United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 2001-06-29 monographic deposited born digital 4 p. GA 1.13:GAO-01-903R https://www.govinfo.gov/app/details/GAOREPORTS-GAO-01-903R P0b002ee1803a29ca f:d01903r DGPO 2010-08-12 2011-03-28 GAOREPORTS-GAO-01-903R machine generated eng fdlp REPORT GAOREPORTS-GAO-01-903R GAO-01-903R Tax law Tax administration Taxpayers Federal agency reorganization Appropriated funds IRS Business Systems Modernization Program Correspondence A01484 This report provides information on (1) whether the goals of the Internal Revenue Service (IRS) Restructuring Act's goals are realistic, and if not, whether the act should be changed and (2) the areas of disagreement between the IRS Oversight Board, the Treasury Inspector General for Tax Administration (TIGTA), and GAO regarding the act's funding issues. The IRS Restructuring Act's goals of meeting taxpayers' needs while ensuring compliance with the tax laws require a massive modernization of IRS. These changes present major management challenges and will require considerable time to successfully implement. While IRS officials believe they have complied with the act's requirements, they are still learning how to effectively manage in the new environment. Therefore, GAO believes it is premature to consider significant changes to the act. On the matter of differences among the Oversight Board, TIGTA, and GAO, there are some differences with respect to specific IRS funding issues. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-01-903R/html/GAOREPORTS-GAO-01-903R.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-01-903R/pdf/GAOREPORTS-GAO-01-903R.pdf GAO-01-903R https://www.govinfo.gov/app/details/GAOREPORTS-GAO-01-903R Correspondence GAO-01-903R; Follow-up to the May 8, 2001, Hearing Regarding the IRS Restructuring Act's Goals and IRS Funding; Tax law Tax administration Taxpayers Federal agency reorganization Appropriated funds IRS Business Systems Modernization Program Public Law 105-206