The Permanent Subcommittee on Investigations hearing, “Payroll Tax Abuse: Businesses Owe Billions and What Needs To Be Done About It,” examined the magnitude of outstanding payroll tax debt, the policies and procedures that are used to collect unpaid payroll taxes, and whether some businesses are engaged in abusive or potentially criminal activities with regard to the payment of payroll taxes. The Subcommittee released a Government Accountability Office (GAO) report entitled, “Tax Compliance: Businesses Owe Billions in Federal Payroll Taxes.”