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 <title>Tax Administration: The Internal Revenue Service Can Improve Its Management of Paper Case Files</title>
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<abstract>Proper paper case file management is a significant issue for the
Internal Revenue Service (IRS) because its staff investigate and 
close millions of case files every year. In addition, IRS	 
employees depend heavily on case files when pursuing enforcement 
actions. GAO was asked to review IRS&apos;s case file storage,	 
tracking, and documentation processes to determine whether IRS	 
has (1) an effective process to ensure that paper case files can 
be located timely and (2) sufficient data to assess the 	 
performance of its paper case file processes. To review these	 
processes, GAO interviewed staff who request case files and case 
file managers.</abstract>
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