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recovery act irs quickly implemented tax provisions but reporting

Tham khảo sách 'recovery act irs quickly implemented tax provisions but reporting', công nghệ thông tin, kỹ thuật lập trình phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả | GAO February 2010 United States Government Accountability Office_ Report to Congressional Addressees RECOVERY ACT IRS Quickly Implemented Tax Provisions but Reporting and Enforcement Improvements Are Needed b GAO Accountability Integrity Reliability GAO-10-349 February 2010 A GA o Highlights HgMghte of GAO-10-349 a rape to congrerácns addressees RECOVERY ACT IRS Quickly Implemented Tax Provisions but Reporting and Enforcement Improvements Are Needed Why GAO Did This study The American Recovery Reinvestment Act of 2000 Recovery Act was enacted to bolster the struggling Ư.S. economy al an estimated cast of 787 billion of which more than a third was in the form of tax relief to the public. This report 1 describes the status of the Internal Revenue Service s IRS implementation of Recovery Act tax provisions 2 examines whether IRS captured or planned to capture data on the use of the provisions 3 assesses IRS s efforts to determine potential abuse of the provisions and 4 discusses possible lessons learned for future lax administration. GAO analyzed IRS s implementation and date-collection plans for each provision reviewed IRS and Department of the Treasury Treasury risk-management documents interviewed federal and industry officials and focused on five provisions implemented in 2 WU Bulk America Bonds BAB . Consolidated Omnibus Budget Reconciliation Act COBRA . First-Time Homebuyer Credit FTHBC . Making Work Pay Credit and Net Operating Ixxss carrybacks What GAO Found IRS Quickly Addressed cite Act s Significant Implementation Challenges The Recovery Act posed significant implementation challenges for IRS because it had more than 50 provisions many of which were immediately or retroactively available and had to be implemented during the tax filing season IRS s busiest time. Some provisions affected the 2009 filing season 2008 tax year while others mainly will affect hr 2010 and 2011 filing seasons IRS responded quickly to its challenges. For instance within about 6 .