Tax Administration


Book Description




Tax Administration


Book Description

Tax Administration: Opportunities to Increase Revenue Before Expiration of the Statutory Collection Period




Status of Open Recommendations


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Tax Administration


Book Description

Focuses on individual taxpayer accounts that IRS has classified as CNC (currently not collectible) because of the individuals' financial hardship or because IRS was unable to locate or contact the taxpayers. These accounts make up about 90% of the total dollar amount of individual CNC accounts. This report determines whether (1) IRS' classification of certain accounts as currently not collectible is appropriate, & (2) IRS' efforts to monitor these accounts for future collection potential are adequate. Contains recommendations on ways to improve the CNC determination, monitoring, reactivation, & oversight process.










Reports and Testimony


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Internal Revenue Service Receivables


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