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 1997-02-01 monographic deposited born digital 48 p. GA 1.13:HR-97-8 https://www.govinfo.gov/app/details/GAOREPORTS-HR-97-8 P0b002ee18037a0ab f:hr97008 DGPO 2010-08-12 2011-03-24 GAOREPORTS-HR-97-8 machine generated eng fdlp REPORT GAOREPORTS-HR-97-8 HR-97-8 Risk management Tax administration systems Accounts receivable Financial management Delinquent taxes Tax returns Fraud Collection procedures Systems design Electronic forms IRS Electronic Fraud Detection System IRS Document Processing System IRS Cyberfile IRS Tax System Modernization Program TSM IRS Questionable Refund Program High Risk Series 1997 Letter Report GAO reviewed four high-risk areas at the Internal Revenue Service (IRS) involving; (1) the multi-billion dollar Tax Systems Modernization initiative; (2) substantial financial management weaknesses which diminish IRS' ability to assess the results of operations or measure performance; (3) problems in the management and collection of billions of dollars in tax accounts receivable; and (4) significant levels of tax filing fraud.<p/>GAO found that: (1) IRS has made some progress in addressing the problems GAO has identified in the four high-risk areas; (2) IRS is finalizing a comprehensive strategy to maximize electronic filing and has begun initiatives to develop a complete integrated systems architecture; (3) in response to GAO recommendations, IRS has also begun to plan both short-term and long-term solutions to its financial management problems, has implemented a new administrative accounting system, and has transferred its payroll processing to the Department of Agriculture's National Finance Center; (4) in dealing with its accounts receivable problems, IRS has streamlined selected notification and collection processes and is developing ways to adjust its collection techniques to address the various characteristics of delinquent taxpayers; (5) IRS' effort to further prevent and deter the filing of fraudulent tax returns has involved increasing the electronic filters and manual checks to screen electronic and paper returns for problems, determine the suitability of those who want to serve as preparers or transmitters of electronic returns, and better identify questionable refund claims; (6) IRS' and Treasury's actions are encouraging, but GAO remains concerned because continued progress is needed to fully implement essential improvements; and (7) until IRS sustains an agency-wide commitment and devotes the necessary management attention to addressing the challenges it faces in modernizing its processes and systems, it cannot hope to solve its high-risk problems. https://www.govinfo.gov/content/pkg/GAOREPORTS-HR-97-8/html/GAOREPORTS-HR-97-8.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-HR-97-8/pdf/GAOREPORTS-HR-97-8.pdf GAO/HR-97-8 https://www.govinfo.gov/app/details/GAOREPORTS-HR-97-8 Letter Report GAO/HR-97-8; High-Risk Series: IRS Management; Risk management Tax administration systems Accounts receivable Financial management Delinquent taxes Tax returns Fraud Collection procedures Systems design Electronic forms IRS Electronic Fraud Detection System IRS Document Processing System IRS Cyberfile IRS Tax System Modernization Program TSM IRS Questionable Refund Program High Risk Series 1997 Public Law 104-52 Public Law 104-208