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Continued Review of the Tax Systems Modernization of the Internal Revenue Service

Interim Report

Committee on Continued Review of the Tax Systems Modernization of the Internal Revenue Service

Computer Science and Telecommunications Board

Commission on Physical Sciences, Mathematics, and Applications

National Research Council

NATIONAL ACADEMY PRESS
Washington, D.C. 1994



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Continued Review of the Tax Systems Modernization of the Internal Revenue Service: Interim Report Continued Review of the Tax Systems Modernization of the Internal Revenue Service Interim Report Committee on Continued Review of the Tax Systems Modernization of the Internal Revenue Service Computer Science and Telecommunications Board Commission on Physical Sciences, Mathematics, and Applications National Research Council NATIONAL ACADEMY PRESS Washington, D.C. 1994

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Continued Review of the Tax Systems Modernization of the Internal Revenue Service: Interim Report NOTICE: The project that is the subject of this report was approved by the Governing Board of the National Research Council, whose members are drawn from the councils of the National Academy of Sciences, the National Academy of Engineering, and the Institute of Medicine. The members of the committee responsible for the report were chosen for their special competences and with regard for appropriate balance. This report has been reviewed by a group other than the authors according to procedures approved by a Report Review Committee consisting of members of the National Academy of Sciences, the National Academy of Engineering, and the Institute of Medicine. The National Academy of Sciences is a private, nonprofit, self-perpetuating society of distinguished scholars engaged in scientific and engineering research, dedicated to the furtherance of science and technology and to their use for the general welfare. Upon the authority of the charter granted to it by Congress in 1863, the Academy has a mandate that requires it to advise the federal government on scientific and technical matters. Dr. Bruce Alberts is president of the National Academy of Sciences. The National Academy of Engineering was established in 1964, under the charter of the National Academy of Sciences, as a parallel organization of outstanding engineers. It is autonomous in its administration and in the selection of its members, sharing with the National Academy of Sciences the responsibility for advising the federal government. The National Academy of Engineering also sponsors engineering programs aimed at meeting national needs, encourages education and research, and recognizes the superior achievements of engineers. Dr. Robert M.White is president of the National Academy of Engineering. The Institute of Medicine was established in 1970 by the National Academy of Sciences to secure the services of eminent members of appropriate professions in the examination of policy matters pertaining to the health of the public. The Institute acts under the responsibility given to the National Academy of Sciences by its congressional charter to be an adviser to the federal government and, upon its own initiative, to identify issues of medical care, research, and education. Dr. Kenneth I.Shine is president of the Institute of Medicine. The National Research Council was organized by the National Academy of Sciences in 1916 to associate the broad community of science and technology with the Academy’s purposes of furthering knowledge and advising the federal government. Functioning in accordance with general policies determined by the Academy, the Council has become the principal operating agency of both the National Academy of Sciences and the National Academy of Engineering in providing services to the government, the public, and the scientific and engineering communities. The Council is administered jointly by both Academies and the Institute of Medicine. Dr. Bruce Alberts and Dr. Robert M.White are chairman and vice chairman, respectively, of the National Research Council. Support for this project was provided by the Internal Revenue Service (Contract No. TIR-93-0070); that support does not constitute an endorsement by the Internal Revenue Service of the views expressed in the report. Additional copies of this report are available from: Computer Science and Telecommunications Board National Research Council 2101 Constitution Avenue, NW Washington, DC 20418 Copyright 1994 by the National Academy of Sciences. All rights reserved. Printed in the United States of America

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Continued Review of the Tax Systems Modernization of the Internal Revenue Service: Interim Report COMMITTEE ON CONTINUED REVIEW OF THE TAX SYSTEMS MODERNIZATION OF THE INTERNAL REVENUE SERVICE ROBERT CLAGETT, University of Rhode Island, Chair ROGER BATE, Carnegie Mellon University BARRY BOZEMAN, Georgia Institute of Technology CHARLES CARLSON, Sears Roebuck and Company (retired) LYNN ELLIS, University of New Haven (retired) PETER FREEMAN, Georgia Institute of Technology CINDA HALLMAN, E.I. du Pont de Nemours and Company JORDAN HAYES, Heuristicrats Research Inc. RUSSELL HOGG, Hogg International Associates Inc. AL IRVINE, Eclectic Solutions Corporation JEROME KURTZ, New York University GEORGE LIGLER, GTL Associates NOEL MATCHETT, Information Security Incorporated GEORGE TRUBOW, John Marshall Law School MARJORY S.BLUMENTHAL, Director FRANK PITTELLI, CSTB Consultant LOUISE A.ARNHEIM, Senior Staff Officer KIMBERLY J.STRIKER, Project Assistant

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Continued Review of the Tax Systems Modernization of the Internal Revenue Service: Interim Report COMPUTER SCIENCE AND TELECOMMUNICATIONS BOARD WILLIAM WULF, University of Virginia, Chair FRANCES ALLEN, IBM T.J. Watson Research Center JEFF DOZIER, University of California at Santa Barbara DAVID J.FARBER, University of Pennsylvania HENRY FUCHS, University of North Carolina CHARLES M.GESCHKE, Adobe Systems Inc. JAMES GRAY, San Franciso, California BARBARA GROSZ, Harvard University DEBORAH A.JOSEPH, University of Wisconsin RICHARD M.KARP, University of California at Berkeley BUTLER W.LAMPSON, Digital Equipment Corporation BARBARA H.LISKOV, Massachusetts Institute of Technology JOHN MAJOR, Motorola Inc. ROBERT L.MARTIN, AT&T Network Systems DAVID G.MESSERSCHMITT, University of California at Berkeley WILLIAM H.PRESS, Harvard University CHARLES L.SEITZ, Myricom Inc. EDWARD SHORTLIFFE, Stanford University School of Medicine CASMIR S.SKRZYPCZAK, NYNEX Corporation LESLIE L.VADASZ, Intel Corporation MARJORY S.BLUMENTHAL, Director LOUISE A.ARNHEIM, Senior Staff Officer HERBERT S.LIN, Senior Staff Officer JAMES E.MALLORY, Staff Officer RENEE A.HAWKINS, Staff Associate GLORIA P.BEMAH, Administrative Assistant KIMBERLY J.STRIKER, Project Assistant LESLIE M.WADE, Project Assistant

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Continued Review of the Tax Systems Modernization of the Internal Revenue Service: Interim Report COMMISSION ON PHYSICAL SCIENCES, MATHEMATICS, AND APPLICATIONS RICHARD N.ZARE, Stanford University, Chair RICHARD S.NICHOLSON, American Association for the Advancement of Science, Vice Chair STEPHEN L.ADLER, Institute for Advanced Study SYLVIA T.CEYER, Massachusetts Institute of Technology SUSAN L.GRAHAM, University of California at Berkeley ROBERT J.HERMANN, United Technologies Corporation RHONDA J.HUGHES, Bryn Mawr College SHIRLEY A.JACKSON, Rutgers University KENNETH I.KELLERMANN, National Radio Astronomy Observatory HANS MARK, University of Texas at Austin THOMAS A.PRINCE, California Institute of Technology JEROME SACKS, National Institute of Statistical Sciences L.E.SCRIVEN, University of Minnesota A.RICHARD SEEBASS III, University of Colorado LEON T.SILVER, California Institute of Technology CHARLES P.SLICHTER, University of Illinois at Urbana-Champaign ALVIN W.TRIVELPIECE, Oak Ridge National Laboratory SHMUEL WINOGRAD, IBM T.J. Watson Research Center CHARLES A.ZRAKET, MITRE Corporation NORMAN METZGER, Executive Director

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Continued Review of the Tax Systems Modernization of the Internal Revenue Service: Interim Report This page in the original is blank.

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Continued Review of the Tax Systems Modernization of the Internal Revenue Service: Interim Report CONTENTS     Summary and Overview   1     Background   3     Oversight and Budgets   5     Software Development   6     Privacy   10     Security   14     Planning and Management   16     Human Resources   21     Telecommunications   24

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Continued Review of the Tax Systems Modernization of the Internal Revenue Service: Interim Report This page in the original is blank.