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 2005-06-16 monographic deposited born digital 91 p. GA 1.13:GAO-05-637 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-05-637 P0b002ee18038e4da f:d05637 DGPO 2010-08-12 2011-03-24 GAOREPORTS-GAO-05-637 machine generated eng fdlp REPORT GAOREPORTS-GAO-05-637 GAO-05-637 Civilian employees Delinquent taxes Department of Defense contractors Federal taxes Internal controls Tax administration Tax administration systems Tax law Tax nonpayment Tax violations Taxpayers Federal Payment Levy Program FMS Payments, Claims, and Enhanced Reconciliation System Other Written Product A26757

Tax abuses by contractors working for the Department of Defense, on which GAO previously reported, have led to concerns about similar abuses by those hired by civilian agencies. GAO was asked to determine if similar problems exist at civilian agencies and, if so, to (1) quantify the amount of unpaid federal taxes owed by civilian agency contractors paid through the Financial Management Service (FMS), (2) identify any statutory or policy impediments and control weaknesses that impede tax collections under the Federal Payment Levy Program (FPLP), and (3) determine whether there are indications of abusive or potential criminal activity by contractors with unpaid tax debts. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-05-637/html/GAOREPORTS-GAO-05-637.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-05-637/pdf/GAOREPORTS-GAO-05-637.pdf GAO-05-637 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-05-637 Other Written Product GAO-05-637; Financial Management: Thousands of Civilian Agency Contractors Abuse the Federal Tax System with Little Consequence; Civilian employees Delinquent taxes Department of Defense contractors Federal taxes Internal controls Tax administration Tax administration systems Tax law Tax nonpayment Tax violations Taxpayers Federal Payment Levy Program FMS Payments, Claims, and Enhanced Reconciliation System Title 26 Section 6343(e) 26 U.S.C. 6343(e) Volume 110 Page 1321-358 110 Stat. 1321-358 Volume 118 Page 1418 118 Stat. 1418 Public Law 104-134 Public Law 108-357