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GGD-78-23 1 (1978-05-22)

handle is hein.gao/gaobaaxgs0001 and id is 1 raw text is: DOCOKINT RESUME 05962 - [11461496 Ra *W) 5-44-7 Better Hanagement Needed in Exchanging Federal and State Tax Information. GGD-78-23; B-137762. May 22. 1978. Released June 1# 1978. 34 pp. + 4 appendices (11 pp.). Report to Rep. Al Ullman. Chairman. Joint Committee on Taxation; Sea. Russell B. Long. Vice Chairman; by Elmer S. Staatsr Comptroller General. Issue Area: Tax Administration: Federal-State Tax administration Cooperation (2705); Intergovernmental Relaticns and Revenue Sharing: Federal# State, &rea-vide. and Local Coordination (402). ContaCt: General Government Div. Budget Function: General Government: Other General Government (806). Organization Concerned: Department of the Treasury; Internal Revenue Service. Congressional Relevance: Joint committee on Taxation. Rep. &l Ullman; Sen. Russell B. Long. Authority: Tax Reform Act of 1976. Internal Revenue Code. The Internal Revenue Service (IRS) and the States routinely exchange large amounts of tax infcrmation. The IRS provides the States with Federal audit report abstracts# computer tapes, and tax returns containing confidential information on millions of taxpayers; the States in turn make their tax returns and audit reports available to IRS. This exchange should increase tax revenues, reduce duplicate audits. and inczqase taxpayer compliance. Findings/Conclusions: The IR has no formal program for exchanging information with States and devotes relatively little effort to exchange activities. Because of the low priority which IRS has historically given to tax information exchange activities, it and the States have not defined their mutual information needs specifically enough. as a result, States receive much information they do not need or use while IRS does not make available much inforeation that the States could use. The IRS has not taken advantage of much State tax information vhich could be used to identify nonfilers. such of the information the States need could be prov-ded cn computer tapes on a cost-reimbarsable basis, but IRS has teen reluctant to do this. Recommendations: The Commissioner of Internal Revenue should: fix managerial responsibility at the national office level with authority to coordinate all aspects of the program; fix responsibility for managing the program at the regional, district. and service center levels; establish formal policies# procedures, and guidelines for implementing. monitoring, and evaluating the program; evaluate each State's need for and use of Federal tax information; tailor magnetic tapes of tax information to the particular needs of each State; develop an implementation plan with each State specifying exact types and amounts of information to be exchanged and the methods

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