IRS Correspondence
Gao ID: GGD-93-38R April 27, 1993Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) revision of interim letters that did not acknowledge payments the recipients made. GAO found that: (1) IRS has not solved the nonacknowledgement problem, since it has directed only one service center functional area to correct its procedures for corresponding with taxpayers; (2) at the service center reviewed, the specific functional area was not using the corrected interim letter it was directed to use; (3) other functional areas did not send appropriate responses to taxpayers in about half of the cases it reviewed; and (4) IRS staff did not choose appropriate language when using the IRS letter preparation system.