Suchergebnisse

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the status of the Internal Revenue Service's (IRS) continuous levy program, focusing on: (1) the number of taxpayers that could be subject to a continuous levy, the revenue that might be generated, and the cost to IRS to have the Financial Management Service (FMS) levy the federal payments of those taxpayers; (2) issues that could delay program implementation or otherwise affect revenues from the program; (3) the controls and testing that IRS and FMS have planned to prevent levying taxpayers not subject to levy and to prevent levying payments for more than the taxpayer owes; and (4) changes, if any, IRS and FMS could make to yield increased revenues from the program."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the status of the Internal Revenue Service's (IRS) efforts to improve its estimates of taxpayer compliance burden, focusing on: (1) IRS' overall strategy to improve its methodology for estimating compliance burden; (2) what IRS has done to begin implementing its overall strategy and how IRS expects this to improve its methodology; and (3) whether IRS expects that its new methodology will be able to measure the burden associated with the complex tax rules identified in IRS' forthcoming first annual report on tax complexity."

Global environmental politics is often seen as an area where cooperation among nation-states can be improved, & common & transborder issues can be regulated. The article criticizes this view, which tends to ignore the complex crisis of the relationships between societies & ongoing economic competition among nation-states. Therefore, the difference between intentional political control & the unintended stabilization of social contradictions (regulation, in the usage of the French regulation school) is shown, & used to analyze the broader context of the regulation of societal relationships with nature. For an adequate understanding of such a network of international regulation, however, one must carefully analyze the transformation of the nation-state within the process of capitalist globalization & its role in this network, which goes beyond environmental regimes. Global biodiversity politics is an interesting example of such a network: it can be seen that capital interests in the use of genetic resources for the "life science industry" is a driving force in this area of contention. National regulations, in the sense of intentional politics, constitute a necessary aspect of the process of creating stable conditions for the commodification & valorization of genetic resources. At the same time, environmental politics becomes part of global capitalist competition & regional & national competition. 97 References. Adapted from the source document.

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the Internal Revenue Service's (IRS) computer-generated low-dollar notices, focusing on notices involving: (1) amounts due of less than $5; and (2) refunds of less than $1."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the Internal Revenue Service's (IRS) efforts to track taxpayer information about IRS notices, focusing on: (1) whether IRS tracks information about notices from individual taxpayers who call IRS; and (2) if not, whether such a tracking system could be useful and feasible."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) Advance Pricing Agreement Program, focusing on the: (1) extent of advance pricing agreements (APA) use by U.S. taxpayers, including those that have had transfer pricing disputes with the IRS; (2) timeliness of IRS' APA processing; and (3) results of IRS' review of taxpayers' annual reports on compliance with APAs."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the Internal Revenue Service's (IRS) implementation of the Low-Income Taxpayer Clinic program, focusing on: (1) the steps IRS has taken to implement the Low-Income Taxpayer Clinic program; (2) the key tax problems facing low-income taxpayers served by the clinics and the reasons for these problems; (3) the role that the program plays in addressing these taxpayers' problems; and (4) other actions IRS or Congress could consider to address the types of tax problems the clinics are facing."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the Internal Revenue Service's (IRS) multiple collection notices, focusing on: (1) how many individual taxpayers were sent multiple notices to collect the same tax assessment, particularly after IRS received full payment of the assessment; and (2) IRS' reasons for sending collection notices after receiving full payment."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on the Internal Revenue Service's (IRS) non-master file (NMF), which IRS established to process taxpayer accounts that cannot be processed on its master file, focusing on: (1) the basic differences between the master file and the NMF; (2) known problems that IRS and taxpayers have been experiencing with the NMF, including the sources of such problems; and (3) recent IRS proposals and actions intended to address these problems."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided an update to its report on the nonpayment of U.S. income taxes by foreign-controlled corporations (FCC) and U.S.-controlled corporations (USCC), focusing on comparisons of: (1) the percentages of FCCs and USCCs that filed income tax returns showing no tax liabilities for 1989 through 1995, the latest years for which data were available; and (2) selected characteristics, including age, industrial sector, and certain cost ratios, of large corporations--those with assets of $250 million or more or gross receipts of $50 million or more."

A letter report issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on small business tax requirements, focusing on: (1) the federal filing, reporting, and deposit requirements that apply to small businesses; and (2) the actual experience of small businesses in meeting these requirements, including their involvement in the Internal Revenue Service's (IRS) enforcement process."