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GGD-78-74 1 (1978-07-05)

handle is hein.gao/gaobaaxoy0001 and id is 1 raw text is: DOCUMENT RESUME 06511 - [B18869101 Further Simplification cf Income Tax Fcrss and Instructions Is Needed and Possible. GGD-78-74; B-137162. July 5, 1978. Eeleased July 25, 1978. 58 pp. + 4 appendices (60 pp.). Report to Sen. Russell B. Long, Chairman, Joint Ccouittee on Taxation. Rep. Al Ullman, Vice Chairoar; by Robert F. Keller, Actinq Comptrcller General. Issue Area: Tax Administration: Simplifying and Ccanunicating Tax Law Requirements to Taxpayers (2704) Contact: General Government Div. Budqet kunction: General Government: Ctber General Govertment (806), Orqanization Concerned: Internal Revenue Service; Cepartuent of the Trea.tury. Conqressional Relevance: Joint Committee on Taxation. Rep. Al Ullman; Sen. Russell B. Long. Autlhrity: Tax Reform Act of 1976. Adler v. Commissicner, 330 F.2d 91, 93 (9th Cir. 1964). Accord, Carpenter v. United States, 495 k.2d 115, 164 (5th Cir. 1974). Aldridge v. Commissioner, 51 T.C. 475, 482 (19c8). Dixon v. United States, 381 U.S. 68, 73 (1965), Green v. Ccmmissioner, 59 T.C. 456, 458 (1972). Although the ultimate way to ease the taxpayers$ task in fillinq out their returns is to simality the tax laws, much can be done to make the tax focms and instructions acre readable and easier to understand. The 1040 fcrm and related instructions aie written at a reading level beyond that of many taxpayers, and the cluttered design of the forms and instructics [.resents a stumbliaq block for taxpayers. Findings/Conclusions: it GAO's requests, reddinq, writinq, and design experts illustrated how the Form 1040 tax package can be made more understardatle. The experts reduced selected sections of the 1040 instructions to the eighth or ninth grade reading levels deemed most practical by solving two problems--the use of long and urcomucc wcrds and the use of long and complicated sentences. Design experts identified and solved the following 1 roblems: lines of intormation too close together, insufficient maryirs and spacing, not addressing Form 1040 cn a line-by-line basis, ch;onalogy of instructions, and d- ferences in specific and qenerai information. It would require an estimated cne-time investment of about $900,000 and recurring arinual costs of about $3.3 million to bring about the type cf improvements the experts thought necessary. Spread over 85 sillicn Fackages, the increase for the first year would come to only abcut 5 cents for each tax package. Recommendations: The Commissicner of Internal Revenue should: establish d special task fcrce tc undertake a comprehensive effort to improve tax torus and instructicrs; within a short time, develop a comprehensive Flan and detail the specific improvement goals expected to te achieved, specify

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