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Open Recommendations

Tax Regulations: Opportunities Exist to Improve Economic Analysis and Taxpayer Engagement
GAO-26-108115
Jul 21, 2026
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6 Open Recommendations
Agency Affected Recommendation Status
Department of the Treasury The Secretary of the Treasury should direct agency officials in coordination with relevant IRS officials to include in regulatory economic analyses specific cost and benefit estimates to inform regulatory alternatives the agency is considering. (Recommendation 1)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of the Treasury The Secretary of the Treasury should direct agency officials in coordination with relevant IRS officials to include in regulatory economic analyses estimated changes in federal revenues to inform regulatory alternatives the agency is considering. (Recommendation 2)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.
Department of the Treasury The Secretary of the Treasury should direct agency officials in coordination with relevant IRS officials to summarize improved cost, benefit, and revenue estimates for regulatory decisions, when such estimates are made. (Recommendation 3)
Open
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 direct agency officials in coordination with relevant Treasury officials to establish policies and procedures for the efficient identification, documentation, and disposition of mass public comments, including comments written with the assistance of AI, on proposed tax regulations, consistent with legal requirements. (Recommendation 4)
Open
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 direct agency officials in coordination with relevant Treasury officials to establish policies and procedures for public regulatory hearings that enhance virtual participation options. (Recommendation 5)
Open
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 direct agency officials, in coordination with relevant Treasury officials, to establish policies and procedures for public regulatory hearings that ensure documentation of important public comments made at hearings not otherwise documented through other means. (Recommendation 6)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

2025 Tax Filing: Management of Agency Reforms and Workforce Planning Needed to Address Severe Risks to Future IRS Operations
GAO-26-108116
Mar 16, 2026
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3 Open Recommendations
1 Priority
Agency Affected Recommendation Status
Internal Revenue Service
Priority Rec.
The Commissioner of Internal Revenue should develop and implement a plan for addressing the agency's correspondence inventory backlog. (Recommendation 1)
Open
IRS neither agreed nor disagreed with this recommendation. We will update the status of this recommendation when IRS provides its 180-day letter (expected in fall 2026).
Internal Revenue Service The Commissioner of Internal Revenue should establish an implementation team to manage the agency's reform efforts and provide and receive timely, quality information that meets the needs of leadership and staff. (Recommendation 2)
Open
IRS neither agreed nor disagreed with this recommendation. We will update the status of this recommendation when IRS provides its 180-day letter (expected in fall 2026).
Internal Revenue Service As IRS develops a strategic workforce plan to align with Treasury's strategic plan for fiscal years 2026 through 2030, the Commissioner of Internal Revenue should build off IRS's workforce plan for fiscal years 2024 through 2026 that was finalized in June 2024 and incorporate plans to address the loss of thousands of filing season staff. IRS's new plan should include for filing season operations (1) long-term strategies to achieve programmatic goals, (2) mechanisms to track progress toward achieving those goals, and (3) capacity-building efforts for essential positions. (Recommendation 3)
Open
IRS neither agreed nor disagreed with this recommendation. We will update the status of this recommendation when IRS provides its 180-day letter (expected in fall 2026).

Disaster Assistance: SBA Should Take Steps to Make Data Sharing with IRS More Efficient
GAO-26-107682
Mar 03, 2026
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1 Open Recommendations
Agency Affected Recommendation Status
Small Business Administration The Administrator of SBA should take steps to improve the efficiency of data sharing with IRS for the Disaster Loan Program. These steps could include seeking statutory authority for direct access to tax data under section 6103(l) of the Internal Revenue Code or implementing new technologies to reduce manual processing. (Recommendation 1)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

Puerto Rico: IRS Should Improve Oversight of Taxpayers Claiming Exemption from Federal Taxes
GAO-26-107225
Dec 12, 2025
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3 Open Recommendations
Agency Affected Recommendation Status
Internal Revenue Service The Commissioner of Internal Revenue should establish procedures to regularly obtain from Hacienda current data on all recipients of the Puerto Rico resident investor incentive. These procedures could incorporate GAO's leading collaboration practices. (Recommendation 1)
Open
We will update the status of this recommendation when IRS provides its 180-day letter which is expected in June 2026.
Internal Revenue Service The Commissioner of Internal Revenue should establish written procedures to review cases of potential noncompliance among recipients of the resident investor incentive that Puerto Rico government agencies identify and send to IRS. (Recommendation 2)
Open
We will update the status of this recommendation when IRS provides its 180-day letter which is expected in June 2026.
Internal Revenue Service The Commissioner of Internal Revenue should take action to promote voluntary compliance, such as sending educational letters explaining key compliance requirements to taxpayers who are benefiting from Puerto Rico's resident investor incentive. (Recommendation 3)
Open
Implementing this recommendation would strengthen compliance and potentially generate millions of dollars in additional federal tax revenue. We will update the status of this recommendation when IRS provides its 180-day letter which is expected in June 2026.
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