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 2007-04-03 monographic deposited born digital 40 p. GA 1.13:GAO-07-673 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-07-673 P0b002ee180394c09 f:d07673 DGPO 2010-08-12 2011-03-23 GAOREPORTS-GAO-07-673 machine generated eng fdlp REPORT GAOREPORTS-GAO-07-673 GAO-07-673 Cost analysis Customer service Electronic forms Excise taxes Internal controls Program evaluation Tax administration systems Tax expenditures budgets Tax refunds Tax returns Taxes Taxpayers Voluntary compliance Tax gap GAO High Risk Series IRS Business Systems Modernization Program Other Written Product A67725 The Internal Revenue Service's (IRS) tax filing season performance is a key indicator of how well IRS serves taxpayers. This year's filing season was expected to be risky because of tax system changes, including the telephone excise tax refund (TETR). IRS's fiscal year (FY) 2008 budget request shows its spending proposal for taxpayer service, enforcement, and Business Systems Modernization (BSM). The request includes initiatives to reduce the tax gap, the difference between what taxpayers owe and what they voluntarily pay on time. IRS recently estimated the net tax gap to be $290 billion in 2001. GAO was asked to (1) describe IRS's 2007 filing season performance, (2) determine how IRS's proposed FY 2008 budget compares to prior years', provides information on how proposals may impact the tax gap, justifies new spending, and whether there are opportunities to reduce or reallocate resources, and (3) evaluate the status of IRS's efforts to develop and implement BSM. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-07-673/html/GAOREPORTS-GAO-07-673.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-07-673/pdf/GAOREPORTS-GAO-07-673.pdf GAO-07-673 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-07-673 Other Written Product GAO-07-673; Internal Revenue Service: Interim Results of the 2007 Tax Filing Season and the Fiscal Year 2008 Budget Request; Cost analysis Customer service Electronic forms Excise taxes Internal controls Program evaluation Tax administration systems Tax expenditures budgets Tax refunds Tax returns Taxes Taxpayers Voluntary compliance Tax gap GAO High Risk Series IRS Business Systems Modernization Program