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089588 1 (1976-06-07)

handle is hein.gao/gaobacvqf0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20548 0 3 r5 g GENERAL GOVERNMENT DIVISION Mr. John R. Risher, Jr. Corporation Counsel District of Columbia Government Dear Mr. Risher: During our review of the administration of taxes in the District of Columbia, which are self-assessed by the taxpayer, we examined the available information on the District's prosecution of tax delinquents and discussed this matter with Corporation Counsel and Department of Finance and Revenue officials. We did not evaluate the handling of any tax prosecution cases. Our principle concern was whether the District's prosecution of tax delinquents and the results obtained appeared to promote voluntary taxpayer compliance with the requirements for filing returns and paying taxes. The District's tax prosecution program should benefit from a review of the criteria covering the cases to be prosecuted, the penalties pro- vided for violations of the tax laws, and the staff required to handle the program. These matters are discussed below. CRITERIA FOR PROSECUTION SHOULD BE REVIEWED According to Corporation Counsel and Department of Finance and Revenue officials, the primary reason.for prosecuting tax delinquents is to discourage violation of the tax laws. Tax administrators said that if a delinquent taxpayer has the financial capacity to pay the taxes he owes, the administrative procedures available to the Department of Finance and Revenue and the threat of prosecution will, in most cases, enable the Department to make the collection. In 1970, the Chairman of the Senate District Appropriations Sub- committee urged the District to increase its prosecution of tax delinquents and in the next few years the activity was increased significantly. llvs- Q?9 5TS

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