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 1996-04-25 monographic deposited born digital 13 p. GA 1.13:T-GGD-96-112 https://www.govinfo.gov/app/details/GAOREPORTS-T-GGD-96-112 P0b002ee18037f86a f:gg96112t DGPO 2010-08-12 2011-03-24 GAOREPORTS-T-GGD-96-112 machine generated eng fdlp REPORT GAOREPORTS-T-GGD-96-112 T-GGD-96-112 Tax administration systems Debt collection Delinquent taxes Accounts receivable Privatization Government collections Tax nonpayment Data integrity Collection procedures Management information systems IRS Enforcement Revenue Information System IRS Tax System Modernization Program TSM IRS Integrated Collection System Testimony GGD GAO discussed the Internal Revenue Service's (IRS) tax debt collection practices. GAO noted that: (1) each year, billions of dollars in taxes remain unpaid; (2) impediments to improving tax debt collection include the lack of accurate and reliable accounts receivable data and effective collection tools and programs, a backlogged receivables inventory, outdated collection processes, and antiquated computer systems; (3) some accounts receivable may be overstated, not valid, or owed by deceased or unlocatable taxpayers and defunct businesses; (4) IRS is modernizing its information and processing systems, but these actions will not be completed for several years; (5) although IRS use of private debt collectors could increase tax collections by locating and encouraging taxpayers to pay their delinquent taxes, they cannot actually collect taxes; (6) some states have successfully used private debt collectors to increase their delinquent tax collections; (7) IRS accounts receivable have been designated a high-risk area, but IRS cannot make major changes in its business operations by itself; (8) IRS needs a comprehensive strategy to guide its efforts to improve tax debt collections, starting with having accurate and reliable information; and (9) IRS could adopt private industry practices and use private debt collectors in some collection-related activities. https://www.govinfo.gov/content/pkg/GAOREPORTS-T-GGD-96-112/html/GAOREPORTS-T-GGD-96-112.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-T-GGD-96-112/pdf/GAOREPORTS-T-GGD-96-112.pdf GAO/T-GGD-96-112 https://www.govinfo.gov/app/details/GAOREPORTS-T-GGD-96-112 Testimony GAO/T-GGD-96-112; Tax Administration: IRS Tax Debt Collection Practices; Tax administration systems Debt collection Delinquent taxes Accounts receivable Privatization Government collections Tax nonpayment Data integrity Collection procedures Management information systems IRS Enforcement Revenue Information System IRS Tax System Modernization Program TSM IRS Integrated Collection System