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GGD-93-38R 1 (1993-04-27)

handle is hein.gao/gaobackhs0001 and id is 1 raw text is: GAO United States General Accounting Office Washington, D.C. 20548 General Government Division B-253188 April 27, 1993 The Honorable J.J. Pickle Chairman, Subcommittee on Oversight Committee on Ways and Means House of Representatives 149087 Dear Mr. Chairman: In an August 21, 1992, letter to the Internal Revenue Service (IRS), the Subcommittee expressed concern about a particular type of correspondence sent to taxpayers. The Subcommittee's concern was that the correspondence, which IRS calls interim letters, was inappropriate for the situation and likely to generate additional taxpayer inquiries. Specifically, the taxpayers had sent payments to IRS, but IRS' interim response did not acknowledge that a payment had been made and instead contained language thanking the taxpayers for their inquiry. In a September 15, 1992, reply to you, IRS agreed with your concern and said that it was taking immediate action to change the interim letter. You asked us to determine if IRS had solved the problem. To respond to your request, we reviewed the examples of interim letters you provided us and IRS' response to you describing the corrective actions taken. Then, at IRS' Cincinnati Service Center, we judgmentally sampled interim letters sent after IRS made its changes to see if the problem had been corrected. RESULTS IN BRIEF The problem has not been solved, primarily because IRS directed only one of several service center functions that correspond with taxpayers to correct its procedures. In 25 of 26 cases we reviewed from the other functions where taxpayers had written to IRS and sent payments, IRS' response did not acknowledge receipt of the payment. We also found several other instances of what we believe to be unclear responses to taxpayer letters that did not involve payments. GAO/GGD-93-38R, IRS CORRESPONDENCE 14 10 R-%r

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