Further Improvements Needed in Processing Tax Regulations

GGD-84-12 Published: Dec 01, 1983. Publicly Released: Dec 01, 1983.

Highlights

Pursuant to a congressional request, GAO examined the growing backlog of tax regulations and concerns that Internal Revenue Service (IRS) budget constraints might be contributing to the backlog.

Recommendations

Recommendations for Executive Action

Agency Affected	Recommendation	Status
Department of the Treasury	The Secretary of the Treasury, in consultation with the Commissioner of Internal Revenue, should experiment with publishing proposed Category 1 regulations in the notice stage for public comment without prior Treasury review.	Closed – Not Implemented The agency contends that it has not experienced any difficulty in publishing Category I regulations and plans to continue to seek Treasury review.
Department of the Treasury	The Secretary of the Treasury, in consultation with the Commissioner of Internal Revenue, should refine the management information system in IRS and Treasury to: (1) highlight long-delayed projects; and (2) provide information on staff time devoted to each project. This additional management information should be used to expedite delayed projects and help assess whether more staff is needed.	Closed – Implemented When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

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