United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office General Government Division author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 1994-05-11 monographic deposited born digital GA 1.13:GGD-94-123 https://www.govinfo.gov/app/details/GAOREPORTS-GGD-94-123 P0b002ee18039bd69 f:gg94123 DGPO 2010-08-12 2011-03-23 GAOREPORTS-GGD-94-123 machine generated eng fdlp REPORT GAOREPORTS-GGD-94-123 GGD-94-123 Tax administration Tax returns Federal agency reorganization Tax nonpayment Reporting requirements Noncompliance Law enforcement Income taxes Tax administration systems Government collections IRS Taxpayer Compliance Measurement Program IRS Compliance 2000 Initiative IRS Tax System Modernization Program IRS Integrated Case Processing System Earned Income Tax Credit IRS Compliance Research Information System IRS Corporate Files On-Line Project IRS Automated Inventory Control System IRS Automated Underreporter System IRS Integrated Collection System IRS Totally Integrated Examination System IRS Automated Criminal Investigation System IRS Payor Master File TSM Chapter Report GGD Despite new compliance tools provided by Congress, the gross "tax gap"--the difference between what corporations and individuals owe and what they voluntarily pay--has continued to grow, from $76 billion in 1981 to $127 billion in 1992. The Internal Revenue Service (IRS) further estimates that its enforcement programs failed to collect about three-quarters of the gross tax gap. Such annual tax losses intensify pressures in funding necessary programs. This report analyzes the composition of the tax gap, congressional and IRS prior efforts to reduce the tax gap, IRS' ongoing and planned efforts to improve compliance, and what more could be done to close the tax gap. https://www.govinfo.gov/content/pkg/GAOREPORTS-GGD-94-123/html/GAOREPORTS-GGD-94-123.htm GAO/GGD-94-123 https://www.govinfo.gov/app/details/GAOREPORTS-GGD-94-123 Chapter Report GAO/GGD-94-123; Tax Gap: Many Actions Taken, But a Cohesive Compliance Strategy Needed; Tax administration Tax returns Federal agency reorganization Tax nonpayment Reporting requirements Noncompliance Law enforcement Income taxes Tax administration systems Government collections IRS Taxpayer Compliance Measurement Program IRS Compliance 2000 Initiative IRS Tax System Modernization Program IRS Integrated Case Processing System Earned Income Tax Credit IRS Compliance Research Information System IRS Corporate Files On-Line Project IRS Automated Inventory Control System IRS Automated Underreporter System IRS Integrated Collection System IRS Totally Integrated Examination System IRS Automated Criminal Investigation System IRS Payor Master File TSM Public Law 97-34 Public Law 97-248 Public Law 98-67 Public Law 98-369 Public Law 99-514 Public Law 101-239 Public Law 101-508 Public Law 103-66