GAO Proactive Testing of ARRA Tax Credits for COBRA Premium Payments

Kutz, Gregory D.
June 2010
GAO Reports;6/14/2010, p1
Government Documents
The article discusses the Government Accountability Office proactive testing of the American Recovery and Reinvestment Act of 2009 (ARRA) tax credits for Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) premium payments in the U.S. It determines the effectiveness of the Internal Revenue Service (IRS) internal controls through covert testing to identify what controls IRS had in place to defect suspicious tax returns.


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