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<classification authority="sudocs">GA 1.13:GAO-05-774</classification>
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 <subject>Cost analysis</subject>
 <subject>Cost overruns</subject>
 <subject>Human capital management</subject>
 <subject>Internal controls</subject>
 <subject>Program evaluation</subject>
 <subject>Risk management</subject>
 <subject>Schedule slippages</subject>
 <subject>Strategic planning</subject>
 <subject>Tax administration</subject>
 <subject>IRS Business Systems Modernization</subject>
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<titleInfo>
 <title>Business Systems Modernization: Internal Revenue Service&apos;s Fiscal Year 2005 Expenditure Plan</title>
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<abstract>The Internal Revenue Service&apos;s (IRS) Business Systems
Modernization (BSM) program is a multibillion-dollar, high-risk, 
highly complex effort that involves the development and delivery 
of a number of modernized information systems intended to replace
the agency&apos;s aging business and tax processing systems. As	 
required by law, IRS submitted its fiscal year 2005 expenditure  
plan in April 2005 to congressional appropriations committees,	 
requesting about $203 million from the BSM account. GAO&apos;s	 
objectives in reviewing the plan were to (1) determine whether it
satisfied the conditions specified in the law, (2) determine what
progress IRS had made in implementing our prior recommendations, 
and (3) provide any other observations about the plan and IRS&apos;s  
BSM program.</abstract>
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 <searchTitle>GAO-05-774; Business Systems Modernization: Internal Revenue Service&apos;s Fiscal Year 2005 Expenditure Plan;
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<subject>
 <topic>Cost analysis</topic>
 <topic>Cost overruns</topic>
 <topic>Human capital management</topic>
 <topic>Internal controls</topic>
 <topic>Program evaluation</topic>
 <topic>Risk management</topic>
 <topic>Schedule slippages</topic>
 <topic>Strategic planning</topic>
 <topic>Tax administration</topic>
 <topic>IRS Business Systems Modernization</topic>
 <topic>Program</topic>
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  <title>United States Public Law 447 (108th Congress)</title>
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 <identifier type="public law citation">Public Law 108-447</identifier>
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  <title>United States Senate Report 342 (108th Congress)</title>
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 <identifier type="congressional report citation">S. Rept. 108-342</identifier>
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