United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office General Government Division author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 2000-02-02 monographic deposited born digital 16 p. GA 1.13:T-GGD-00-53 https://www.govinfo.gov/app/details/GAOREPORTS-T-GGD-00-53 P0b002ee180375327 f:gg00053t DGPO 2010-08-12 2011-03-24 GAOREPORTS-T-GGD-00-53 machine generated eng fdlp REPORT GAOREPORTS-T-GGD-00-53 T-GGD-00-53 Taxpayers Tax administration systems Federal agency reorganization Information resources management Tax law Performance measures Tax return audits Search and seizure IRS Tax System Modernization Program Testimony GGD This testimony discusses the Internal Revenue Service's (IRS) progress in implementing the taxpayer rights and protections mandated by the IRS Restructuring and Reform Act of 1998. The act was passed in response to concerns that IRS had been overemphasizing revenue production and compliance at the expense of fairness and consideration of taxpayer interests. GAO found that IRS has made a concerted effort to implement the taxpayer protection provisions. In some cases, implementation is not complete, and in others, it is too soon to tell whether implementation will be successful. IRS has had difficulty in implementing some of the act's mandates. These problems include determining when enforced collection actions, such as the seizure of taxpayers' assets, are appropriate and responding to requests for relief under the innocent spouse provisions. GAO believes that IRS' efforts to modernize its organizational structure, performance management system, and information systems are heading the agency in the right direction. If successful, IRS' modernization efforts should create an agency culture dedicated to serving the public and spur efficiency improvements throughout the agency. Both are necessary for culture change to institutionalize taxpayer service as a core value, and efficiency gains to allow IRS to better target is resources to promote compliance and taxpayer service. resources to promote compliance and taxpayer service. https://www.govinfo.gov/content/pkg/GAOREPORTS-T-GGD-00-53/html/GAOREPORTS-T-GGD-00-53.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-T-GGD-00-53/pdf/GAOREPORTS-T-GGD-00-53.pdf GAO/T-GGD-00-53 https://www.govinfo.gov/app/details/GAOREPORTS-T-GGD-00-53 Testimony GAO/T-GGD-00-53; IRS Restructuring Act: Implementation Under Way but Agency; Taxpayers Tax administration systems Federal agency reorganization Information resources management Tax law Performance measures Tax return audits Search and seizure IRS Tax System Modernization Program Public Law 105-61 Public Law 105-206 Public Law 105-277