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GGD-78-32 1 (1978-01-27)

handle is hein.gao/gaobaaxha0001 and id is 1 raw text is: DOCUMENT RESUME 05974 - [21 .663331 Alleqations That IRS Harassed Mississippi Civil Rights Activists Unsupported. GGD-78-32; 8-137762. January 27, 1978. 31 pp. + 3 appendices (4 pp.). Report to Rep. San Gibbons, Chairman, House Committee on Vays and Beaus: Oversight Subcomml ttee; by Elmer B. Staats, Comiiroller General. Issue Area: Tax Administration (2700); on-Discrinination and Equal Opportunity Programs (1000). Contact: General Gover-nment Div. Budget Function: General Government: Oth. r General Government (806). Organisation Concerned: Department of the Treasury; Internal Revenue Service. Congressional Relevance: House Committee on lays and Beans: Oversight Subconnittee. Rep. Sam Gibbons. In a 1975 newspaper article, allegations were made that the Internal Revenue Service (IRS) had harassed 28 Mississippi zivil rights activists through extensive audits of their income tax returns. To investigate these allegations. GAO examined tax returna, audit case files, intelligence records, and cther pertinent data and interviewed appropriate officials and taxpayers. Findings/Conclusions: go evidence was found to support the allegations. The 28 taxpayers were audited a total of 45 times for tax years 1970 through 1975. with possibly one exception, IRS followed normal procedures in selecting the returns for audit. It followed normal procedures in: initiating. conducting, and closing audits; allowing taxpayers time and flexibility in providing information and allovirg them to ewrcise appeal rights; and obtaining limited iuformation through its intelligence-gathering apparatus and in using that information. Allegations that random selections would not hilve resalted in audits of this group were without merit since selections are not random but based on such factors as whether returns involve business, income levalst and characteristics of the returns. The news article noted that none of the audits suggested serious taxpayer misconduct. This is nct contrary to the purpose of audits which is to verify tax liatility. The average tax change in these audits approximated that national average. In any tax audit, the taxpayer may experience a feeling of harassment because of the adversary situation, but the situations in these cases were not unusual. (TI)

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