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GAO-13-599R 1 (2013-05-03)

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        A  n aly integrity  Reliability

United States Government Accountability Office
Washington, DC 20548


          May 3, 2013

          The Honorable Frank Lautenberg
          Chairman
          The Honorable Mike Johanns
          Ranking Member
          Subcommittee on Financial Services and General Government
          Committee on Appropriations
          United States Senate

          The Honorable Charles W. Boustany, Jr.
          Chairman
          The Honorable John Lewis
          Ranking Member
          Subcommittee on Oversight
          Committee on Ways and Means
          House of Representatives

          Internal Revenue Service: Preliminary Observations on the Fiscal Year 2014 Budget
          Request

          This letter transmits briefing slides based on our work to date in response to your
          requests for a preliminary review of the fiscal year 2014 budget request for the
          Internal Revenue Service (IRS). See appendix I and appendix II for the briefing
          slides that include the information used to brief your staff in April 2013, and were
          subsequently updated.

          Our briefing objectives were to (1) describe the fiscal year 2013 budget for IRS and
          potential reductions resulting from sequestration; (2) describe IRS's budget data and
          trends from fiscal years 2010 through 2014 and the fiscal year 2014 new program
          initiatives, return on investment (ROI) information, and major information technology
          (IT) investments; (3) list any analyses we have done related to legislative proposals
          highlighted in the congressional budget justification; and (4) identify our open
          matters for Congress and recommendations to IRS with a potential financial benefit.

          To conduct this work, we summarized the President's budgets and IRS
          congressional budget justifications from fiscal years 2010 through 2014, reviewed
          Office of Management and Budget guidance on sequestration, reviewed revenue
          estimates from the Department of Treasury's Green Book, and interviewed IRS
          officials in the offices of the Chief Financial Officer and Corporate Budget. We


GAO-13-599R IRS's 2014 Budget Request

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