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GGD-95-58R 1 (1994-12-15)

handle is hein.gao/gaobackse0001 and id is 1 raw text is: United States GAO General Accounting Office Washington, D.C. 20548 General Government Division B-259669 December 15, 1994 The Honorable Dennis DeConcini, Chairman The Honorable Christopher S. Bond Ranking Minority Member Subcommittee on Treasury, Postal Service and General Government Committee on Appropriations United States Senate The Honorable Steny H. Hoyer, Chairman The Honorable Jim Ross Lightfoot Ranking Minority Member Subcommittee on Treasury, Postal Service and General Government Committee on Appropriations House of Representatives This letter responds to a directive in House Conference Report 103-741 dated September 22, 1994, that we review the fee structure and methodology used by the Internal Revenue Service (IRS) in developing user fees to ensure that the proposed fees reflect no more than actual costs. At the time of the conference report, IRS had already increased an existing fee and proposed three new ones. -- IRS increased the fee for copying tax records from $4.25 to $14.00 per tax return. IRS said the increase reflected increased costs since the last fee adjustment in the mid- 1980s. The fee increase had already been promulgated by the time of the fiscal year 1995 appropriations act. Thus, we did not include it in our review. -- One proposed user fee, for direct deposit indicators associated with the electronic filing program, has since been dropped. The Department of the Treasury announced in October 1994 that it would no longer provide the direct deposit indicator service. -- IRS is proposing two types of installment agreement fees: one for new installment agreements and a second fee for restructured agreements. IRS proposes fees of $43 and $24, respectively, for these services. GAO/GGD-95-58R IRS User Fees

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