TAX ADMINISTRATION: STATUS OF EFFORTS TO CURB MOTOR FUEL TAX EVASION

The General Accounting Office (GAO) was requested to study federal motor fuel excise tax compliance and administration. Recent indictments of several firms for excise tax evasion lent credence to the concern of petroleum industry officials that millions of dollars of federal motor fuel taxes are not being collected. This report discusses (1) the lack of information to determine motor fuel excise tax compliance, (2) the effect of recent legislation on compliance, (3) the effectiveness of Internal Revenue Service (IRS) programs in promoting compliance, and (4) state initiatives that could be adapted to bolster federal motor fuel excise tax collections.

• Supplemental Notes:
  • Report to Congressional Requesters.
• Corporate Authors:

  U.S. General Accounting Office

  441 G Street, NW
  Washington, DC  United States  20548
• Publication Date: 1992-5

Language

• English

Media Info

• Features: Appendices; Figures; Tables;
• Pagination: 35 p.

Subject/Index Terms

• TRT Terms: Administration; Compliance; Fuels; Legislation; Measures of effectiveness; Motor fuels; Taxation
• Candidate Terms: Excise tax
• Identifier Terms: Internal Revenue Service
• Uncontrolled Terms: Effectiveness
• Subject Areas: Administration and Management; Energy; Highways; Law; I10: Economics and Administration;

Filing Info

• Accession Number: 00624852
• Record Type: Publication
• Report/Paper Numbers: GAO/GGD-92-67
• Files: TRIS
• Created Date: Aug 31 1993 12:00AM