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<classification authority="sudocs">GA 1.13:GGD-95-44</classification>
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 <subject>Tax administration</subject>
 <subject>Mail delivery problems</subject>
 <subject>Taxpayers</subject>
 <subject>Federal forms</subject>
 <subject>Tax nonpayment</subject>
 <subject>Federal taxes</subject>
 <subject>Debt collection</subject>
 <subject>Collection procedures</subject>
 <subject>Centralization</subject>
 <identifier>IRS Tax System Modernization Program</identifier>
 <identifier>TSM</identifier>
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<titleInfo>
 <title>Tax Administration: Changes Needed to Reduce Volume and Improve Processing of Undeliverable Mail</title>
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<abstract>This report reviews the Internal Revenue Service&apos;s (IRS) processes for
handling undeliverable mail.  GAO identifies the amount of undeliverable
and the reasons why some of the mail IRS sends to taxpayers was
undeliverable and the impact nondelivery of this mail had on taxpayers
and IRS.  GAO focuses on notices IRS sent taxpayers on the assessment
and collection of taxes. GAO also assesses IRS&apos; procedures for
processing undeliverable mail.</abstract>
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 <topic>Mail delivery problems</topic>
 <topic>Taxpayers</topic>
 <topic>Federal forms</topic>
 <topic>Tax nonpayment</topic>
 <topic>Federal taxes</topic>
 <topic>Debt collection</topic>
 <topic>Collection procedures</topic>
 <topic>Centralization</topic>
 <topic>IRS Tax System Modernization Program</topic>
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