Internal Revenue Service: Results of Review of IRS Spending for  
Business Systems Modernization (17-AUG-01, GAO-01-920). 	 
								 
This report reviews Internal Revenue Service (IRS) expenditures  
relating to its business systems modernization. IRS obligated and
expended available Information Technology Investment Account	 
(ITIA) appropriations in fiscal years 1999 and 2000 to pay for	 
external business systems modernization costs. In fiscal years	 
1999 and 2000, IRS expended about $12.8 million and $120.2	 
million, respectively, of ITIA appropriations and, as of	 
September 30, 2000, had an additional $66 million of ITIA	 
appropriations obligated for its external business systems,	 
modernization costs. IRS' use of ITIA appropriations appears to  
be for no purposes consistent with the fiscal year 1998 and 1999 
appropriations acts and within the $249 million approved ITIA	 
expenditure plans. IRS used its information systems (IS)	 
appropriations and other appropriations to fund both internal and
external business systems modernization costs. IRS paid its	 
internal business systems modernization costs from the IS; Tax	 
Law Enforcement; and Processing, Assistance, and Management	 
appropriations. However, the amount of these costs is unknown	 
because IRS did not have a cost accounting system in place to	 
track its internal costs for business systems modernization. IRS 
initiated actions in fiscal year 2000 to begin tracking its	 
internal costs associated with specific projects through the use 
of project accounting codes in conjunction with its time and	 
attendance reporting. However, these actions were not fully	 
implemented during the time of GAO's review. In addition, IRS	 
used its IS appropriations to fund some external business systems
modernization costs. In fiscal years 1999 and 2000, IRS expended 
$48.6 million of IS appropriations to pay for external business  
systems modernization costs. Also during this period, IRS	 
expended an additional $9.3 million of IS appropriations for both
modernization and nonmodernization costs but could not		 
distinguish between the two. There were no instances in which	 
IRS' internal controls failed to assure that expenditures against
ITIA appropriations were for business systems modernization.	 
However, GAO recently reported that, despite important progress, 
IRS has yet to fully implement the capabilities needed to	 
effectively manage the business systems modernization program. In
addition, the Treasury Inspector General for Tax Administration  
reported that internal controls for managing IRS' business	 
systems modernization efforts were inadequate before the Business
Systems Modernization Office began operations in July 2000 but	 
have since improved.						 
-------------------------Indexing Terms------------------------- 
REPORTNUM:   GAO-01-920 					        
    ACCNO:   A01602						        
  TITLE:     Internal Revenue Service: Results of Review of IRS       
             Spending for Business Systems Modernization                      
     DATE:   08/17/2001 
  SUBJECT:   Information systems				 
	     Information technology				 
	     Internal controls					 
	     Systems conversions				 
	     Budget outlays					 
	     IRS Information Technology Investments		 
	     Account						 
								 
	     IRS Business Systems Modernization 		 
	     Program						 
								 

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GAO-01-920
     
A

Report to Congressional Requesters

August 2001 INTERNAL REVENUE SERVICE

Results of Review of IRS Spending for Business Systems Modernization

GAO- 01- 920

Letter 3 Scope and Methodology 5 Agency Comments 6

Appendixes Appendix I: Briefing to Senate and House Subcommittee Staffs 9
Appendix II: Comments From the Internal Revenue Service 41 Appendix III: GAO
Contact and Staff Acknowledgments 45

Abbreviations

CSC Computer Sciences Corporation IRS Internal Revenue Service IS
Information Systems ITIA Information Technology Investment Account TIGTA
Treasury Inspector General for Tax Administration

Lett er

August 17, 2001 The Honorable Byron L. Dorgan Chairman The Honorable Ben
Nighthorse Campbell Ranking Minority Member Subcommittee on Treasury and
General Government Committee on Appropriations United States Senate

The Honorable Ernest J. Istook, Jr. Chairman, Subcommittee on Treasury,

Postal Service and General Government Committee on Appropriations House of
Representatives

The Internal Revenue Service (IRS) received appropriations in fiscal years
1998 and 1999 of about $506 million for information technology investments
to pay for its business systems modernization costs. According to its fiscal
year 1998 and 1999 appropriations, IRS may not obligate funds in the
Information Technology Investment Account (ITIA) until it satisfies certain
conditions, including submitting to Congress an expenditure plan that has
been approved by Treasury and the Office of Management and Budget. In fiscal
years 1999 and 2000, approved plans provided for expenditure of
approximately $249 million of ITIA appropriations. 1 IRS also receives
appropriations each year for Information Systems (IS) to pay for

its expenses related to data processing and telecommunications support,
including developmental information systems and operational information
systems. The IS appropriation is also available for limited purposes related
to IRS? business systems modernization efforts. 2 In addition, IRS receives
appropriations each year for Tax Law Enforcement and Processing,

Assistance, and Management to pay for the cost of these programs, which
includes the costs associated with IRS employees who may be involved in the
business systems modernization effort.

1 In fiscal year 2001, an additional $328. 1 million of ITIA funds received
congressional approval for expenditure. 2 Conference and committee reports
accompanying IRS? appropriations acts support the availability of IS funds
for limited purposes related to the business systems modernization effort,
such as modernization management, modernization support, and modernization
program infrastructure.

Pursuant to your requests, we reviewed IRS expenditures relating to its
business systems modernization. Our objectives were to (1) determine whether
IRS used ITIA appropriations only to fund its business systems modernization
costs, (2) determine the extent to which IRS used appropriations other than
ITIA to fund its business systems modernization costs, and (3) review
internal controls over ITIA. To accomplish these objectives, we reviewed
IRS? expenditures for fiscal years 1999 and 2000 from its ITIA and other
appropriations. We also reviewed IRS? internal controls over ITIA- related
expenditures and reviewed related audit reports.

We briefed your offices on May 31, 2001 (the Subcommittee on Treasury,
Postal Service and General Government, House Committee on Appropriations),
and June 12, 2001 (the Subcommittee on Treasury and General Government,
Senate Committee on Appropriations), on the results of our review. This
report transmits our briefing slides and summarizes the

main points presented in the briefing. The full briefing is reprinted in
appendix I. In summary, we found

 IRS obligated and expended available ITIA appropriations in fiscal years
1999 and 2000 to pay for external 3 business systems modernization costs. In
fiscal years 1999 and 2000, IRS expended about $12.8 million and $120. 2
million, respectively, of ITIA appropriations and, as of September 30, 2000,
had an additional $66 million of ITIA appropriations obligated for its
external business systems modernization costs. IRS? use

of ITIA appropriations appears to be for purposes consistent with the fiscal
year 1998 and 1999 appropriations acts 4 and within the $249 million in
approved ITIA expenditure plans.

 IRS used its IS appropriations and other appropriations to fund both
internal 5 and external business systems modernization costs. IRS paid its
internal business systems modernization costs from the IS; Tax Law
Enforcement; and Processing, Assistance, and Management appropriations.
However, the amount of these costs is unknown

3 External costs refer to amounts paid to IRS contractors for business
systems modernization efforts. 4 Public Laws 105- 61 and 105- 277,
respectively. 5 Internal costs include payroll costs for IRS employees and
any related support costs (such as travel for IRS employees) associated with
IRS? business systems modernization efforts.

because IRS did not have a cost accounting system in place to track its
internal costs for business systems modernization. IRS initiated actions in
fiscal year 2000 to begin tracking its internal costs associated with
specific projects through the use of project accounting codes in conjunction
with its time and attendance reporting. However, these

actions were not fully implemented during the time of our review.

 In addition, IRS used its IS appropriations to fund some external business
systems modernization costs. In fiscal years 1999 and 2000, IRS expended
$48.6 million of IS appropriations to pay for external business

systems modernization costs. Also during this period, IRS expended an
additional $9. 3 million of IS appropriations for both modernization and
nonmodernization costs but could not distinguish between the two.

 There were no instances that we identified in which IRS? internal controls
failed to assure that expenditures against ITIA appropriations were for
business systems modernization. However, we recently reported 6 that,
despite important progress, IRS has yet to fully implement the capabilities
needed to effectively manage the business systems modernization program. In
addition, the Treasury Inspector General for Tax Administration (TIGTA)
reported that internal controls for managing IRS? business systems
modernization efforts were inadequate before the Business Systems
Modernization Office began

operations in July 2000 but have since been improved. Scope and To
accomplish our objectives, we reviewed (1) all expenditures IRS Methodology

charged in fiscal years 1999 and 2000 against its ITIA appropriations, (2)
all expenditures in fiscal years 1999 and 2000 to Computer Sciences
Corporation (CSC), MITRE Corporation, and TRW, and expenditures in the first
9 months of fiscal year 2000 to selected other vendors 7 that IRS charged to
its IS appropriations, (3) all expenditures in fiscal year 1999 and

expenditures in the first 9 months of fiscal year 2000 to CSC, MITRE, and
TRW that IRS charged to its other appropriations, (4) internal controls over
expenditures, and (5) reports issued by the TIGTA related to contract
management controls.

6 IRS Modernization: Continued Improvement in Management Capability Needed
to Support Long- Term Transformation (GAO- 01- 700T, May 8, 2001). 7 We
selected Booz, Allen and Hamilton; Grumman Data Systems; and Management
Systems Designers because of their prior assistance to IRS in its
organizational restructuring and modernization efforts.

We performed our work at IRS? Administrative Services Center in Beckley, W.
V., and at IRS offices in the Washington, D. C., area. We performed our work
from August 2000 through May 2001 in accordance with U. S. generally
accepted government auditing standards.

Agency Comments In commenting on a draft of our report, IRS generally agreed
with our findings and stated that it is making steady progress in managing
its business systems modernization program. This includes establishing a
technical framework to guide all business systems modernization project
developments, fully implementing rigorous configuration management
practices, and establishing a key executive position to manage and control
IRS? technology investment spending. The complete text of IRS? comments is
reprinted in appendix II.

We are sending copies of this report to the Chairmen and Ranking Minority
Members of the Senate Committee on Appropriations; Senate Committee on
Finance; Senate Committee on Governmental Affairs; Senate Committee on the
Budget; Subcommittee on Taxation and IRS Oversight, Senate

Committee on Finance; and Subcommittee on Oversight of Government
Management, Restructuring, and the District of Columbia, Senate Committee on
Governmental Affairs. We are also sending copies of this report to the
Chairmen and Ranking Minority Members of the House Committee on
Appropriations; House Committee on Ways and Means; House Committee on
Government Reform; House Committee on the Budget; Subcommittee on Government
Efficiency, Financial Management, and Intergovernmental Relations, House
Committee on Government Reform; and Subcommittee on Oversight, House
Committee on Ways and

Means, and to the Chairman of the Subcommittee on Foreign Operations, Export
Financing and Related Programs, House Committee on Appropriations, and the
Ranking Minority Member of the Subcommittee on Treasury, Postal Service and
General Government, House Committee on Appropriations. In addition, we are
sending copies of this report to the

Chairman and Vice- Chairman of the Joint Committee on Taxation, the
Commissioner of Internal Revenue, the Secretary of the Treasury, the
Director of the Office of Management and Budget, the Chairman of the IRS
Oversight Board, and other interested parties. Copies will be made available
to others upon request.

This report was prepared under the direction of Steven J. Sebastian, Acting
Director, who can be reached at (202) 512- 9521. He can also be reached at

sebastians@ gao. gov. If I can be of further assistance, please call me at
(202) 512- 2600. Key contributors to this report are listed in appendix III.
Jeffrey C. Steinhoff Managing Director Financial Management and Assurance

Briefing to Senate and House Subcommittee

Appendi x I

Staffs Financial Management and Assurance

Review of IRS Expenditures for Business Systems Modernization

Briefing to Staffs of the Subcommittee on Treasury

and General Government, Senate Committee on Appropriations

June 12, 2001 and the Subcommittee on Treasury, Postal Service,

and General Government, House Committee on Appropriations

May 31, 2001 1

Briefing Overview * Introduction  Objectives  Scope and Methodology 
Background  Results in Brief  Results  Conclusions

2

Introduction

 This is a briefing on the results of our review of IRS? expenditures, in
fiscal years 1999 and 2000, for its business systems modernization efforts.

 IRS received, in fiscal years 1998 and 1999, appropriations for
information technology investments to pay for IRS? business systems
modernization costs. According to IRS? fiscal years 1998 and 1999
appropriations, IRS may not obligate funds in the Information Technology
Investment Account (ITIA) until certain conditions are satisfied, including
congressional approval of its expenditure plan.

3

Introduction

 IRS also receives annual appropriations each year for Information Systems
(IS) to pay for its expenses related to data processing and
telecommunications support, including developmental information systems and
operational information systems. The appropriation is available for limited
purposes related to IRS? business systems modernization efforts.

 GAO was requested to review IRS expenditures relating to business systems
modernization.

4

Objectives

 Our objectives were to

 Determine whether IRS used ITIA appropriations only to fund its business
systems modernization costs;

 Determine the extent to which IRS used appropriations other than ITIA to
fund its business systems modernization costs; and

 Review internal controls over ITIA. 5

Scope and Methodology

To accomplish our objectives, we

Reviewed all expenditures IRS charged in FY 1999 and FY 2000 against its
ITIA appropriations;

Reviewed all expenditures in FY 1999 and FY 2000 to Computer Sciences
Corporation (CSC), MITRE Corporation, and TRW, and expenditures in the first
9 months of FY 2000 to selected other vendors 1

1 that IRS charged to its IS appropriations;

 Reviewed all expenditures in FY 1999 and expenditures in the first 9
months of FY 2000 to CSC, MITRE, and TRW that IRS charged to its other IRS
appropriations;

1 We selected Booz, Allen and Hamilton, Grumman Data Systems, and Management
Systems Designers 6 because of their prior assistance to IRS in its
organizational restructuring and modernization efforts.

Scope and Methodology

 Reviewed internal controls over expenditures; and

 Reviewed Treasury Inspector General for Tax Administration (TIGTA) reports
on contract management controls.

 Performed our work at IRS? Administrative Services Center in Beckley, W.
V., and at IRS offices in the Washington, D. C. area.

 We performed our work from August 2000 through May 2001 in accordance with
U. S. generally accepted government auditing standards.

7

Background

IRS? external 2 business systems modernization costs are currently funded by
two separate appropriations.

Appropriations for ITIA

Appropriations for IS

 IRS? internal 3 business systems modernization costs are funded by the IS,
Tax Law Enforcement (TLE), and Processing Assistance and Management (PAM)
appropriations.

2 External costs refer to amounts paid to IRS contractors for business
systems modernization efforts. 3 Internal costs include payroll costs for
IRS employees and any related support costs (such as travel for 8 IRS
employees) associated with IRS? business systems modernization efforts.

Background

Funds in the ITIA are for necessary expenses for business systems
modernization as described in the Modernization Blueprint. 4 The obligation
of ITIA funds is prohibited until certain statutory conditions are
satisfied.

 Before ITIA funds are available for obligation, IRS must submit to the
Congress for approval a plan for expenditure that, among other things, has
been reviewed and approved by Treasury and OMB, and has been reviewed by
GAO.

4 This blueprint is a target enterprise systems architecture that describes
in general terms the future systems environment needed to satisfy the
business requirements, and a general sequencing plan for transitioning

9 from IRS? current systems environment to its future systems environment.

Background

ITIA authorized funding was as follows:

ITIA Funds Appropriated - $505.7 million

1998 Appropriations Act - $325 million (Available from 9- 1- 98 to 9- 30-
00)

Of this amount, $30.3 million was rescinded by Public Law 105- 174.

1999 Appropriations Act - $211 million (Available from 9- 30- 99 to 9- 30-
02)

10

Background

 ITIA Funds Approved in Fiscal Years 1999 and 2000 for Expenditure - $249.3
million 5

 Congressional Approvals Received in FY 1999 - $35.1 million

 Congressional Approvals Received in FY 2000 - $214.2 million

5 In FY 2001, an additional $328.1 million of ITIA funds received
congressional approval for 11 expenditure.

Background

 Funds in the IS account are for necessary expenses for data processing and
telecommunications support for IRS activities, including both developmental
information systems and operational information systems.

 The use of these funds is prohibited for the award of or initiation of a
Prime Systems Integration Services (PRIME) contract to implement the
Modernization Blueprint. However, these funds are available for developing
the request for proposals (RFP) for the PRIME contract and for limited
purposes related to the business systems modernization effort.

12

Background

 Various Conference and Committee Reports support the availability of IS
funds for limited purposes related to the business systems modernization
effort. For example

 For fiscal year 1998, $32.1 million of IS funds were available for
modernization management and modernization support through September 30,
1999. For example, IS funds were available for modernization support to
continue efforts to implement the Modernization Blueprint and to complete
the necessary details. 6

 In fiscal year 1999, $68.7 million of IS funds were available for the
modernization program infrastructure through September 30, 2000. 7

6 House of Representatives Conference Report 105- 284, dated September 29,
1997. 13

7 House of Representatives Conference Report 105- 825, dated October 19,
1998.

Background

 In December 1998, IRS awarded its PRIME contract to Computer Sciences
Corporation (CSC).

 Under the PRIME contract, CSC performs work and coordinates and oversees
the work of various subcontractors that are involved in IRS? business
systems modernization effort.

 IRS pays for costs incurred under the PRIME contract and other contracts
related to business systems modernization, and any related equipment costs,
from its ITIA funds.

 IRS? practice is not to charge internal IRS costs to the ITIA
appropriation.

14

Results in Brief

 ITIA appropriations expended and obligated in FY 1999 and FY 2000 to pay
for IRS? external business systems modernization costs appear to be for
purposes consistent with

 FY 1998 and FY 1999 Appropriations Acts, 8 and

 Approved ITIA expenditure plans. 8 Public Laws 105- 61 and 105- 277,
respectively.

15

Results in Brief

 Information Systems (IS) and other appropriations were also used to fund
IRS? business systems modernization costs.

 IS appropriations also funded external business systems modernization
costs.

 IRS paid its internal costs from IS and other appropriations but the
amount is unknown.

16

Results in Brief

 We found no instances where IRS? internal controls failed to assure that
expenditures against ITIA appropriations were for business systems
modernization.

 We recently reported 9 that, despite important progress, IRS has yet to
fully implement the capabilities needed to effectively manage the business
systems modernization program.

 The TIGTA reported that internal controls for managing IRS? business
systems modernization efforts were inadequate before the Business Systems
Modernization Office (BSMO) began operations in July 2000 but have since
been improved. 9 IRS Modernization: Continued Improvement in Management
Capability Needed to Support Long- Term

17

Transformation (GAO- 01- 700T, May 8, 2001).

Results

ITIA Appropriations Were Expended for Business Systems Modernization

IRS expended about $12.8 million of ITIA appropriations in fiscal year 1999
and $120.2 million in fiscal year 2000 for its external business systems
modernization costs.

IRS also had another $66 million of ITIA appropriations obligated as of 9/
30/ 00.

18

Results

IS and Other IRS Appropriations Were Also Used to Fund Business Systems
Modernization

IRS used $48.6 million of IS appropriations to pay for its external business
systems modernization costs.

 IRS expended $33.9 million of IS appropriations in fiscal years 1999 and
2000 for external business systems modernization costs relating to its
integrated support contract (ISC) with TRW.

IRS initially considered work under the ISC contract not to be business
systems modernization costs to be funded from ITIA appropriations.

19

Results

In March 2000 IRS determined that some ISC work was business systems
modernization- related and began funding it under ITIA.

IRS expended $14.7 million of IS appropriations in fiscal years 1999 and
2000 for other external business systems modernization costs.

 IRS expended an additional $9.3 million of IS appropriations for both
modernization and nonmodernization costs but could not clearly distinguish
between the two.

20

Results

Obligations Changed From IS to ITIA Appropriation

IRS initially charged $7.4 million of obligations to IS appropriations for
business systems modernization costs and later changed them to ITIA
appropriations. In general:

IRS obligated funds under IS appropriations in June 1999.

IRS accepted services in July and August 1999. 21

Results

IRS deobligated the funding under IS and reobligated the funds under ITIA
appropriations in September 1999.

IRS expended funds from ITIA appropriations from October through December
1999.

22

Results

 Some IS Appropriations Were Expended in Error

 According to IRS officials, IRS charged 4 payments totaling about $963,000
to IS appropriations in error.

 Obligation information in IRS? records identified IS appropriations as the
funding source instead of ITIA appropriations.

 Accounting staff was unaware of the intent to use ITIA appropriations
instead of IS.

 IRS subsequently corrected the error for 2 of the payments totaling
$542,000.

23

Results

IRS? Internal Costs Were Paid From IS and Other IRS Appropriations But the
Amount Is Unknown

IRS? internal costs for business systems modernization are paid from various
appropriations but have not been tracked.

IRS did not have a cost accounting system in place to track its internal
costs for business systems modernization.

Consequently, the full cost of IRS? business systems modernization efforts
cannot be reasonably determined.

24

Results

 In FY 2000, IRS initiated actions to begin tracking its internal costs
associated with specific projects through the use of project accounting
codes in conjunction with its time and attendance (T& A) reporting.

 In March 2000 10 the Business Systems Modernization Executive issued
guidelines for tracking obligations and commitments that can be directly
linked to business systems modernization.

 In July 2000, the Deputy Chief Financial Officer for Finance issued a
memorandum requesting all staff working on projects to charge their time to
appropriate project accounting codes when preparing their T& A reports. 10 A
year later, in March 2001, the Associate Commissioner, Business Systems
Modernization, and

25 Deputy CFO for Strategic Planning and Budgeting issued updated guidance.

Results

Internal Controls

 IRS? internal controls to manage and safeguard ITIA expenditures are
implemented through BSMO which provides oversight, coordination, and
approval for the use of ITIA appropriations.

 BSMO began operations under an executive director in July 2000.

 Prior to BSMO, the Enterprise Program Management Office (EPMO) provided
oversight of systems modernization efforts and reported to the Chief
Information Officer who had final approval within IRS for the use of both
ITIA and IS appropriations.

26

Results

 GAO Tested Internal Controls

 GAO tested certain controls during its audit of IRS? FY 2000 financial
statements and its review of ITIA transactions and found no instances where
IRS? controls failed to assure that

 IRS had a valid obligation and had received goods or services before
making payment to vendors for ITIArelated expenses.

 Projects charged to ITIA appropriations matched approved expenditure
plans.

27

Results

 GAO Recently Reported on IRS Business Systems Modernization Controls

 GAO has reported 11 that IRS has made important progress in managing its
business systems modernization program.

 However, IRS has yet to fully implement the controls and capabilities
needed to effectively manage the business systems modernization program.

 Work on certain key aspects of business systems modernization was slower
than anticipated.

 Modernization projects were proceeding past critical milestones without
certain essential management controls. 11 IRS Modernization: Continued
Improvement in Management Capability Needed to Support LongTerm

28

Transformation (GAO- 01- 700T, May 8, 2001).

Results

 TIGTA Tested Modernization Management Controls

 TIGTA conducted audits of IRS? systems modernization efforts and found
that management controls have improved.

 During October 1999 through March 2000 (prior to the emergence of BSMO),
TIGTA reviewed IRS? systems modernization oversight and reported that
related management controls were inadequate.

29

Results

 During June through August 2000 (after the emergence of BSMO), TIGTA again
reviewed IRS? systems modernization oversight and reported that IRS was
making progress in building program management capabilities.

30

Conclusions

 ITIA appropriations were used for external costs associated with IRS?
business systems modernization efforts.

 IS appropriations have also funded limited external costs associated with
IRS? business systems modernization efforts.

 There were no instances identified in which IRS? controls over
expenditures from ITIA during fiscal years 1999 and 2000 failed to provide
assurance that funds were obligated and expended for business systems
modernization costs. However, GAO and TIGTA reports continue to note the
need for further improvement in management controls over business systems
modernization.

31

Appendi x II Comments From the Internal Revenue Service

Appendi x II I GAO Contact and Staff Acknowledgments GAO Contact Joan
Hawkins, (202) 512- 8433 Acknowledgments In addition to the person named
above, other key contributors to this report were John Davis, David Fisher,
Mickie Gray, and Julia Ziegler.

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Page 1 GAO- 01- 920 IRS Spending for Business Systems Modernization

Contents

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Appendix I

Appendix I Briefing to Senate and House Subcommittee Staffs

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Appendix I Briefing to Senate and House Subcommittee Staffs

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Appendix I Briefing to Senate and House Subcommittee Staffs

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Appendix I Briefing to Senate and House Subcommittee Staffs

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Appendix I Briefing to Senate and House Subcommittee Staffs

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Appendix I Briefing to Senate and House Subcommittee Staffs

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Appendix I Briefing to Senate and House Subcommittee Staffs

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Appendix I Briefing to Senate and House Subcommittee Staffs

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Appendix I Briefing to Senate and House Subcommittee Staffs

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Appendix I Briefing to Senate and House Subcommittee Staffs

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Appendix I Briefing to Senate and House Subcommittee Staffs

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Appendix I Briefing to Senate and House Subcommittee Staffs

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Appendix I Briefing to Senate and House Subcommittee Staffs

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Appendix II

Appendix II Comments From the Internal Revenue Service

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Appendix II Comments From the Internal Revenue Service

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Page 45 GAO- 01- 920 IRS Spending for Business Systems Modernization

Appendix III

United States General Accounting Office Washington, D. C. 20548- 0001

Official Business Penalty for Private Use $300

Address Correction Requested Presorted Standard

Postage & Fees Paid GAO Permit No. GI00
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