科技报告详细信息
Tax Administration: IRS and TIGTA Should Evaluate Their Processing of Employee Misconduct under Section 1203
United States. General Accounting Office.
United States. General Accounting Office.
关键词: Government accountability -- United States.;    tax policy and administration;    tax administration;    letter report;   
RP-ID  :  GAO-03-394
RP-ID  :  237309
美国|英语
来源: UNT Digital Library
PDF
【 摘 要 】

A letter report issued by the General Accounting Office with an abstract that begins "Section 1203 of the Internal Revenue Service (IRS) Restructuring and Reform Act of 1998 outlines conditions for firing IRS employees for any of 10 acts of misconduct covering taxpayer and employee rights and tax return filing requirements. Both IRS and the Treasury Inspector General for Tax Administration (TIGTA) have responsibilities related to section 1203. Because of concerns that section 1203 may have a chilling effect on IRS enforcement staff's productivity, GAO (1) determined the number of section 1203 allegations, (2) surveyed IRS employee perceptions about section 1203, and (3) identified problems IRS and TIGTA face in processing section 1203 cases and the extent to which they have addressed them."

【 预 览 】
附件列表
Files Size Format View
237309.pdf 658KB PDF download
  文献评价指标  
  下载次数:5次 浏览次数:35次