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Open Recommendations (200 total)

IRS Direct File: Actions Needed during Pilot to Improve Information on Costs and Benefits

GAO-24-107236
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3 Open Recommendations
Agency Affected Recommendation Status
Internal Revenue Service The Commissioner of Internal Revenue should use the cost and benefit data collected during the pilot along with other relevant considerations to inform future decisions about the Direct File system. (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 ensure that relevant officials apply best practices to estimate and document the full costs of developing and operating a Direct File system. (Recommendation 1)
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 ensure that relevant officials estimate and document the potential benefits of a Direct File system. (Recommendation 2)
Open
When we confirm what actions the agency has taken in response to this recommendation, we will provide updated information.

Information Technology: IRS Needs to Complete Planning and Improve Reporting for Its Modernization Programs

GAO-24-106566
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3 Open Recommendations
Agency Affected Recommendation Status
Internal Revenue Service The Commissioner of the IRS should complete the enterprise roadmap and ensure it addresses the strategic operating plan's technology objective. (Recommendation 1)
Open
In its March 2024 letter responding to our draft report, IRS noted plans to address this recommendation to complete its enterprise roadmap and stated that the work to complete the roadmap was well underway. However, the agency did not provide a time frame for when it plans to complete the roadmap. GAO will continue to monitor IRS actions to implement this recommendation.
Internal Revenue Service The Commissioner of the IRS should complete plans for its modernization programs that include (1) milestones to complete the modernization, (2) a description of the work necessary to complete the modernization, and (3) details regarding the disposition of the legacy system, if applicable. (Recommendation 2)
Open
IRS agreed with this recommendation. In its March 2024 letter responding to our draft report, IRS stated that, for each program, it will document the milestones to complete the modernization, describe the work necessary to develop the new system or to modernize the legacy system, and detail the disposition of the legacy system, if applicable. GAO will continue to monitor IRS actions to implement this recommendation.
Internal Revenue Service The Commissioner of the IRS should include information including a history of programs' cost and schedule goals and showing how the quarterly cost and schedule performance aligns with fiscal year and overall goals for the programs in its quarterly reports to Congress. (Recommendation 3)
Open
IRS agreed with this recommendation. In its March 2024 letter responding to our draft report, IRS stated that the performance history of cost and schedule goals is readily available upon request. However, in our report, we do not state that IRS does not have this information. Rather, GAO is recommending that IRS proactively include this information in its quarterly reports to Congress. This would provide additional background and clarity on IRS's efforts to modernize the agency's information technology.

IRS Reform: Following Leading Practices and Improving Cost Estimation Policies Could Benefit Agency Efforts

GAO-24-106091
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2 Open Recommendations
Agency Affected Recommendation Status
Internal Revenue Service As IRS implements its agency reform efforts, the Commissioner of Internal Revenue should ensure that IRS can demonstrate that it is following relevant leading agency reform practices. (Recommendation 1)
Open
IRS agreed with this recommendation. In its comments on our February 2024 report, IRS stated that it is in the process of implementing leading agency reform practices but did not provide supporting evidence. In May 2024, IRS released an update to its April 2023 Inflation Reduction Act Strategic Operating Plan. GAO will continue to monitor IRS's implementation of these plans. Following leading practices will help ensure IRS is successful in making the transformational tax administration reforms described in its Strategic Operating Plan.
Internal Revenue Service The Commissioner of Internal Revenue should include IRS's IT cost estimation procedures in the IRM and issue interim guidance while the IRM section is being developed. (Recommendation 5)
Open
In January 2024, IRS officials said the agency is in the process of publishing existing cost estimation guidance for IT initiatives in the IRM. We will continue to monitor the agency's progress on implementing this recommendation.

IRS Reform: Following Leading Practices and Improving Cost Estimation Policies Could Benefit Agency Efforts

GAO-24-106091
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2 Open Recommendations
Agency Affected Recommendation Status
Internal Revenue Service The Commissioner of Internal Revenue should incorporate all 12 steps and associated best practices found in our Cost Guide into IRS's IT cost estimation procedures. (Recommendation 4)
Open
In January 2024, IRS officials said the agency will assess which GAO steps and best practices will be included in the IRS IT cost estimation procedures and incorporate the steps that are applicable to IRS IT operational requirements. We will continue to monitor the agency's progress on implementing this recommendation.
Internal Revenue Service The Commissioner of Internal Revenue should establish a cost estimating policy for estimating costs of non-IT initiatives that addresses the 12 steps and associated best practices found in our Cost Guide. (Recommendation 2)
Open
In January 2024, IRS officials said they agree with formalizing IRS's existing guidance, but will document a policy that allows IRS to tailor whether all steps are needed, depending on the situation or type of estimate. We will continue to monitor the agency's progress on implementing this recommendation.
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