	Key Recommendations for Tax Policy and Administration

In our reports and testimonies, we suggested actions that if taken could improve compliance with the tax laws, assist taxpayers, enhance the effectiveness of tax incentives, improve Internal Revenue Service (IRS) management, and improve the processing of returns and receipts. 13, 1995). We did our work on tax policy and administration matters pursuant to 31 U.S.C. As of December 31, 1995, this bill had not been signed. Listing of Open Recommendations to Congress Before and During Fiscal Year 1995

Congress should amend the Internal Revenue Code to allow IRS to  provide information to all responsible officers regarding its efforts to collect the trust fund recovery penalty from other responsible  officers.
Why GAO Did This Study

Pursuant to a legislative requirement, GAO summarized its work on tax policy and administration during fiscal year (FY) 1995, including: (1) actions federal agencies took in response to its recommendations as of December 31, 1995; (2) recommendations made to Congress before and during FY 1995 that remain open; and (3) assignments for which it received authorized access to tax information.

What GAO Found

GAO noted that its recommendations addressed specific actions that Congress and the administration could take to: (1) improve compliance with tax laws; (2) assist taxpayers; (3) enhance the effectiveness of tax incentives; (4) improve Internal Revenue Service management; and (5) improve the processing of returns and receipts.