Internal Revenue Service: Impact of the IRS Restructuring and Reform Act on Year 2000 Efforts

Pursuant to a congressional request, GAO reviewed the impact of the Senate version of H.R. 2676, the Internal Revenue Service (IRS) Restructuring and Reform Act of 1998, on IRS' year 2000 efforts, focusing on whether: (1) the effective dates in the Senate bill could affect IRS' ability to achieve year 2000 compliance as planned; (2) IRS' year 2000 testing schedule could affect the timeframes for developing and implementing tax law changes, such as those in the Senate bill; and (3) specific provisions would present difficult implementation issues, not only in terms of information systems changes but also with regard to changes to IRS' business processes.