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 2006-11-15 monographic deposited born digital 53 p. GA 1.13:GAO-07-26 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-07-26 P0b002ee18037d434 f:d0726 DGPO 2010-08-12 2011-03-24 GAOREPORTS-GAO-07-26 machine generated eng fdlp REPORT GAOREPORTS-GAO-07-26 GAO-07-26 Collection procedures Debt collection Delinquent taxes Federal taxes Government information Income taxes Policy evaluation Program management Records Tax administration systems Tax law Tax nonpayment Tax returns Tax violations Taxpayers Policies and procedures IRS Automated Collection System IRS Federal Payment Levy Program Other Written Product A63385 GAO previously testified that federal contractors abused the tax system with little consequence. While performing those audits, GAO noted that the Internal Revenue Service (IRS) records sometimes contained inaccurate or outdated tax information that prevented IRS from taking appropriate collection actions against those contractors, including submitting their tax debt to the Federal Payment Levy Program (FPLP) for collection. As a result, GAO was asked to review IRS's coding of tax debt excluded from the FPLP to determine whether (1) IRS tax records contain inaccurate status or transaction codes that exclude tax debt from the FPLP, (2) IRS's monitoring could be strengthened to ensure the accuracy of its status and transaction codes, and (3) other opportunities exist to increase the amount of tax debt included in the FPLP. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-07-26/html/GAOREPORTS-GAO-07-26.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-07-26/pdf/GAOREPORTS-GAO-07-26.pdf GAO-07-26 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-07-26 Other Written Product GAO-07-26; Internal Revenue Service: Procedural Changes Could Enhance Tax Collections; Collection procedures Debt collection Delinquent taxes Federal taxes Government information Income taxes Policy evaluation Program management Records Tax administration systems Tax law Tax nonpayment Tax returns Tax violations Taxpayers Policies and procedures IRS Automated Collection System IRS Federal Payment Levy Program Volume 111 Page 788 111 Stat. 788