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As of December 31, 1969, there are open recommendations, of which 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 2018 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 June 2019, this model uses an estimate of marginal revenue but not marginal cost. IRS is meeting in July 2019 with the model team to begin incorporating marginal costs and plans on having the finalized model in use for resource allocation in the spring of 2020. To fully implement this recommendation, IRS should use information on marginal revenue and marginal cost when deciding how to allocate resources. By making this change, IRS may be able to collect significant amounts of additional revenue.