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 2003-04-11 monographic deposited born digital 47 p. GA 1.13:GAO-03-486 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-03-486 P0b002ee18039c215 f:d03486 DGPO 2010-08-12 2011-03-23 GAOREPORTS-GAO-03-486 machine generated eng fdlp REPORT GAOREPORTS-GAO-03-486 GAO-03-486 First article testing Forms (documents) Income taxes Internal controls Performance measures Tax administration Earned Income Credit Child Tax Credit Other Written Product A06642 Taxpayers rated the Internal Revenue Service's (IRS) ability to provide clear and easy-to-use forms and instructions among the lowest of 27 indicators of service in 1993. Due to continuing concerns about unclear forms and instructions, GAO was asked to determine (1) whether and how often IRS tests the clarity of new and revised individual income tax forms and instructions; (2) the benefits, if any, of testing forms and instructions for clarity prior to their use; and (3) whether any factors limit IRS's ability to do more tests and if so, how they can be addressed. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-03-486/html/GAOREPORTS-GAO-03-486.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-03-486/pdf/GAOREPORTS-GAO-03-486.pdf GAO-03-486 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-03-486 Other Written Product GAO-03-486; Tax Administration: IRS Should Reassess the Level of Resources for Testing Forms and Instructions; First article testing Forms (documents) Income taxes Internal controls Performance measures Tax administration Earned Income Credit Child Tax Credit