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 <subject>Cost analysis</subject>
 <subject>Cost overruns</subject>
 <subject>Employee training</subject>
 <subject>Human capital management</subject>
 <subject>Human capital policies</subject>
 <subject>Information security</subject>
 <subject>IT human capital</subject>
 <subject>Program evaluation</subject>
 <subject>Program management</subject>
 <subject>Risk management</subject>
 <subject>Schedule slippages</subject>
 <subject>Strategic planning</subject>
 <subject>Systems analysis</subject>
 <subject>Systems evaluation</subject>
 <subject>Systems management</subject>
 <subject>Technology modernization programs</subject>
 <subject>Cost estimates</subject>
 <subject>Program costs</subject>
 <subject>Program goals or objectives</subject>
 <subject>Program implementation</subject>
 <subject>Business planning</subject>
 <subject>Business transformation</subject>
 <subject>IRS Business Systems Modernization</subject>
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<titleInfo>
 <title>Business Systems Modernization: Internal Revenue Service&apos;s Fiscal Year 2008 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 systems that are intended to replace	 
the agency&apos;s aging business and tax processing systems. As	 
required by law, IRS submitted its fiscal year 2008 expenditure  
plan in August 2007 to congressional appropriations committees,  
requesting $235.8 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 IRS&apos;s progress
in implementing prior expenditure plan review recommendations,	 
and (3) provide additional observations about the plan and the	 
BSM program. To accomplish the objectives, GAO analyzed the plan,
reviewed related documentation, and interviewed IRS officials.</abstract>
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 <topic>Cost analysis</topic>
 <topic>Cost overruns</topic>
 <topic>Employee training</topic>
 <topic>Human capital management</topic>
 <topic>Human capital policies</topic>
 <topic>Information security</topic>
 <topic>IT human capital</topic>
 <topic>Program evaluation</topic>
 <topic>Program management</topic>
 <topic>Risk management</topic>
 <topic>Schedule slippages</topic>
 <topic>Strategic planning</topic>
 <topic>Systems analysis</topic>
 <topic>Systems evaluation</topic>
 <topic>Systems management</topic>
 <topic>Technology modernization programs</topic>
 <topic>Cost estimates</topic>
 <topic>Program costs</topic>
 <topic>Program goals or objectives</topic>
 <topic>Program implementation</topic>
 <topic>Business planning</topic>
 <topic>Business transformation</topic>
 <topic>IRS Business Systems Modernization</topic>
 <topic>Program</topic>
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  <title>United States Statutes at Large</title>
  <partNumber>Volume 121 Page 1844</partNumber>
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 <identifier type="Statute citation">121 Stat. 1844</identifier>
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  <title>United States Public Law 161 (110th Congress)</title>
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 <identifier type="public law citation">Public Law 110-161</identifier>
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