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DOCUMENT BESURE
00280 - (A07512791
[Simplication of Tax Form 1040A]. GGD-77-26; B-137762. February
9, 1977. 9 pp. + enclosure (1 p.).
Report to Rep. Al Olman, Chairman, Joint Committee on Taxation;
by Elmer B. Staats, Coaptroller General.
Issue Area: Tax Administration: simplifying and comaunicatirg
Tax Law Requirements to Taxpayers (2704); Federal Records
Management (1400);Tax Policy (1500).
Contact: General Government Div.
Budget Function: General Government: Central Fiscal Orerations
(803).
organaization concerned: Internal Revenue Service.
Congressional Relevance: House Committee or, Ways and Beans;
Senate CoFait~ee on Finance; Joint Committee on T.xation.
Authority: Tax Re' action Act of 1975 (P.I- 94-12). Rivenue
Adjustment Act of 1975 (2.L. 94-164). Tax Reort act of 1976
(P. L. 94-455!.
A series of meetings, attended by GAO staff, the Chief
of Staff, and other staff of the Joint Committee on Taxation,
were held to discusz alterDative ways by which Ccngress could
simplify the 1040A individnal income tax return form.
Recommendations: Alternative ways to achieve simplification,
which Congress should consider during its del-be.:ations ozA the
Prcsident's economic proposals, are: to eliminat. the optional
standard deduction and the optional general tax credit, to
reduce the tax rate and increase personal exemption, and tc use
the same tax credit on all tax returns. (Author/SW)](ViewImageLocal?handle=hein.gao/gaobaabuv0001&div=1&collection=&method=preview&ext=.png&size=3)