and designing an overall, low-risk architecture for modernization. It is important that these longer-range concerns not be ignored in a desire to accomplish immediate goals. More time spent learning the process of modernization will increase the likelihood of a successful TSM program and long-term IRS modernization. Even with such a long-term view, the IRS must also be able to state when it has achieved a specific goal. At that point, funding should be decreased to a level appropriate for maintenance of the systems developed to support that goal.

The committee believes that constant high-level attention will be required to keep modernization moving forward and to avoid mistakes or false starts. The committee believes that the Commissioner should have continuing, outside, expert advice on the problems and progress of TSM. Therefore, it strongly recommends that an independent group be formed to report directly to the Commissioner on a regular basis. Furthermore, the IRS must engage in a more constructive partnership with its oversight organizations and work with them to make progress.10

Modernization of the IRS must be accomplished: major change is essential and it must be viewed as the highest-priority undertaking of the IRS. The job must be done, and it must be done right for the IRS to serve the country well.


One example may be the relatively new Modernization Management Partnership whose executive steering group is made up of members drawn from the IRS and Department of the Treasury and whose function, in part, is to facilitate the oversight efforts of the Office of Management and Budget, General Services Administration, and General Accounting Office. SOURCE: “Treasury/IRS Modernization Management Partnership,” an internal use memorandum dated April 10, 1995, to the Deputy Secretary of the Treasury from the Assistant Secretary (Management) of Treasury and Chief Financial Officer.

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