GAO issues report on IRS dispute resolution initiatives

Article Abstract:

The GAO released its report on the practice of alternative dispute resolution (ADR) at the examinations, appeals and chief-counsel offices of the IRS. The paper, entitled 'IRS Initiatives to Resolve Disputes Over Tax Liabilities,' explains that the IRS is a pioneer in the resolution of disputes in a manner that eschews litigation. The Service is reported to have introduced eight programs to enhance dispute resolution between itself and taxpayers in an effort to follow the Administrative Dispute Resolution Act of 1990. Two of the eight initiatives are aimed at preventing disputes while three attempt to resolve disputes before reaching Appeals. Two are aimed at expediting the resolution of disputes in Appeals. A new initiative involves a neutral third party for dispute resolution.

Research, Reports, Negotiation, mediation and arbitration, Dispute resolution (Law), United States. Internal Revenue Service, United States. Government Accountability Office

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The body politics of tax collection: no

Article Abstract:

Complexities posed by Canada's highly specialized taxation scheme prompts the need for the central government to adopt an autonomous tax collection agency. Not only would this move guarantee a more efficient tax administration strategy, but put business practices in harmony with collection policies. Experts also believe that an independent tax collection body would restore the moral stature of Canada's tax system.

Public Finance Activities, Tax Administration, Canada, Evaluation, Taxation, Tax administration and procedure, Tax collection

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