Tax Cuts and Jobs Act: Assessment of Implementation Planning Efforts for the Excise Tax on Excess Compensation Paid by Tax-Exempt Organizations
Report Information
Date Issued
June 5, 2019
Report Number
2019-14-032
Report Type
Audit
Special Emphasis
Tax Cuts and Jobs Act (TCJA)
Joint Report
Yes
Participating OIG
Treasury Inspector General for Tax Administration
Agency Wide
Yes (agency-wide)
Recommendations
The Commissioner, Tax Exempt/Government Entities (TE/GE) Division, should complete a compliance strategy to identify and bring into compliance organizations that fail to pay the excise tax.