According to the Internal Revenue Manual, “ . Except for a few relatively minor glitches, which were not unexpected given the enormity of IRS’ processing task, the processing systems worked well. On the other hand, although taxpayers were better able to reach IRS over the telephone compared to 1999, IRS’ performance was still well below the level achieved in 1998. In some respects, such as with the volunteer assistance programs and the assistance provided by IRS’ walk-in sites and area distribution centers, the opportunities centered around performance measures. In those areas, unlike the situation with respect to IRS’ telephone service, it was not easy to assess IRS’ performance because either IRS did not have good measures or there were problems with the data behind the measures. Other improvement opportunities we identified centered around management oversight—the kind of oversight that would enhance the level of service provided by better ensuring that (1) training materials and computer equipment were delivered to the volunteer assistance sites on time and in working condition and (2) data being entered on the Web site by various offices within IRS are current and consistent.
Why GAO Did This Study

GAO reviewed the Internal Revenue Service's (IRS) performance during the 2000 tax filing season.

What GAO Found

Except for a few relatively minor glitches, which were not unexpected given the enormity of the IRS processing task, the processing systems worked well. On the other hand, although taxpayers had an easier time reaching IRS by telephone compared to 1999, IRS' performance was still well below the level achieved in 1998. GAO identified several opportunities for improvement. In some areas, such as with the volunteer assistance programs and the assistance provided by IRS' walk-in sites and area distribution centers, the opportunities centered around performance measures. In those areas, it was not easy to assess the agency's performance because either IRS lacked good measures or there were problems with the data behind the measures. Other improvement opportunities centered around management oversight-the kind of oversight that would enhance the level of service provided by better ensuring that (1) training materials and computer equipment were delivered to the volunteer assistance sites on time and in working condition and (2) data being entered on the website by various IRS offices are current and consistent.