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 1995-05-02 monographic deposited born digital 32 p. GA 1.13:GGD-95-137 https://www.govinfo.gov/app/details/GAOREPORTS-GGD-95-137 P0b002ee180386c6b f:gg95137 DGPO 2010-08-12 2011-03-28 GAOREPORTS-GGD-95-137 machine generated eng fdlp REPORT GAOREPORTS-GGD-95-137 GGD-95-137 Tax administration Delinquent taxes Taxpayers Installment payments Government collections Collection procedures Information dissemination operations Cost control Debt collection IRS Installment Agreement Program IRS Automated Collection System Letter Report GGD Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) Installment Agreement Program, focusing on the: (1) increase in installment agreements since IRS streamlined the processing and approval of taxpayers' requests for installment agreements; (2) effects these changes had on IRS collection activities; (3) internal auditors' concerns regarding these changes; (4) information that IRS provides taxpayers on their liabilities under installment agreements; and (5) administrative practices that could improve the installment agreement program.<p/>GAO found that: (1) the 2.6-million new installment agreements approved in fiscal year (FY) 1994 represented a 136-percent increase over the number of FY 1991 installment agreements; (2) the amount of taxes paid through new installment agreements increased 135 percent between FY 1991 and 1994 and accounted for 33 percent of the delinquent taxes paid in FY 1994; (3) installment agreement program changes have affected IRS collection activities by reducing Automated Collection System collections and the routine collection process' workload; (4) internal IRS auditors have raised concerns about the ease of entering into installment agreements and IRS failure to instruct taxpayers to amend their withholding or estimated taxes to prevent future delinquencies; (5) IRS may be permitting financially capable taxpayers to avoid paying their tax debts in one on-time payment and to accumulate tax debts by adding new tax balances to existing agreements; (6) IRS is taking steps to reduce the problems the auditors identified; and (7) administrative changes to improve the installment agreement program and reduce costs include informing taxpayers of the applicable penalties and interest that will be added to their installment agreements, allowing taxpayers to make electronic direct debit payments, and sending some default notices by regular mail instead of certified mail. https://www.govinfo.gov/content/pkg/GAOREPORTS-GGD-95-137/html/GAOREPORTS-GGD-95-137.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GGD-95-137/pdf/GAOREPORTS-GGD-95-137.pdf GAO/GGD-95-137 https://www.govinfo.gov/app/details/GAOREPORTS-GGD-95-137 Letter Report GAO/GGD-95-137; Tax Administration: Administrative Improvements Possible in IRS' Installment Agreement Program; Tax administration Delinquent taxes Taxpayers Installment payments Government collections Collection procedures Information dissemination operations Cost control Debt collection IRS Installment Agreement Program IRS Automated Collection System Public Law 103-329