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As of April 7, 2020, there are 4984 open recommendations, of which 369 are priority recommendations. Recommendations remain open until they are designated as Closed-implemented or Closed-not implemented.
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Recommendation: To better ensure that IRS's limited enforcement resources are allocated in a manner that maximizes the revenue yield of the income tax, subject to other important objectives of tax administration, such as minimizing compliance costs and ensuring equitable treatment across different groups of taxpayers, the Commissioner of Internal Revenue should review disparities in the ratios of direct revenue yield to costs across different enforcement programs and across different groups of cases within programs and determine whether this evidence provides a basis for adjusting IRS's allocation of enforcement resources each year. As part of this review, IRS should develop estimates of the marginal direct revenue and marginal direct cost within each enforcement program and each taxpayer group.
Agency: Department of the Treasury: Internal Revenue Service Status: Open Priority recommendation
Comments: IRS agreed in principle to using ratios of direct revenue yield-to-cost to adjust its enforcement resource allocation, as GAO recommended in December 2012, but as of December 2019 had not fully developed a method for using these measures to allocate resources. However, it began to use marginal revenue estimates for allocating correspondence exam workload across subdivisions in its Small Business and Self-Employed Division. As of December 2019, this model uses an estimate of marginal revenue but not marginal cost; however IRS is incorporating marginal costs and plans to adopt both marginal revenue and cost for the spring planning cycle of 2020. Until IRS develops marginal ratios for measuring ROI and uses them to help inform resource allocation decisions, it may miss an opportunity to collect significant amounts of additional revenue.