<mods xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.loc.gov/mods/v3" version="3.3" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-3.xsd" ID="P0b002ee1803a3932">
<name type="corporate">
 <namePart>United States Government Publishing Office</namePart>
 <role>
  <roleTerm authority="marcrelator" type="text">publisher</roleTerm>
  <roleTerm authority="marcrelator" type="code">pbl</roleTerm>
</role>
 <role>
  <roleTerm authority="marcrelator" type="text">distributor</roleTerm>
  <roleTerm authority="marcrelator" type="code">dst</roleTerm>
</role>
</name>
<name type="corporate">
 <namePart>United States</namePart>
 <namePart>Government Accountability Office</namePart>
 <namePart>General Government Division</namePart>
 <role>
  <roleTerm authority="marcrelator" type="text">author</roleTerm>
  <roleTerm authority="marcrelator" type="code">aut</roleTerm>
</role>
 <description>Government Organization</description>
</name>
<typeOfResource>text</typeOfResource>
<genre authority="marcgt">government publication</genre>
<language>
 <languageTerm type="code" authority="iso639-2b">eng</languageTerm>
</language>
<extension>
 <collectionCode>GAOREPORTS</collectionCode>
 <category>Legislative Agency Publications</category>
 <waisDatabaseName>gao</waisDatabaseName>
 <branch>legislative</branch>
 <dateIngested>2010-08-12</dateIngested>
</extension>
<originInfo>
 <publisher>U.S. Government Printing Office</publisher>
 <dateIssued encoding="w3cdtf">1994-09-01</dateIssued>
 <issuance>monographic</issuance>
</originInfo>
<physicalDescription>
 <note type="source content type">deposited</note>
 <digitalOrigin>born digital</digitalOrigin>
</physicalDescription>
<classification authority="sudocs">GA 1.13:GGD-94-70</classification>
<identifier type="uri">https://www.govinfo.gov/app/details/GAOREPORTS-GGD-94-70</identifier>
<identifier type="local">P0b002ee1803a3932</identifier>
<identifier type="former package identifier">f:gg94070</identifier>
<recordInfo>
 <recordContentSource authority="marcorg">DGPO</recordContentSource>
 <recordCreationDate encoding="w3cdtf">2010-08-12</recordCreationDate>
 <recordChangeDate encoding="w3cdtf">2011-03-23</recordChangeDate>
 <recordIdentifier source="DGPO">GAOREPORTS-GGD-94-70</recordIdentifier>
 <recordOrigin>machine generated</recordOrigin>
 <languageOfCataloging>
  <languageTerm type="code" authority="iso639-2b">eng</languageTerm>
</languageOfCataloging>
</recordInfo>
<accessCondition type="GPO scope determination">fdlp</accessCondition>
<extension>
 <docClass>REPORT</docClass>
 <accessId>GAOREPORTS-GGD-94-70</accessId>
 <reportNumber>GGD-94-70</reportNumber>
 <subject>Tax administration</subject>
 <subject>Tax law</subject>
 <subject>Corporations</subject>
 <subject>Tax return audits</subject>
 <subject>Federal taxes</subject>
 <subject>Noncompliance</subject>
 <subject>Tax nonpayment</subject>
 <subject>Government collections</subject>
 <subject>Income taxes</subject>
 <subject>Appellate procedure</subject>
 <identifier>IRS Coordinated Examination Program</identifier>
 <identifier>IRS Industry Specialization Program</identifier>
 <identifier>IRS Audit Information Management System</identifier>
 <identifier>IRS Business Master File</identifier>
 <identifier>IRS Enforcement Revenue Information System</identifier>
 <type>Chapter Report</type>
 <seriesAbbrev>GGD</seriesAbbrev>
 <law congress="103" isPrivate="false" number="66"></law>
</extension>
<titleInfo>
 <title>Tax Administration: Compliance Measures and Audits of Large Corporations Need Improvement</title>
</titleInfo>
<abstract>Although the nation&apos;s 1,700 largest corporations pay billions of dollars
in taxes, do they pay all they owe? To address this matter, the Internal
Revenue Service (IRS) audits these companies under its Coordinated
Examination Program. Of the sizable sums that IRS auditors recommend in
additional taxes, how much is collected after appeals and litigation?
What factors reduce amounts collected? And what is the status of IRS&apos;
ongoing changes to the Program to address those factors? This report
seeks to answer these questions.</abstract>
<location>
 <url displayLabel="HTML rendition" access="raw object">https://www.govinfo.gov/content/pkg/GAOREPORTS-GGD-94-70/html/GAOREPORTS-GGD-94-70.htm</url>
</location>
<identifier type="preferred citation">GAO/GGD-94-70</identifier>
<location>
 <url displayLabel="Content Detail" access="object in context">https://www.govinfo.gov/app/details/GAOREPORTS-GGD-94-70</url>
</location>
<note>Chapter Report</note>
<extension>
 <searchTitle>GAO/GGD-94-70; Tax Administration: Compliance Measures and Audits of Large Corporations Need Improvement;
            </searchTitle>
</extension>
<subject>
 <topic>Tax administration</topic>
 <topic>Tax law</topic>
 <topic>Corporations</topic>
 <topic>Tax return audits</topic>
 <topic>Federal taxes</topic>
 <topic>Noncompliance</topic>
 <topic>Tax nonpayment</topic>
 <topic>Government collections</topic>
 <topic>Income taxes</topic>
 <topic>Appellate procedure</topic>
 <topic>IRS Coordinated Examination Program</topic>
 <topic>IRS Industry Specialization Program</topic>
 <topic>IRS Audit Information Management System</topic>
 <topic>IRS Business Master File</topic>
 <topic>IRS Enforcement Revenue Information System</topic>
</subject>
<relatedItem type="isReferencedBy">
 <titleInfo>
  <title>United States Public Law 66 (103rd Congress)</title>
</titleInfo>
 <identifier type="public law citation">Public Law 103-66</identifier>
</relatedItem>
</mods>