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GGD-83-63 1 (1983-08-25)

handle is hein.gao/gaobabeen0001 and id is 1 raw text is: 




REPOT BY THE U.S.

General Accounting Office








With Better Management Information, IRS

Could Further Improve Its Efforts Against

Abusive Tax Shelters


Historically, abusive tax shelters have posed
a tax administration problem for IRS. The
large and ever-increasing number ofabusive
tax shelter returns, the inventiveness of
promoters in devising new types of shelters,
and the administrative burden created for
IRS personnel by shelter examinations have
strained IRS' resources. And, as IRS' backlog
of tax shelter returns awaiting examination
completion has continued to grow, many
taxpayers have appealed the results of com-
pleted examinations, further straining IRS'
resources.

IRS has responded byfocusing top manage-
ment attention on the problem and by taking
new approaches. Recent administrative and
legislative changes should help IRS to more
efficiently and effectively administer the law
involving tax shelters. GAO believes, how-
ever, that IRS would be able to make better
decisions on the level of resources needed
and how they should be targeted if it devel-
oped better management information than
it now has on program operations and
results. GAO makes several recommenda-
tions designed to help IRS further improve
its efforts in this regard.







                                                                 GAO/GGD-83-63
                                                                   AUGUST 25,1983

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