TAX ADMINISTRATION

PROJECT IDENTIFIES, BY PERFORMANCE & EXAMPLE, THE REQUIRED CHANGES IN PERSONNEL, ADMINISTRATIVE PRACTICES & TAX LEGISLATION NECESSARY TO MODERNIZE THE OPERATION"S OF OIR, INCREASE REVENUE & FUND ECONOMIC DEVELOPMENT. A FULL-TIME, SENIOR U.S. TAX ADVISOR FROM THE IRS ADVISES THE COMMISSIONER OF INLAND REVENUE DURING 3 YEAR LIFE OF PROJECT. SHORT-TERM SPECIALISTS ASSIST THE TAX ADVISOR AS NECESSARY TO ASSURE THE GREATEST POSSIBLE PRODUCTION INCREASE FROM THE CURRENT OIR STAFF. KEY GUYANESE TAX OFFICIALS RECEIVE SPECIALIZED PARTICIPANT TRAINING FROM IRS" FOREIGN TAX ASSISTANCE STAFF IN AREAS OF GENERAL TAX ADMINISTRATION, TRAINING MANAGEMENT, AUDIT SUPERVISION, COLLECTION MANAGEMENT & REAL PROPERTY TAX MANAGEMENT. UNDP FUNDS 11 MONTH TAX ADMINISTRATION COURSE FOR THE IRELAND REVENUE TAX COMMISSIONER AT HARVARD UNIVERSITY. THE UNITED KINGDOM PROVIDED TAX ADVISORS IN ORGANIZATION & MANAGEMENT & IN TRAINING METHODS. SPECIAL APPROPRIATION ESTABLISHES A GOG TRUST FUND TO HIRE IRS TAX ADVISORS AS NEEDED FOLLOWING PROJECT COMPLETION. IN ADDITION TO IMPROVING OIR PERSONNEL & ADMINISTRATIVE METHODS, NEW TAX LEGISLATION WILL PROVIDE AUTHORITY FOR THE DETERMINATION, ASSESSMENT & COLLECTION OF INCREASED TAXES. RESPONSIBILITIES OF THE IMPROVED OIR INCLUDE: COLLECTION OF PAST DUE ACCOUNTS; DETERMINATION OF NON-FILING BUSINESSES OPERATION OF TAX STATISTICS UNIT; ESTABLISHMENT OF REAL PROPERTY TAX BASE ESTIMATES; IDENTIFICATION OF NON-FILERS; FOLLOW-UP ON "UNDELIVERABLE" ASSESSMENT NOTICES; OPERATION OF AN INTERNAL AUDIT UNIT TO INVESTIGATE TAX RETURNS; PROVISION FOR FIELD EXAMINATION OF RETURNS & PROCESSING APPEALS, PROTESTS, CLAIMS & CONDUCT OF AN OIR IN-SERVICE TRAINING PROGRAM UTILIZING SKILLS OF RETURNED IRS PARTICIPANT-TRAINED ADMINISTRATORS. TO ENHANCE THE PROGRAM"S LIKELIHOOD OF SUCCESS, OIR WILL OPERATE A TAXPAYER EDUCATION & ASSISTANCE PROGRAM TO CAST THE TAX SERVICE IN A MORE FAVORABLE LIGHT.