Accession Number:

ADA263367

Title:

Tax Administration: Effectiveness of IRS' Return Preparer Penalty Program is Questionable.

Descriptive Note:

Corporate Author:

GENERAL ACCOUNTING OFFICE WASHINGTON DC GENERAL GOVERNMENT DIV

Personal Author(s):

Report Date:

1991-01-01

Pagination or Media Count:

74.0

Abstract:

In 1989, almost half of the individual income tax returns filed were prepared by paid return preparers. The Internal Revenue Service IRS has experienced problems with what it calls incompetent and unscrupulous tax return preparers who understate their clients tax liabilities. Civil penalties are a principal tool IRS can use to punish and deter noncompliant behavior by preparers. The Senate Finance Subcommittee on Private Retirement Plans and Oversight of IRS asked GAO to review whether IRS administers preparer penalties appropriately and consistently.

Descriptors:

Subject Categories:

  • Administration and Management
  • Economics and Cost Analysis
  • Government and Political Science

Distribution Statement:

APPROVED FOR PUBLIC RELEASE