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GGD-82-54 1 (1982-07-28)

handle is hein.gao/gaobabdns0001 and id is 1 raw text is: 




BY THE COMPTROLLER GENERAL



Report To The Joint Committee On Taxation




OF THE UNITED STATES




Changes To Appeals Process Could

Improve Settlements And Increase

Taxpayers' Satisfaction


Individual taxpayers are generally satisfied
with their settlements and treatment by
Appeals' personnel. Appeals' settlements,
however, may not be as uniform and con-
sistent as possible. Factors such as Appeals
office location and whether the taxpayer
petitioned the Tax Court have an effect on
the rate of tax and penalty reduction. GAO
points out the need to improve the effec-
tiveness of Appeals' management control
system and also makes suggestions which
should lead to more uniform and consistent
settlements.














              U                                           119141


                                                        GAO/GGD-82-54
    1 y ,-i,'! 'JULY 28,1982


0 c 3 0316

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