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 2000-05-23 monographic deposited born digital 20 p. GA 1.13:T-GGD-00-138 https://www.govinfo.gov/app/details/GAOREPORTS-T-GGD-00-138 P0b002ee18038ae00 f:gg00138t DGPO 2010-08-12 2011-03-24 GAOREPORTS-T-GGD-00-138 machine generated eng fdlp REPORT GAOREPORTS-T-GGD-00-138 T-GGD-00-138 Tax administration systems Taxpayers Reporting requirements Small business Customer service Self-employed Performance measures Voluntary compliance Testimony GGD About 40 million small businesses and self-employed taxpayers in the United States are responsible for remitting half of the taxes collected by the Internal Revenue Service (IRS). The IRS Restructuring and Reform Act of 1998 requires IRS to place more emphasis on providing better service to taxpayers. This testimony discusses the factors that complicate small business' efforts to comply with the tax laws and IRS' efforts to provide better service to this important group of taxpayers. https://www.govinfo.gov/content/pkg/GAOREPORTS-T-GGD-00-138/html/GAOREPORTS-T-GGD-00-138.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-T-GGD-00-138/pdf/GAOREPORTS-T-GGD-00-138.pdf GAO/T-GGD-00-138 https://www.govinfo.gov/app/details/GAOREPORTS-T-GGD-00-138 Testimony GAO/T-GGD-00-138; Tax Administration: IRS' Efforts to Serve Small Business; Tax administration systems Taxpayers Reporting requirements Small business Customer service Self-employed Performance measures Voluntary compliance