About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline

GAO-24-107356 1 (2024-06-25)

handle is hein.gao/gaoqkj0001 and id is 1 raw text is: U.S. GOVERNMENT ACCOUNTABILITY OFFICE
441 G St. N.W.                                                      Comptroller General
Washington, DC 20548                                                of the United States
June 25, 2024
The Honorable Danny Werfel
Commissioner
Internal Revenue Service
1111 Constitution Ave., N.W.
Washington, DC 20224
Priority Open Recommendations: Internal Revenue Service
Dear Mr. Werfel:
The purpose of this letter is to provide an update on the overall status of the Internal Revenue
Service's (IRS) implementation of GAO's recommendations and to call your continued personal
attention to areas where open or partially implemented recommendations should be given high
priority.1 In November 2023, we reported that, on a government-wide basis, 75 percent of our
recommendations made 4 years ago were implemented.2 IRS's recommendation
implementation rate was 83 percent. As of June 2024, IRS had 284 recommendations that were
either open or partially implemented. Fully implementing these recommendations could
significantly improve IRS's operations and lead to potential financial benefits.
In August 2022, Congress passed and the President signed the Inflation Reduction Act (IRA),
which included tens of billions of dollars to bolster taxpayer services and enforcement of the tax
code, among other purposes.3 IRS delivered its Inflation Reduction Act Strategic Operating Plan
in April 2023 and released an annual update to the plan in May 2024. In refining and carrying
out its plan, IRS should work toward implementing our open recommendations, particularly
those we highlight in this letter as being of the highest priority.
1Priority recommendations are those that GAO believes warrant priority attention from heads of key departments or
agencies because they may significantly improve government operations, for example, by realizing large dollar
savings; eliminating mismanagement, fraud, and abuse; or making progress toward addressing a high-risk or
duplication issue.
2GAO, Performance and Accountability Report: Fiscal Year 2023, GAO-24-900483 (Washington, D.C.: Nov. 15,
2023).
3Pub. L. No. 117-169, tit. 1, subtit. A, pt. 3, § 10301, 136 Stat. 1818, 1831-1833 (2022). In June 2023, the Fiscal
Responsibility Act of 2023 rescinded about $1.4 billion of amounts appropriated for IRS by IRA. See Pub. L. No.
118-5, div, B, tit. II, § 251, 137 Stat. 10, 30-31 (2023). In March 2024, the Further Consolidated Appropriations Act of
2024 rescinded another $20.2 billion of amounts appropriated for IRS by IRA. See Pub. L. No. 118-47, div, B, tit. VI,
§ 640, div, D, tit. V, § 530, H. R. 2882, at 113, 249 (2024).

GAO-24-107356 IRS Priority Recommendations

Page 1

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Contact us for annual subscription options:

Already a HeinOnline Subscriber?

profiles profiles most