1、 https:/crsreports.congress.gov April 10, 2019IRS Reform and the Taxpayer First Act of 2019The Internal Revenue Service (IRS) has two main statutory responsibilities: to collect most of the revenue needed to fund the federal government and to enforce federal tax laws and regulations. In FY2017, the
2、agency processed 245.4 million tax returns and other documents, collected $3.4 trillion in gross revenue, and had a budget of $11.2 billion. While the collection and enforcement of federal taxes has changed over the years (increasing e-filing, for example), the IRS structure has largely been static
3、over the past 20 yearssince the IRS Restructuring and Reform Act of 1998 (P.L. 105-206; RRA98). Since then, the IRS has struggled with customer service, a large and growing amount of uncollected taxes, and information security, as documented by the Taxpayer Advocate and the Government Accountability
4、 Office (GAO). The Taxpayer First Act of 2019 (H.R. 1957 and S. 928; TFA19) would implement various IRS reforms, including establishing an Independent Office of Appeals, making changes aimed at improving taxpayer service, reforming rules related to enforcement, modernizing agency structure and techn