Need To Better Assess Consequences Before Reducing Taxpayer Assistance

Highlights

In response to a congressional request, GAO evaluated the Internal Revenue Service's (IRS) taxpayer assistance activities to: (1) assess their accuracy, timeliness, and availability during the 1982 filing season; (2) identify what kinds of assistance users and other taxpayers needed; and (3) identify ways by which IRS could improve its assistance activities.

Recommendations

Matter for Congressional Consideration

Matter	Status	Comments
Congress should continue to provide IRS with funds to operate the telephone, walk-in, and correspondence assistance programs. In deciding on the level of funding for future appropriations, Congress should consider the information contained in this report on the: (1) accuracy, availability, and timeliness of service being provided at current funding levels; and (2) kinds of assistance needed as identified by users of the various IRS programs.	Closed – Implemented	When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

Recommendations for Executive Action

Agency Affected	Recommendation	Status
Internal Revenue Service	The Commissioner of Internal Revenue should develop better management information on the overall utility of the IRS taxpayer assistance program.	Closed – Implemented When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Internal Revenue Service	The Commissioner of Internal Revenue should: (1) decide whether and, if so, to what extent and when IRS should consolidate its current toll-free telephone assistance sites; (2) educate and encourage taxpayers who have tax law or account-related questions to use the telephone rather than walk-in assistance and better inform walk-in office assisters of the need for and utility of diverting taxpayers with such questions to telephone assisters; and (3) test the feasibility of expanding the use of library audio tapes by taxpayers and develop data in selected areas on the extent to which taxpayers are benefiting from and are satisfied with the audio tapes.	Closed – Implemented When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

Full Report

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Tax Policy and Administration

Budget cutsCustomer servicePerformance measuresProductivity in governmentTax administrationTax returnsTelephoneWritten communicationTaxpayersTax laws