United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office Accounting and Information Management Division author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 1994-07-19 monographic deposited born digital GA 1.13:T-AIMD/GGD-94-183 https://www.govinfo.gov/app/details/GAOREPORTS-T-AIMD-GGD-94-183 P0b002ee18039f5db f:tag94183 DGPO 2010-08-12 2011-03-28 GAOREPORTS-T-AIMD-GGD-94-183 machine generated eng fdlp REPORT GAOREPORTS-T-AIMD-GGD-94-183 T-AIMD/GGD-94-183 Computer security Internal controls Management information systems Fraud Income taxes Tax returns Tax administration systems Electronic forms Confidential records Tax administration TSM IRS Tax System Modernization Program IRS Integrated Data Retrieval System IRS Electronic Audit Research Log System IRS Electronic Filing System Testimony AIMD GGD Electronic filing shows the potential benefit of a paperless tax filing system. Although GAO supports the need to modernize the Internal Revenue Service (IRS) and the movement toward electronic filing, it is concerned about the growing instances of electronic filing fraud. IRS has not yet shown how an electronic tax filing system can be adequately safeguarded against fraud. GAO also remains concerned about inadequate control of unauthorized access by IRS employees to taxpayer records. Control over access to these records cannot be left to implementation of the IRS' Tax Systems Modernization program--which is several years away--but requires prompt and effective implementation of security improvements. https://www.govinfo.gov/content/pkg/GAOREPORTS-T-AIMD-GGD-94-183/html/GAOREPORTS-T-AIMD-GGD-94-183.htm GAO/T-AIMD/GGD-94-183 https://www.govinfo.gov/app/details/GAOREPORTS-T-AIMD-GGD-94-183 Testimony GAO/T-AIMD/GGD-94-183; IRS Automation: Controlling Electronic Filing Fraud and Improper Access to Taxpayer Data; Computer security Internal controls Management information systems Fraud Income taxes Tax returns Tax administration systems Electronic forms Confidential records Tax administration TSM IRS Tax System Modernization Program IRS Integrated Data Retrieval System IRS Electronic Audit Research Log System IRS Electronic Filing System