GAO provided information on its Tax Policy and Administration issue area plan for fiscal years 1998 through 1999.

GAO plans to assess: (1) the Internal Revenue Service's (IRS) efforts to link performance measures and budgeting; (2) IRS' restructuring alternatives; (3) ways to simplify the estimated tax rules; (4) IRS' plans to increase voluntary compliance and prevent noncompliance through research activities; (5) allocation of resources among enforcement and compliance efforts; (6) audit selection methods for businesses; (7) IRS' measurement of taxpayer services and compliance with the Government Performance and Results Act; (8) IRS' plans to increase electronic filing; (9) the causes of earned income tax credit noncompliance; and (10) the potential impact of tax reform proposals on taxpayers and tax administrators.