IRS Automation: Controlling Electronic Filing Fraud and Improper Access
to Taxpayer Data (Testimony, 07/19/94, GAO/T-AIMD/GGD-94-183).

Electronic filing shows the potential benefit of a paperless tax filing
system.  Although GAO supports the need to modernize the Internal
Revenue Service (IRS) and the movement toward electronic filing, it is
concerned about the growing instances of electronic filing fraud.  IRS
has not yet shown how an electronic tax filing system can be adequately
safeguarded against fraud.  GAO also remains concerned about inadequate
control of unauthorized access by IRS employees to taxpayer records.
Control over access to these records cannot be left to implementation of
the IRS' Tax Systems Modernization program--which is several years
away--but requires prompt and effective implementation of security
improvements.

--------------------------- Indexing Terms -----------------------------

 REPORTNUM:  T-AIMD/GGD-94-183
     TITLE:  IRS Automation: Controlling Electronic Filing Fraud and 
             Improper Access to Taxpayer Data
      DATE:  07/19/94
   SUBJECT:  Computer security
             Internal controls
             Management information systems
             Fraud
             Income taxes
             Tax returns
             Tax administration systems
             Electronic forms
             Confidential records
             Tax administration
IDENTIFIER:  TSM
             IRS Tax System Modernization Program
             IRS Integrated Data Retrieval System
             IRS Electronic Audit Research Log System
             IRS Electronic Filing System
             
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