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 2008-07-25 monographic deposited born digital 75 p. GA 1.13:GAO-08-617 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-08-617 P0b002ee180391dbd f:d08617 DGPO 2010-08-12 2011-03-24 GAOREPORTS-GAO-08-617 machine generated eng fdlp REPORT GAOREPORTS-GAO-08-617 GAO-08-617 Collection procedures Cost analysis Criminal activities Debt Debt collection Federal taxes Financial management Income taxes Noncompliance Payroll systems Program abuses Tax administration Tax administration systems Tax law Tax nonpayment Tax return audits Tax returns Tax violations Taxes Taxpayers Voluntary compliance Payroll taxes GAO High Risk Series Other Written Product A83074 GAO previously reported that federal contractors abuse the tax system with little consequence. While performing those audits, GAO noted that much of the tax abuse involved contractors not remitting to the government payroll taxes that were withheld from salaries. As a result, GAO was asked to review the Internal Revenue Service's (IRS) processes and procedures to prevent and collect unpaid payroll taxes. Specifically, GAO was asked to determine (1) the magnitude of unpaid federal payroll tax debt, (2) the factors affecting IRS's ability to enforce compliance or pursue collections, and (3) whether some businesses with unpaid payroll taxes are engaged in abusive or potentially criminal activities with regard to the federal tax system. To address these objectives GAO analyzed IRS's tax database, performed case study analyses of payroll tax offenders, and interviewed collection officials from IRS and several states. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-08-617/html/GAOREPORTS-GAO-08-617.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-08-617/pdf/GAOREPORTS-GAO-08-617.pdf GAO-08-617 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-08-617 Other Written Product GAO-08-617; Tax Compliance: Businesses Owe Billions in Federal Payroll Taxes; Collection procedures Cost analysis Criminal activities Debt Debt collection Federal taxes Financial management Income taxes Noncompliance Payroll systems Program abuses Tax administration Tax administration systems Tax law Tax nonpayment Tax return audits Tax returns Tax violations Taxes Taxpayers Voluntary compliance Payroll taxes GAO High Risk Series Title 26 Chapter 21 26 U.S.C. Chapter 21 Volume 112 Page 685 112 Stat. 685 Public Law 105-206