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22대 대한민국 국회 국회정보길라잡이 국회의원검색
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Title page 1

Contents 3

Highlights 2

Letter 5

Background 7

IRS Modernization Plans and Reports to Congress 8

Prior GAO Reporting on Opportunities for Improvement at IRS 10

Modernization Programs Were Mostly on Schedule and Below Planned Spending for Fiscal Year 2024 11

Most Modernization Plans Addressed Best Practices and Aligned with Strategic Vision; IRS Is Developing a New Approach 15

Most IRS Program Plans Addressed All Best Practices 15

Fiscal Year 2024 Modernization Programs Were Aligned with Strategic Goals 16

IRS Paused Its Programs and Is Developing a New Approach 17

Agency Comments and Our Evaluation 17

Appendix I: Objectives, Scope, and Methodology 19

Appendix II: GAO Assessment of IRS's IT Modernization Program Plans 21

Appendix III: Comments from the Department of the Treasury Internal Revenue Service 22

Appendix IV: GAO Contact and Staff Acknowledgments 25

Tables 3

Table 1. Internal Revenue Service Significant Underspend Variance for Its Modernization Programs in Fiscal Year (FY) 2024 13

Table 2. Summary of GAO's Assessment of IRS's 23 Modernization Plans Against Best Practice Elements as of September 2024 16

Table 3. Extent to Which Internal Revenue Service's IT Modernization Plans Included Key Elements of Modernization Plans 21

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