncompliance Tax administration Tax return audits Tax returns Tax violations Taxpayers Voluntary compliance CIS Computer Linked Application Information Management System, Version 3.0 Title 8 Section 1101(a)(43) 8 U.S.C. 1101(a)(43) Volume 116 Page 2195 116 Stat. 2195 Public Law 93-579 Public Law 94-455 Public Law 100-503 Public Law 107-296