PDF - Department of the Treasury

More documents

Recommendations

Info

Reference Number Issued 2005-30-048 March 2005 2005-30-052 March 2005 2005-30-053 March 2005 2005-10-070 March 2005 Projected Completion Date 10/15/05 10/15/05 10/15/05 10/15/05 10/15/05 10/15/05 01/15/06 01/15/06 01/15/06 01/15/06 01/15/06 01/15/06 04/15/06 Report Title and Recommendation Summary (F = Finding Number, R = Recommendation Number, P = Plan Number) Stronger Sanctions Are Needed to Encourage Timely Filing of Pass Through Returns and Ensure Fairness in the Tax System F-1, R-3, P-1. Develop a legislative proposal to be submitted to the Department of the Treasury that would amend Internal Revenue Code (I.R.C.) § 6698 to increase the penalty for late-filed partnership returns from $50 per partner per month to $200 per partner per month. F-1, R-4, P-1. Develop a legislative proposal to be submitted to the Department of the Treasury that would amend I.R.C. § 6698 to remove the five-month limitation on the number of months of delinquency that the late-filing penalty is assessed on partnership returns. F-1, R-5, P-1. Develop a legislative proposal to be submitted to the Department of the Treasury that would amend I.R.C. § 6698 to make all requirements of the law applicable to S corporations as well as partnerships. F-1, R-6, P-1. Develop a legislative proposal to be submitted to the Department of the Treasury that would amend I.R.C. § 6721 to require the assessment of a $200 penalty per Schedule K-1 for the failure to timely provide Schedules K-1 to the IRS when a partnership or S corporation return is filed late. F-1, R-7, P-1. Develop a legislative proposal to be submitted to the Department of the Treasury that would amend I.R.C. § 6722 to require the assessment of a $200 penalty per Schedule K-1 for the failure to timely provide Schedules K-1 to payees when a partnership or S corporation return is filed more than seven days beyond the return due date. F-1, R-8, P-1. Conduct a study to determine whether fixed-dollar penalties set at a $200 level in I.R.C. § 6698, 6721, and 6722 will be effective in ensuring future compliance or whether other penalty types and/or higher amounts would be more effective. Procedures Regarding the Failure to Pay Tax Penalty Result in Inconsistent Treatment of Taxpayers and Hundreds of Millions of Dollars in Lost Revenue F-1, R-1, P-1. Request programming changes that would cause accrued Failure to Pay (FTP) tax penalties to be assessed on a periodic basis. F-1, R-2, P-1. Request clarifying legislation regarding the need for separate notices to be issued to taxpayers each time FTP tax penalties are assessed and interest is charged on the penalties. F-1, R-3, P-1. Ensure that notices containing FTP tax penalty assessments include information informing taxpayers that interest is being charged on the FTP tax penalties until they are fully paid. Opportunities Exist to Improve the Effectiveness and Efficiency of the Automated 6020(b) Program F-1, R-1, P-1. Replace the computer system supporting the Automated 6020(b) Program. F-2, R-1, P-1. Raise the dollar level of the risk-based criteria for stand-alone Taxpayer Delinquency Investigation (TDI) cases as a means of increasing the workload coming into the Automated 6020(b) Program with cases that would otherwise remain unworked in the Queue. F-2, R-2, P-1. Modify the programming to add TDIs involving excise tax returns to the Automated 6020(b) Program. The Human Resources Investment Fund is Not a Cost-Effective Method of Providing Tuition Assistance F-2, R-1, P-1. Consider eliminating the Human Resources Investment Fund (HRIF) Program and provide tuition assistance through alternative means such as the Individual Development Plan process and the Career Transition Assistance Program. 52 April 1, 2005 to September 30, 2005
Other Statistical Reports The Inspector General Act of 1978 requires Inspectors General to address the following issues: Access to Information Report unreasonable refusals of information available to the agency that relate to programs and operations for which the Inspector General has responsibilities. As of September 30, 2005, there were no instances where information or assistance requested by the Office of Audit was refused. Disputed Audit Recommendations Provide information on significant management decisions in response to audit recommendations with which the Inspector General disagrees. As of September 30, 2005, there were no reports issued where a significant recommendation was disputed. Revised Management Decisions Provide a description and explanation of the reasons for any significant revised management decisions made during the reporting period. As of September 30, 2005, no significant management decisions were revised. Audit Reports Issued in the Prior Reporting Period With No Management Response Provide a summary of each audit report issued before the beginning of the current reporting period for which no management response has been received by the end of the current reporting period. As of September 30, 2005, there were no prior reports where management’s response was not received. Review of Legislation and Regulations Review existing and proposed legislation and regulations, and make recommendations concerning the impact of such legislation or regulations. TIGTA’s Office of Chief Counsel reviewed 156 proposed regulations and legislative requests during this reporting period. April 1, 2005 to September 30, 2005 53
Page 4 and 5:
"Taxes are what we pay for civilize
Page 6 and 7:
Investigations Opened and Closed ..
Page 8 and 9: aise revenue through taxes. The wid
Page 10 and 11: . TIGTA’s Organizational Structur
Page 12 and 13: "…Natural rights, so called, are
Page 14 and 15: help guide current and future moder
Page 16 and 17: Budget (OMB) and Clinger-Cohen Act
Page 18 and 19: IRS management agreed to consider a
Page 20 and 21: toll-free service is the method pre
Page 22 and 23: information with the State prisons,
Page 24 and 25: “Amount You Owe” Section of For
Page 26 and 27: Human Capital The IRS first impleme
Page 28 and 29: "…Our Constitution is in actual o
Page 30 and 31: TIGTA INVESTIGATIVE PERFORMANCE MOD
Page 32 and 33: employee stole tax refunds by routi
Page 34 and 35: The following cases are examples of
Page 36 and 37: The following cases are examples of
Page 38 and 39: Individuals Arrested for Perjury In
Page 40 and 41: Congressional Testimony I nspector
Page 42 and 43: "Taxation is, in fact, the most dif
Page 44 and 45: Audit Statistical Reports Reports W
Page 46 and 47: Reports With Additional Quantifiabl
Page 48 and 49: Investigations Statistical Reports
Page 50 and 51: "…It was as true . . . as taxes i
Page 52 and 53: Reference Number Issued 2001-30-052
Page 60 and 61: "When there is an income tax, the j
Page 62 and 63: May 2005 The Innocent Spouse Centra
Page 64 and 65: 2005-40-137 2005-10-138 2005-30-140
Page 66 and 67: 2005-20-143 The Computer Security I
Page 68 and 69: Reference to Statutory Coverage Fil
Page 70 and 71: Reference to Statutory Coverage Dis
Page 72 and 73: "There is nothing sinister in so ar
Page 74 and 75: "The hardest thing in the world to
Page 76 and 77: Report of Employee Misconduct for t
Page 78: Summary of Substantiated I.R.C. §
show all

PDF - Department of the Treasury

Create successful ePaper yourself

Delete template?

Save as template?