Tax Systems Modernization: IRS' Use of Consultants to Do the TMAC Price/Technical Tradeoff Analysis

GAO reviewed: (1) the Internal Revenue Service's (IRS) use of consultants to conduct a second price/technical tradeoff analysis for the Treasury Multi-user Acquisition Contract (TMAC) procurement; (2) the extent to which IRS identified and evaluated sources of expertise available within the government to do the analysis; (3) whether the analysis was conducted properly; and (4) the level of oversight and assistance that the General Services Administration (GSA) provided to IRS on major Tax Systems Modernization (TSM) procurements after issuing a delegation of procurement authority (DPA).