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GGD-81-74 1 (1981-05-06)

handle is hein.gao/gaobabbxt0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE Cs) WASHINGTON, D.C. 20548 GENERAL GOVERNMENT DIVISION B-19eoh9 MAY. 1981 The Honorable Sam Nunn United States Senate Dear Senator Nunn: Subject: L{RS Collection Activities in the Area of Organized Crime (GGD-81-74) This is in response to your April 29, 1980, request for information concerning the Internal Revenue Service's (IRS) ef- forts to collect monies owed IRS by organized crime figures. Our study was based on an examination of 66 organized crime cases for which investigative work had been completed by IRS offices in Brooklyn, Chicago, Los Angeles, Manhattan, and Philadelphia during the period October 1, 1977, through December 31, 1979. Because our study involved only organized crime cases completed during this period, and 81 percent of these cases had not reached the collection phase, we could not draw any overall conclusions con- cerning IRS' collection efforts. We did, however, obtain in- formation on the total additional taxes and penalties assessed, the outstanding balances, whether the accounts were collectible, and how actively IRS was trying to collect the amounts due. The information developed is summarized below and discussed in more detail in the enclosure. Collection activity is considered a civil action and cannot begin until the case is referred by the Criminal Investigation Division (CID) to IRS' Collection Division. CID, however, will not close a case and refer it until all judicial proceedings are completed. Once an organized crime case is referred to the Collection Division it loses its identity, and the Division does not specifically emphasize the collection of monies owed by organized crime individuals. IRS officials told us that within its collection activity, higher dollar amount cases usually re- ceive priority processing regardless of the individual involved. IRS officials stated, however, that if they so desired, prior- ities could be established to pursue organized crime figures without regard to dollar amount. /i 9 (181650)

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