General Accounting Office (GAO)

The Government Accounting Office is responsible for independent audits of U.S. government agencies. Their website is at:

Filename Size
pdf  Who's Not Filing Federal Income Tax Returns: IRS Needs a Better Way to Find Them (Report GAO/GGD-79-69) 
July 11, 1979
7.6 Mbytes
pdf  Data Quality: IRS' Actions to Improve the Accuracy of Non-Wage Income Data Are Vital (Report GAO/IMTEC-86-17)
April 21, 1986
2.54 Mbytes
pdf  TAX ADMINISTRATION: Accuracy of Taxpayer Identification Numbers on Information Returns Can be Improved (Report GAO/GGD-88-110) 
September 1988
1.65 Mbytes
pdf  GAO Automated Systems: Treasury's Efforts to Improve It's Payroll and Personnel Systems (Report GAO/IMTEC-90-4) 
December 1989
1.65 Mbytes
pdf  IRS Customs Data Systems Exchange (Report GAO/GGD-93-33R) 
August 4, 1993
2.89 MBytes
pdf  GAO Testimony on IRS Financial Mismanagement (Report GAO/T-AIMD-93-3) 
August 4, 1993
2.89 MBytes

pdf Operations: Significant Challenges in Financial Management and System Modernization" (Report T-AIMD-96-56: )
March 6, 1996; 16 pages

Reveals significant problems at the IRS

144 KBytes

pdf Internal Revenue Service, Unpaid Taxes of Federal Workers and Annuitants (Report GAO-01-195)

June 14, 2001, 50 pages

In-depth analysis by the U.S. Government Accounting Office documenting that there is over $2.5 billion in unpaid federal income taxes owed by federal workers.  They conclude that these amounts are uncollectable because 26 U.S.C. Section 6103 prohibits the IRS from sharing delinquency information with other federal agencies!  Read the section entitled "Legal Considerations in Promoting Federal Worker and Annuitant Tax Compliance".

386 Kbytes

pdf  Tax Administration: IRS' Use of Enforcement Authorities to Collect Delinquent Taxes (Report T-GGD-97-155)

Sept 23, 1997, 23 pages

U.S. Government accounting office report on IRS use of distraint to collect taxes.

84 Kbytes

pdf  Tax Processing Operations and Data Still at Risk Due to Serious Weaknesses (Report GAO/T-AIMD-97-76)

April 10, 1997, 13 pages

U.S. Government accounting office report on serious flaws in the IRS computer systems.

33 Kbytes

pdf  Tax Administration:  Uses and Problems with IRS' Non Master File (Report GAO/GGD-99-42)

April 21, 1999, 32 pages

Report on IRS abuse of the Non Master File (NMF)

237 Kbytes

pdf  Unpaid Payroll Taxes:  Billions in Delinquent Taxes and Penalties Due But Unlikely to Be Collected (Report AIMD/GGD-99-256)

August 2, 1999, 24 pages

U.S. Government accounting office report on uncollectability of payroll taxes.

117 Kbyte
pdf  GAO/GGD-00-60R IRS' Substitute for Return (SFR) Program

February 17, 2000

Describes GAO investigation into the IRS' Substitute for Return (SFR) Program

745 Kbytes
pdf  GAO-02-526 TAX EXEMPT ORGANIZATIONS: Improvements Possible in Public, IRS, and State Oversight of Charities

April 2002

176 Kbytes
pdf  GAO-02-733 Combating Abusive Tax Schemes

May 1, 2002

Efforts to identify and combat abusive tax schemes have increased, but challenges remain.

176 Kbytes

pdf  GAO-03-318R Minimizing Inappropriate Levies in IRS' Federal Payment Levy Program
Jan 3, 2003

How the IRS improperly levies federal payments.

49 Kbytes

pdf  GAO-04-74 Tax Administration:  More can be done to ensure Federal Agencies file Accurate Information Returns
Dec 5, 2003

Why Information Returns filed by federal agencies, including 1099's and W-2s, are frequently incorrect.

791 Kbytes

pdf  GAO-04-696NI FEDERAL JUDICIARY: Assessing and Formally Documenting Financial Disclosure Procedures Could Help Ensure Balance between Judges' Safety and Timely Public Access
June 2004

2.1 Mbytes

pdf  GAO-04-1039R IRS Efforts to Evaluate the Section 1203 Process for Employee Misconduct and Measure Its Impact on Tax Administration
Sept. 27, 2004

Efforts by IRS to hold its employees accountable for misconduct.

603 Kbytes

pdf  GAO-05-690 GOVERNMENT PERFORMANCE AND ACCOUNTABILITY: Tax Expenditures Represent a Substantial Federal Commitment and Need to be Reexamined
Sept. 2005

603 Kbytes
pdf  GAO-05-1016T SOCIAL SECURITY NUMBERS: Federal and State Laws Restrict Use and Yet Gaps Remain
Sept. 15, 2005
300 Kbytes