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<classification authority="sudocs">GA 1.13:GGD-94-159</classification>
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 <subject>Tax administration systems</subject>
 <subject>Personnel management</subject>
 <subject>Planning</subject>
 <subject>Information processing operations</subject>
 <subject>Human resources utilization</subject>
 <subject>Human resources training</subject>
 <subject>Computerized information systems</subject>
 <subject>Reductions in force</subject>
 <subject>Government employee unions</subject>
 <subject>Collective bargaining agreements</subject>
 <identifier>IRS Tax System Modernization Program</identifier>
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<titleInfo>
 <title>Tax Systems Modernization: Automated Underreporter Project Shows Need for Human Resource Planning</title>
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<abstract>GAO reviewed the Internal Revenue Service&apos;s (IRS) Tax Systems
Modernization (TSM) implementation plan, focusing on: (1) human resource
planning for TSM; (2) strategies for meeting the human resource needs of
the new IRS environment; and (3) IRS experience in implementing the
Automated Underreporter (AUR) project.&lt;p/&gt;GAO found that: (1) although IRS has identified how it plans to use
human resources in the modernized environment, it has not yet determined
workforce requirements, assessed the current workforce&apos;s abilities, or
developed detailed retraining and redeployment plans; (2) although IRS
estimates that over 24,000 workers will no longer be needed for the jobs
they are now doing, it has pledged that no career or career-conditional
employees will lose their jobs because of TSM; (3) IRS plans to reassign
some employees to new compliance and customer service jobs, reduce
seasonal employment levels, and make selective use of voluntary
early-out options; (4) IRS was not adequately prepared to redeploy the
almost 1,900 employees displaced at 4 service centers due to its failure
to conduct comprehensive human resource planning while implementing AUR;
and (5) some IRS employees may have to be reassigned again because IRS
began reassigning staff before it negotiated AUR redeployment
guidelines.</abstract>
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<identifier type="preferred citation">GAO/GGD-94-159</identifier>
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<note>Letter Report</note>
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 <searchTitle>GAO/GGD-94-159; Tax Systems Modernization: Automated Underreporter Project Shows Need for Human Resource Planning;
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 <topic>Tax administration systems</topic>
 <topic>Personnel management</topic>
 <topic>Planning</topic>
 <topic>Information processing operations</topic>
 <topic>Human resources utilization</topic>
 <topic>Human resources training</topic>
 <topic>Computerized information systems</topic>
 <topic>Reductions in force</topic>
 <topic>Government employee unions</topic>
 <topic>Collective bargaining agreements</topic>
 <topic>IRS Tax System Modernization Program</topic>
 <topic>TSM</topic>
 <topic>IRS Automated Underreporter System</topic>
 <topic>IRS Document Processing System</topic>
 <topic>IRS Human Resource Master Plan</topic>
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