Department of Taxation and Finance

Performance of Tax Compliance Agents (Follow-Up Review)

When State taxes become overdue, the Department of Taxation and Finance assigns agents from its Tax Compliance Division to collect the overdue taxes. In our prior audit report 93-S-44, we concluded that improvements could be made in the procedures used by the Department to ensure that tax collections are maximized. For example, we identified large variances in the collection rates of different agents. If the Department monitored these rates and focused on the agents or areas of the State with low rates, it could improve the overall tax collection rate. We made several recommendations aimed at improving these rates. In our follow-up review, we found that only limited progress has been made in implementing these recommendations.

For a complete copy of Report 96-F-1 click here.
For a copy of the 90-day response click here.