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GGD-80-34 1 (1980-02-11)

handle is hein.gao/gaobabafn0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 FEBRUARY 11, 1980 B-197350 The Honorable Jerome Kurtz Commissioner of Internal Pevenue Department of the Treasury A Dear Mr. Kurtz: Subject: IRS Efforts To Cetect and Pursue Corporate llonfiler S (CGD-80-34) Our review of the Internal ReVe7nue Service's (IRS') efforts to deal with corporations failing to file required income tax returns (Form 1120) focused primarily on IRS' _ 5 Taxpayer Delinquency Investigation Program. Overall the program has been effective in detecting and pursuing cor- porate nonfilers. This review was a follow-on to our review of IRS' individual nonfiler efforts, which was discussed in our July 11, 1979, report to the Congress entitled Who's Not Filing Income Tax Returns? IRS Needs Better Ways To Find Them and Collect Their Taxes. We evaluated the corporate nonfilers program at IRS district offices in Brooklyn, Cin59hinati, and Salt Lake City. We also did work at IRS headquarters in Washington, D.C., and IRS service centers in Brookhaven, New York; Covington, Kentucky; and Ogden, Utah. Generally, the weaknesses we did find in IRS' investiga- tive policies and procedures for securing delinquent corporate income tax returns are similar to those discussed in chapter 3 of our individual nonfilers report. Therefore, IRS' implemen- tation of the recommendations in that report should result in similiar improvements to its corporate nonfiler efforts. However, some further opportunities exist for improving the corporate efforts. While IRS is generally successful in securing returns from corporations who owe taxes, it could do more to locate and secure returns from corporations who claim they owe no taxes. Thoroughly investigating corporate nonfilers may (268062) ,_ -7 GENERAL GOVERNMENT DIVISICN 3

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