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GGD-79-69 1 (1979-07-11)

handle is hein.gao/gaobaazlp0001 and id is 1 raw text is: BY THE COMPTROLLER GENERAL Report To The Congress OF THE UNITED STATES Who's Not Filing Income Tax Returns? IRS Needs Better Ways To Find Them And Collect Their Taxes 6 ( GAO estimates that about 5 million people owing some $2 billion in income taxes did not file returns in 1972--the most current year for which reasonably complete data was available. This delinquency gap poses tax administra- tion problems which could adversely affect the Nation's voluntary tax assessment system. IRS secured delinquent returns from about 12 percent of those not filing in 1972. According to IRS, it has not emphasized pursuing non- filers primarily because of limited resources. IRS needs to give more attention to the non- filer problem by --estimating and analyzing the nonfiler population periodically and using the information for more productive inves- tigations; --conducting more vigorously the Tax- payer Delinquency Investigation Pro- gram, its principal means for bringing nonfilers into compliance; and --making additional efforts to catch more nonfilers through the use of special programs and available information. The report includes numerous recommenda- tions for improving IRS' nonfiler efforts and reducing the delinquency gap. GGD-79-69 JULY 11, 1979

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