Management Discussion and AnalysisPage 82 GAO-05-103 IRS’s Fiscal Years 2004 and 2003 Financial Statements INTERNAL REVENUE SERVICE Management Discussion and Analysis For the Fiscal Ye
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Page 82 GAO-05-103 IRS’s Fiscal Years 2004 and 2003 Financial Statements
INTERNAL REVENUE SERVICE
Management Discussion and Analysis
For the Fiscal Year Ended September 30, 2004
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Actions Planned or Underway:
x Focus on taxpayer groups that are at higher risk of noncompliance to maintain confidence in
the integrity of the tax administration program (Ongoing)
x Develop a new workload methodology that will focus on those areas of the filing population
constituting the greatest increase in compliance risk with a high probability of unreported
income This strategy will promote fairness of our tax system by identifying potential
noncompliance from taxpayers who would not otherwise be subject to matching document
reviews (09/2005)
x Ensure protection of taxpayer information entered at return preparation sites and local
offices (Ongoing)
x Refine procedures to certify compliance with requirements of Title VI of the Civil Rights Act
of 1964 to provide equal access and non-discriminatory services to all eligible taxpayers
(Ongoing)
x Rollout the Taxpayer Assistance Center (TAC) model, as it is critical to maintaining
taxpayers’ privacy and confidentiality, particularly as the IRS becomes more involved in
compliance activities (09/2005)
x Work under auspices of the Electronic Tax Administration Policy Council (ETAPC) to
establish security policy and address issues (Ongoing)
x Implement a solution for encrypting electronic return data during the transmission process
from electronic return transmitters (01/2005)
x Continue systems modernization efforts to enhance IRS’s security program (Ongoing)
x Complete additional reviews requested by ETAPC of the authentication methods Continue
to implement new website functionality requested by the Business Operating Divisions
(Ongoing)
x Review IRS training to ensure that employees, particularly in compliance functions, are
properly and regularly trained on the protection of taxpayer rights (09/2005)
x Develop and implement the Taxpayer Rights Impact Statement to help IRS incorporate
awareness and consideration of taxpayer rights into its program planning and
implementation (Ongoing)
x Work with preparers to design a program that enables the majority of taxpayers to feel
confident that their preparers are competent to prepare their taxes and that IRS will punish
preparers when they perform negligently or recklessly (Ongoing)
x Advocate enforcement of existing penalties for paid preparers as well as the strengthening
and enhancement of penalties by Congress (Ongoing)
The IRS requires a quarterly certification from all section 1204 IRS managers In addition, the
IRS also conducts an annual review of all section 1204 managers to ensure that operating
divisions and functions are in compliance with the section 1204 regulations
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