Tax Administration: IRS Is Working to Improve Its Estimates of Compliance Burden: GGD-00-11

May 2000
GAO Reports;5/22/2000, p1
Government Document
Taxpayers spend considerable time and money complying with federal income tax rules. Although much of this compliance burden is associated with the tax code, some of it is also linked to the actions of the Internal Revenue Service (IRS). Reliable estimates of the burdens imposed by such compliance could help Congress reduce those burdens and help IRS develop measures of its own performance, making better informed resource allocation decisions within the agency and meeting reporting requirements under the Paperwork Reduction Act. This report (1) describes IRS' overall strategy to improve its methodology for estimating compliance burden, (2) describes what IRS has done to implement its overall strategy and how IRS expects to improve its methodology, and (3) determines whether IRS expects that its new methodology will be able to measure the burden associated with the complex tax rules identified in IRS' forthcoming first annual report on tax complexity.


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