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GGD-78-43 1 (1978-03-01)

handle is hein.gao/gaobaawqj0001 and id is 1 raw text is: DOCUMENT RESUME 05049 - (B0685604 I An Analysis of IR.5v Propoced Tax Administration System: Lessons for the Future. G(-,D-78-43; B-137762. narch 1, 1978. 49 pp. + 3 appendices (15 pp.). Rcport to tke Congress; by Elmer B. Staats, Comptroller General. Issue Area: Automatic Data Processing: Social Inpacts of computer-Based Systems (109) ; Tax Admikistration (2700). Contact: General Government Div. Budget Function: General Government: Other General Government (806). orqanization Concerned: Department of the Treasury; Internal Revenue Service. congressional Relevance: Congress; House Committee on gays and Beans; Senate Committee on Finance. Authority: Privacy Act of 1974 (5 U.S.C. 552a). Tax Reform Act of 1976 (26 U.S.C 6103). The Tax Adainistration System (TAS) was proposed to meet the Internal Revenue Service's (IRS~s) information needs through extensive use of interactive online processing and decentralization of the tax account master files. Because of uncertainties relating to costs and benefits of the system and concerns about privacy, plans for TAS were discontinued and, instead, funds are being sought to upgrade the current system. Observations developed during a revied of !AS may be useful -n evaluating requests for future computer systems. Findings/C.'nclusions; In seeking approval for TAS, IRS noted that its current computer systems would be overtaken by increasing vorkload, obsolescence, and decreased mnufarturer spare parts and maintenance support by the mid-198Cs. IRS' cuarrent equipment, with planned enhancements, had substantial vorkload growth capacity, and there did not seem to te a basis for concerns that manufacturers would withdriw support. IRS' 1975 cost-benefit analysis, used as support for its fiscal year 1977 budget request, overstated expected benefits by about $697 million, and an additional S458 million lacked sufficient documentation for verification. In a revised analysiz prepared in May 1977, 50% of expected benefits were again overstated or und-umented. it was difficult to evaluate the adequacl cf the system's privacy provisions, but instances were observed in the areas of linkc qe, consolidation, and derivation of data which may require tiqhteninq of laws protecting the confidentiality of tax returns. A long-range equipment replacement plar is needed for .RS' computer system which will require a critical, well-documented analysis of problems arl alternatives. Recommendations: Congress could amend section 6103 ol ta- Internal Revenue Code to expressly prohibit IRS from linking or consclidating tax returns or return information for non-tax administration purposes. (HTW)

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