Tax Systems Modernization:

Status of Planning and Technical Foundation

T-AIMD/GGD-94-104: Published: Mar 2, 1994. Publicly Released: Mar 2, 1994.

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GAO discussed the status of the Internal Revenue Service's (IRS) Tax Systems Modernization (TSM) program. GAO noted that: (1) although IRS is working to establish its systems management infrastructure, it is not yet positioned to successfully build TSM systems; (2) IRS has not defined its business needs in detail, which hampers TSM projects; (3) IRS has made some progress in developing TSM technical standards, but critical gaps remain; (4) IRS has efforts under way to develop an overall management approach to TSM, a business master plan, and TSM management procedures; (5) IRS should set a specific time table for completing its TSM requirements; (6) IRS should consider deferring work on any projects where there is a significant risk due to potential changes in requirements; and (7) IRS should set aggressive schedules for completing its TSM technical and management standards and establish clear accountability for seeing them through to completion.

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