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United States Government Accountability Office GAO November 2004 Report to the Secretary of the Treasury _part5 ppt

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Management Discussion and AnalysisINTERNAL REVENUE SERVICE Management Discussion and Analysis For the Fiscal Year Ended September 30, 2004 51 Major Management Challenges and High–Risk

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Management Discussion and Analysis

INTERNAL REVENUE SERVICE

Management Discussion and Analysis

For the Fiscal Year Ended September 30, 2004

51

Major Management Challenges and High–Risk Areas

Over the last several years the Government Accountability Office (GAO) and the Treasury

Inspector General for Tax Administration (TIGTA) have identified several Management

Challenges and High-Risk Areas facing IRS IRS has identified specific steps and actions to

address these issues through its existing program activities Measures of these program

activities serve to show progress in addressing the management challenges and high-risk

areas A crosswalk showing the relationship between management challenges and IRS

program activities is shown below

Budget Activity

Management Challenge or

High Risk Area

Pre-Filing Filing Compliance Research & SOI Information Services Information Services Improvement Projects Business Systems Modernization EITC Shared Services General Management & Administratio

Systems Modernization of the IRS X

Processing Returns & Implementing Tax Law Changes During

Filing Season X X

Providing Quality Customer Service Operations; Improving

Taxpayer Service X X X

Complexity of the Tax Law X

Tax Compliance Initiatives X X X X

Erroneous Payments; Earned Income Credit Noncompliance X X X X

Collect Unpaid Taxes X X X

Integrating Performance and Financial Management –

Financial Management; Compliance with Federal Financial

Managers Improvement Act (FFMIA) of 1996 X

Integrating Performance and Financial Management –

Performance Management: Performance Measures and

Cost-Based Performance Information X

Security of the IRS – Information Security X

Security of the IRS – Employees and Facilities X

Taxpayer Protection and Rights X X X

The following pages summarize each Management Challenge and

High-Risk issue, FY 2004 accomplishments, and actions identified for completion in FY 2005 and beyond

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