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<classification authority="sudocs">GA 1.13:GAO-04-287</classification>
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 <subject>Audits</subject>
 <subject>Delinquent taxes</subject>
 <subject>Taxpayers</subject>
 <subject>Internal controls</subject>
 <subject>Tax administration</subject>
 <subject>Strategic planning</subject>
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<titleInfo>
 <title>Tax Administration: Planning for IRS&apos;s Enforcement Process Changes Included Many Key Steps but Can Be Improved</title>
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<abstract>In recent years, the Internal Revenue Service (IRS) has
experienced declines in most of its enforcement programs,	 
including declines in audits and in efforts to collect delinquent
taxes. Increasing enforcement productivity is one strategy that  
can help reverse these declines. To this end, IRS is currently	 
planning and has begun implementing enforcement process 	 
improvement projects. GAO was asked to assess the extent to which
the planning for the projects followed steps consistent with both
published GAO guidance and the experiences of private sector and 
government organizations. Specifically, GAO assessed the extent  
to which four judgmentally selected projects followed the 20	 
planning steps.</abstract>
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 <topic>Audits</topic>
 <topic>Delinquent taxes</topic>
 <topic>Taxpayers</topic>
 <topic>Internal controls</topic>
 <topic>Tax administration</topic>
 <topic>Strategic planning</topic>
 <topic>Performance measures</topic>
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