Appendix K

Bibliography

 

General Accounting Office Reports

Earned Income Credit: Noncompliance and Potential Eligibility Revisions. T-GGD-95-179.

Earned Income Credit: IRS' 1995 Controls Stopped Some Noncompliance, But Not Without Problems. GGD-96-172.

Earned Income Credit: Profile of Tax Year 1994 Credit Recipients. GGD-96-122BR.

Executive Guide: Improving Mission Performance Through Strategic Information Management and Technology. AIMD-94-115.

Financial Audit: Actions Needed to Improve IRS Financial Management. T-AIMD-96-96.

Financial Audit: Examination of IRSí Fiscal Year 1994 Financial Statements. AIMD-95-141.

Financial Audit: Examination of IRSí Fiscal Year 1995 Financial Statements. AIMD-96-101.

Government Contractors: Measuring Costs of Service Contractors Versus Federal Employees. March 1994.

Improving Mission Performance Through Strategic Information Management and Technology and Evaluating Information Technology Investments, A Practical Guide, Version 1.0. AIMD-94-115.

Internal Revenue Service: Business Operations Need Continued Improvement. AIMD/GGD-96-152.

Internal Revenue Service: Changes Needed in the Role of Regional Offices. AIMD-94-160.

Internal Revenue Service: Results of Nonfiler Strategy and Opportunities to Improve Future Efforts. GGD-96-72.

IRS' 1996 Tax Filing Season: Performance Goals Generally Met: Efforts to Modernize Had Mixed Results. GGD-97-25.

IRS Financial Audits: Status of Efforts to Resolve Financial Management Weaknesses. T-AIMD-96-170.

IRS High-Risk Issues: Modernization of Processes and Systems Necessary to Resolve Problems. T-GGD-97-52.

IRS Operations: Critical Need to Continue Improving Core Business Practices. T-AIMD/GGD-96-188.

IRS Operations: Significant Challenges in Financial Management and Systems Modernization. T-AIMD-96-56.

Managing IRS: Action Needed to Assure Quality Service In the Future. GGD-89-1.

Managing IRS: IRS Needs to Continue Improving Operations and Service. T-GGD/AIMD-96-170.

Regulatory Burden: Measurement Challenges and Concerns Raised By Selected Companies. GGD-9-2.

Retention Allowances: Usage and Compliance Vary Among Federal Agencies. GGD-96-32.

Social Security: Leadership Structure for an Independent Social Security Administration. HRD-89-154.Status of Tax Systems Modernization, Tax Delinquencies, and the Potential for Return-Free Filing. T-GGD/AIMD-96-88.

Strategic Information Management (SIM) Self-Assessment Tool-kit (Exposure Draft), Version 1. (October 28, 1994).

Summary of Selected GAO Reports (1991 - 1996).

Tax Administration: Accessibility, Timeliness, and Accuracy of IRSí Telephone Assistance. GGD-89-30.

Tax Administration: Alternative Filing Systems. GGD-97-6.

Tax Administration: Alternative Strategies to Obtain Compliance Data. GGD-96-89.

Tax Administration: Audit Trends and Results for Individual Taxpayers. GGD-96-91.

Tax Administration: Audit Trends and Taxes Assessed on Large Corporations. GGD-96-6.

Tax Administration: Better Measures Needed to Assess Progress of IRSí One-Stop Service. GGD-94-131.

Tax Administration: Compliance 2000 - A Worthy Idea that Needs Effective Implementation. Testimony. T -GGD-92-48.

Tax Administration: Continuing Problems Affect Otherwise Successful 1994 Filing. GGD-95-5.

Tax Administration: Electronic Filing Falling Short of Expectations. GGD-96-12.

Tax Administration: Employment Taxes and Small Business. T-GGD-97-21.

Tax Administration: FedState Efforts Offer Opportunities But Program Needs Improvement. GGD-97-16.

Tax Administration: How Precise are IRS Estimates of Taxpayers Calling for Assistance? GGD-89-31.

Tax Administration: Income Tax Treatment of Married and Single Individuals. GGD-96-175.

Tax Administration: Information on IRS' Taxpayer Compliance Measurement Program. GGD-96-21.

Tax Administration: IRS Can Improve Information Reporting For Original Issue Discount Bonds. GGD-96-70.

Tax Administration: IRS Faces Challenges in Reorganizing For Customer Service. GGD-96-3.

Tax Administration: IRS' Fiscal Year 1996 and 1997 Budget Issues and the 1996 Filing Season. T-GGD-96-99.

Tax Administration: IRS' Fiscal Year 1996 and 1997 Budget Issues and the 1996 Filing Tax Administration: IRS Tax Debt Collection Practices. T-GGD-96-112.

Tax Administration: IRS Is Improving Its Controls For Ensuring That Taxpayers Are Treated Properly. GGD-96-176.

Tax Administration: IRS Tax Debt Collection Practices. T-GGD-96-112.

Tax Administration: IRSí Fiscal Year 1996 and 1997 Budget Issues and the 1996 Filing Season. Testimony Before the Subcommittee on Oversight, Committee on Ways and Means, and House of Representatives. T-GGD-96-99.

Tax Administration: Issues in Classifying Workers as Employees or Independent Contractors. T-GGD-96-130.

Tax Administration: Lessons Learned From IRS' Initial Experience in Redeploying Employees. GGD-97-24.

Tax Administration: Making IRSí Telephone Systems Easier to Use Should Help Taxpayers. GGD-96-74.

Tax Administration: Monitoring the Accuracy and Administration of IRSí 1989 Test Call Survey. GGD-90-36.

Tax Administration: Tax Compliance of Nonwage Earners. GGD-96-165.

Tax Policy and Administration: 1995 Annual Report on GAO's Tax-Related Work. GGD-96-61.

Tax Policy and Administration: Review of Studies of the Effectiveness of the Research Tax Credit. GGD-96-43.

Tax Research: IRS Has Made Progress but Major Challenges Remain. GGD-96-109.

Tax System Burden: Tax Compliance Burden Faced By Business Taxpayers. Statement of Lynda D. Willis, Associate Director of Tax Policy and Administration Issues, General Accounting Office Before the Subcommittee on oversight, Committee on Ways and Means, House of Representatives. (December 9, 1994).

Tax System: Issues in Tax Compliance Burden. Statement of Natwar M. Gandhi, Associate Director of Tax Policy and Administration Issues, General Accounting Office Before the Subcommittee on National Economics Growth, Natural Resources and Regulatory Affairs, Committee on Government Reform and Oversight, House of Representatives. (April 3, 1996).

Tax System: Issues in Tax Compliance Burden. T-GGD-96-100.

Tax Systems Modernization: Actions Underway But IRS Has Not Yet Corrected Management and Technical Weaknesses. AIMD-96-106.

Tax Systems Modernization: Actions Underway But Management and Technical Weaknesses Not Yet Corrected. T-AIMD-96-165.

Tax Systems Modernization: Cyberfile Project Was Poorly Planned and Managed. AIMD-96-140.

Tax Systems Modernization: Imaging System's Performance Improving But Still Falls Short of Expectations. GGD-97-29.

Tax Systems Modernization: IRS Needs to Resolve Certain Issues With Its Integrated Case Processing System. GGD/AIMD-97-31.

Tax Systems Modernization: Management and Technical Weaknesses Must be Corrected if Modernization is to Succeed. AIMD-95-156.

Tax Systems Modernization: Progress in Achieving IRS' Business Vision. T-GGD-96-123.

Taxpayer Compliance: Analyzing the Nature of the Income Tax Gap. T-GGD-97-35.

Telephone Assistance: Adopting Practices Used by Others Would Help IRS Serve More Taxpayers. GGD-95-86. The 1995 Tax Filing Season: IRS Performance Indicators Provide Incomplete Information About Some Problems. GGD-96-48.

The Public Service: Issues Confronting the Federal Civilian Workforce. GGD-94-157.

Transforming the Civil Service: Building the Workforce of the Future. GGD-96-35.

Year 2000 Computing Crisis: An Assessment Guide. AIMD-10.1.14.

 

Briefing Material

 

A Date with Disaster on Jan. 1, 2000? (October 25, 1996). The Washington Post.

Accountability Structure and Reporting Relationship Between IRS and the Department of Treasury.

(October 30, 1996). Submitted to Commission Staff.

American Institute of Certified Public Accountants and National Association of State Boards of Accountancy. (1996). Digest of State Accountancy Laws and State Board Regulations: Updated Edition. New York.

American Institute of Certified Public Accountants Survey of Practitioner Attitudes Toward the Internal Revenue Service.

American Institute of Certified Public Accountants: Federal Taxation Division. (January 1983). Underreporting Taxable Income: The Problem and Possible Solutions.

American Institute of Certified Public Accountants. Blue Print For Tax Simplification: April 1992.
Washington, DC.

Annual Report - Most Services Problem Encountered by Taxpayers. Memo From Taxpayer Ombudsman.

Arthur D. Little, Inc. Opinion Research Corporation. (June 1988). Development of Methodology for Estimating the Taxpayer Paperwork Burden & Appendices.

Banking in Cyberspace: An Investment In Itself. (February 1997). Spectrum.

Birch, Coleen. Contract Auditing: The Florida Experience. Florida Department of Revenue.

Burnham, David & Long, Susan B. (March 5, 1991). The Numbers Game: Changes In Tax Compliance During the Last 25 Years? Tax Notes.

Burnham, David & Long, Susan B. (August 6, 1990). Solving the Nationís Budget With A Bigger, Tougher IRS: What Are the Realities? Tax Notes.

Chief Financial Officers Act of 1990.

Computer Challenge Dateline: 1/01/00. (April 16, 1997). Testimony by George Munoz, Assistant Secretary (Management) and Chief Financial Officer, Department of the Treasury.

Continued Review of the Tax Systems Modernization of the Internal Revenue Service. NRC Final Report.

Davis, Kenneth Culp. (1969). Discretionary Justice: A Preliminary Inquiry.

Department of the Treasury. (April 11, 1996). Memo to Assistant Secretary of Tax Policy Regarding Legislative Proposal for Joint Federal/State Tax Agreements.

Department of the Treasury. (March 1, 1997). Financial Management Status Report: A Report to the Congress: The Internal Revenue Serviceís Plans for Implementing Financial Statement Audit Recommendations Made by the General Accounting Office.

Department of the Treasury. (August 30, 1996). An Agreement to Merge the Tax Refund Offset Program and the Treasury Offset Program.

Dobrovir, William A. & Meadows Peter J. (October 14, 1996). Who Killed Guidance? Tax Notes.

Duffy, Robert T. (Summer 1995). Awards of Costs to Taxpayers: A Reform Proposal for Section 7430. 48 Tax Law 937.

Ely, Mark H., Feit, Alvin M., Martin, Linda & Marutzky, William F. (March 12, 1997). Comments on Taxpayer Advocateís Report. Tax Division of the American Institute of Certified Public Accountants. Submitted to House Ways and Means Subcommittee and Taxpayer Advocate.

Executive Office of the President; Office of Management and Budget. (September 1995). Preparation and Submission of Strategic Plans: Circular No. A-11 Part 2.

Farbenblum, Marcus. The IRS and The Freedom of Information and Privacy Act of 1974: The Disclosure Policies of the IRS and How to Obtain Documents From Them.

Faults and Failures. (February 1997). Spectrum.

Feeney, D. and Willcocks, L. Configuring the Information Systems Function: A Core Capabilities Approach. Working Paper for the U.S. National Commission on Restructuring the IRS.

Gore, Al, Vice President. (September 10, 1993). Creating A Government That Works Better and Costs Less: Report of the National Performance Review.

Gross, Arthur. (July 1995). Outsourcing Tax Processing: New Yorkís Experience. Tax Administrators News.

Guttman, George. (January 17, 1994). Compromise Offer Acceptance Vary by Location. Tax Notes.

Guttman, George. (June 3, 1996). IRS Abuse of FOIA - Continued. Tax Notes.

Guttman, George. (May 13, 1996). IRS FOIA Follies Continued. Tax Notes.

Guttman, George. (May 20, 1996). Using Refund Offsets and the IRS to Collect Non-Tax Debts. Tax Notes.

Guttman, George. (October 11, 1993). IRS Averages: Winning Little, Losing Big. Tax Notes.

Guttman, George. (September 4, 1995). Tax Analysts Files FOIA Request Over IRS Use of FOIA Exemptions. Tax Notes.

Hammond, Steven H. Contract Auditing: The Florida Experience. Florida Department of Revenue

Hasseldine, John & Sandford, Cedric. (1992). The Compliance Costs of Business Taxes in New Zealand. Institute of Policy Studies.

Hussey, Ward M. & Lubick, Donald C. Basic World Tax Code and Commentary: 1996 Edition. Harvard University International Tax Program and Tax Analysts.

Inland Revenue: Market Testing the Information Technology Office. (February 24,1995). National Audit Office Report.

Internal Revenue Service. Income Taxes 1862-1962: A History of the IRS.

Internal Revenue Service. (1996). Guide to the IRS: For Congressional Staff.

Internal Revenue Service. (April 1990 (February 1995 Reprint)). Income Tax Compliance Research: Net Tax Gap and Remittance Gap Estimates.

Internal Revenue Service. (April 1996). Federal Tax Compliance Research: Individual Income Tax Gap Estimates For 1985, 1988, & 1992.

Internal Revenue Service. (August 23, 1996). Internal Revenue Service Fiscal Year 1997 Operational Plan For Information Systems.

Internal Revenue Service. (January 1997). IRS Year 2000 Project Plan.

Internal Revenue Service. (October 1990). Evaluation of the IRS System of Projecting Enforcement Revenue (1990 Update). Publication 1501.

Internal Revenue Service. Fiscal Year 1995 Summary of Costs.

Internal Revenue Service. IRS Business Master Plan Fiscal Year 1995-2001.

Internal Revenue Service: Chief Financial Officer. (August 1996). Overview of Financial Management Status: Fiscal Year 1996.

Internal Revenue Service: Chief Financial Officer. (February 19, 1997). Action Plan For General Accounting Office Audit Recommendations.

Internal Revenue Service: Research Division. (March 1988). Income Tax Compliance Research: Gross Tax Gap Estimates and Projections For 1973-199. Publication 7285.

Internal Revenue Service: Research Division. (October 1993). Federal Tax Compliance Research: Gross and Net Employment Tax Gap Estimates For 1984-1997. Publication 1415-E.

International Monetary Fund. (1992). Improving Tax Administration In Developing Countries.

IRS Computer System Threatens Chaos in 2000. (October 15, 1996). Los Angeles Times.

Lacity, M. and Feeney, D. (May/June 1995). IT Outsourcing: Maximize Flexibility and Control. Harvard Business Review.

Lacity, M. and Willcocks, L. (Spring 1996). The Value of Selective IT Sourcing. Sloan Management Review.

Locking the E-safe. (February 1997). Spectrum.

Marley, Ann M. (March 31, 1976). IRS: History and Matters Dealing With Oversight of Its Practices and Procedures Through 1974. Congressional Research Service.

"Minting" Electronic Cash. (February 1997). Spectrum.

Mesterharm, Dean R., Deputy Commissioner For Systems, Social Security Administration. (April 16, 1997). Statement on the Year 2000.

Ministry of Finance, Government of Japan. An Outline of Japanese Taxes 1993.

NAEA Electronic Commerce Center Description.

Ohioís Managed Audit Process. Ohio Department of Taxation: Sales and Use Tax Division.

OMB Memorandum M-97-2. (1996). Funding Information Systems Investments.

Paperwork Burden: Final Report to the Department of the Treasury - June 1988.

Payne, James L. (1993). Costly Returns: The Burdens of the U.S. Tax System. Institute for Contemporary Studies. San Francisco.

Phelan, Marilyn. (1990). A Summary of the Extensive Collection Powers of the Internal Revenue Service. 9 Va. Tax Review 405.

Plumley, Alan H. (November 1996). The Determinants of Individual Income Tax Compliance: Estimating the Impacts of Tax Policy, Enforcement, and IRS Responsiveness. Internal Revenue Service: Research Division.

Posner, Richard A. (1992). Economics Analysis of Law. Little, Brown, and Company. Boston, Massachusetts.

Princeton Economic Research, Inc. (November 1994). Managing Diversity In the IRS: Diagnostic Research Report.

Principles of Budgeting For Capital Asset Acquisitions: Budget of the United States Government Fiscal Year 1998. (1997). Washington, DC.

Profiles of Major Components of the Tax Gap. (April 1990). GAO Report to the Chairmen, Subcommittee On Oversight, Committee On Ways and Means.

Reducing the Tax Gap: Results of a GAO-Sponsored Symposium. (June 1995). Report to the Joint Committee On Taxation.

Saltzman, Michael I. IRS Practice and Procedure.

Schuck, Peter H. (1983). Suing Government: Citizen Remedies For Official Wrongs. Yale University Press. New Haven and London.

Scott, Ridgeley A. (Spring 1996). Suing the IRS and its Employees For Damages: David and Goliath. 20 Southern Illinois University. Volume 507.

Shapiro, Bernard M. (January 11-12, 1990). Complexity In the Tax Legislative Process: Problems and Proposals; Role of Congressional Staff and Taxpayer Representatives. Proceedings of the Invitational Conference on Reduction of Income Tax Complexity Sponsored by the American Bar Association.

Smith, William J. & Wilson, Oliver H. (December 1984). Access to Tax Records For Statistical Purposes. Internal Revenue Service and Department of the Treasury.

Social Security Administration (SSA). Undated. The Year 2000 Problem.

Sood, R. (January 1996). Emerging IT Solutions. G2 Research, Inc.

Spragens, Janet. (October 21, 1996). Welfare Reform & Tax Counseling: Overlooked Part of the Welfare Debate? Tax Notes.

Statement of Anthony Musick, Chief Financial Officer, Internal Revenue Service Before the Subcommittee on Government Management, Information and Technology House Committee on Government Reform and Oversight. (September 19, 1996).

Statement of Lee Monks, Taxpayer Advocate. Statements of IRS District Taxpayer Advocates Before the Subcommittee on Oversight Committee on Ways and Means. (February 25, 1997).

Statement of Margaret Milner Richardson, Commissioner of Internal Revenue Before the Subcommittee on Treasury, Postal Service, and General Government House Committee on Appropriations. IRSí Fiscal Year 1998 Budget. (March 5, 1997).

Storey, James R. (February 15, 1996). The Earned Income Tax Credit: Benefit Amounts. Congressional Research Service.

Stratton, Sheryl. (February 3, 1997). How Regulations Are Made; A Look at the Reg Writing Process. Tax Notes.

Summary of the Presidentís Budget: Department of the Treasury; Highlights of the FY 1998 Budget Request. (1997).

Tax Compliance Through Education. Federation of Tax Administrators. 1992 Award for Outstanding Compliance Program in State Tax Administration. South Dakota Department of Revenue.

Taxpayer Compliance Measurement Program. Hearing Before the Subcommittee On Oversight of the Committee On Ways and Means. (July 18, 1995).

Taylor, Jack. (1987). Know Your Government Series: The Internal Revenue Service. Chelsea House. New York.

The "Tax Gap" and Taxpayer Noncompliance. Hearing Before the Subcommittee On Oversight of the Committee On Ways and Means. (April 19, 1990).

The Budget of the United States Government For Fiscal Year 1997: Historical Tables. (1997).

The Privacy Problem. (December 1995). Spectrum.

Towe, James T. (Summer 1994). Is the IRS Above the Law? Potential Remedies For Taxpayers Damaged by Unlawful Conduct. 55 Mont. L. Rev. 469.

Vaillancourt, Francois. (1986). The Administrative and Compliance Costs of the Personal Income Tax and Payroll

Tax System In Canada. Canadian Tax Foundation.

Web Possibilities Make Security People Insecure. (February 27, 1997). American Banker.

Whatís the Best IS Defense? Being Prepared. (February 10, 1997). Computerworld.

Willcocks, L. and Currie, W. Contracting Out Information Technology in Public Service Contexts: Research and Critique. Working Paper for the U.S. National Commission for Restructuring the IRS.

Year 2000 Computer Software Conversion: Summary of Oversight Findings and Recommendations. (September 27, 1996). Subcommittee on Government Management, Information, and Technology.

 

Other Reference Material

Abramson, Mark A. (May 1996). First Teams. Government Executive.

Adam, John A. (December 1995). The Privacy Problem. IEE Spectrum.

Administrative Conference of the United States, Recommendations of the Administrative Conference. (January 27, 1976). Federal Register. Volume 41, pp. 3982.

AICPA letter to Members of the Committee on Government Reform and Oversight. (January 23, 1995).

Alm, James, Jackson, Betty & McKee, Michael. (September 1992). Institutional Uncertainty and Taxpayer Compliance. The American Economic Review.

Alm, James. (March 1988). Uncertain Tax Policies, Individual Behavior, and Welfare. The American Economic Review. Volume 78, Number 1.

Alstott, Ann L. (January 1995). The Earned Income Tax Credit and the Limitations of Tax-Based Welfare. Harvard Law Review. Volume 108, pp. 533.

American Management Systemsí (AMS) Financial Audit Documentation of the Pipeline System.

Andersen Consulting. Global Revenue Practice.

Anderson, Donald T. & Arlinghaus, Barry P. (Summer 1986). The Organization and Operation of the Tax Function of Large Corporations: A 1986 Update. The Tax Executive.

Barr, Stephan. Fore Reconsiders Project to Reinvent Government. The Washington Post, The Federal Page.

Best Practices: Integrating Strategic Planning, Budgeting, Investment and Review, Version 1.01. (May 1996).

Brown, Warren. (January 31, 1993). Managing the March of Change. Washington Post.

Burnham, David. (1989). A Law Unto Itself: The IRS and the Abuse of Power. Vintage Books. New York.

Business Review. (October 24, 1996).

Byrne, John A. (November 25, 1996). The Best and Worst Boards. Business Week.

Causey, Mike. (April 3, 1996). Upside, Downside. The Washington Post, The Federal Page.

Clark, Timothy B. (November 1995). The Innovators. Government Executive.

Computer Science and Telecommunications Board and National Research Council: Continued Review of the Tax Systems Modernization of the Internal Revenue Service Final Report. (1996).

Congressional Oversight Manual. (February 1995).

Congressional Research Service Report: Government Performance and Results Act, P.L. 103-62: Revised Status Report. (February 1996).

Copeland, Phyllis V., Harmelink, Philip J. & Spreyer, Janet F. (November 11, 1996). Indexing Federal Tax Provisions. Tax Notes. pp. 723.

Database Search on Employee Performance Measurement.

American Bar Association, Section of Science of Technology. (August 1, 1996). Digital Signature Guidelines.

Director Professionalism. (November 1996).

Dobrzynski, Judith H. (November 17, 1996). When Directors Play Musical Chairs. The New York Times. Section 3, pp. 1.

Evaluating Information Technology Investments: A Practical Guide, Version 1. (November 1995).

Forman, Jonathan Barry. (1996). Simplification For Low-Income Taxpayers: Some Options. Ohio State Law Journal. Volume 57, Number 1, pp. 145.

Forman, Jonathon Barry, Mazur, Mark J., Scholz, John Karl & Yin, George K. (1994). Improving the Delivery of Benefits to the Working Poor: Proposals to Reform the Earned Income Tax Credit. American Journal of Tax Policy. Volume 11, Number 2, pp. 225.

Gleick, James. Big Brother Is Us.

Government Performance and Results Act of 1193, P.L. 103-62. (1993).

Graetz, Michael J. (1997). The Decline (and Fall?) of the Income Tax. W. W. Norton & Company. New York.

Guttman, George. (Various articles published between November 22, 1993 and September 2, 1996.) Tax Notes.

Hall, Arthur. (November 1993). Special Report: The High Cost of Tax Compliance For U.S. Business. Tax Foundation.

Hall, Arthur P. (November 7, 1994). The Cost of Unstable Tax Laws. Tax Notes.

Hasseldine, John & Sandford, Cedric. (1992). The Compliance Costs of Business Taxes in New Zealand. Institute of Policy Studies.

Internal Revenue Investigation, Report to Ways and Means by the Subcommittee on Administration of the Internal Revenue Laws. (1953).

Jefferson, Regina T. (Spring 1995). The Earned Income Tax Credit: Thou Goest Whither? Temple Law Review. Volume 68, pp. 143

Kaiser, Frederick M. (Summer 1984). Congressional Control of Executive Actions in the Aftermath of the Chadha Decision. 36 Administrative Law Review 239.

Keith, Robert. (November 13, 1996). A Brief Introduction to the Federal Budget Process. Congressional Research Service: Government Division.

Labich Kenneth. (November 13, 1994). Why Companies Fail. Fortune.

Linden, Dana Weschler. (January 3, 1994). Goodbye to Berle and Means. Forbes.

Lipton, Martin. (November 1992). A Modest Proposal for Improved Corporate Governance. 48 The Business Lawyer 59.

Loomis, Carol J. (January 11, 1993). King John Wears an Uneasy Crown. Fortune Magazine.

Malcolm Baldridge National Quality Award:1996 Award Criteria.

Managing the Publicís Business: Federal Government Corporations. (April 1995).

National Science Foundation: Information Regarding the Board and Structure.

Office of Management and Budget Summary of Taxpayer Burden Estimates.

Osborne, David. What Works: The Service Secret. The Washington Post Magazine.

Parnell, Archie. Congressional Interference In Agency Enforcement: The IRS Experience. 89 Yale Law Journal 1360.

PBO Personnel Template - Part I Governmental Interests. (March 1996).

Pearlstein, Steven. (December 29, 1996). Finding Grist For Investment from the Management Gurus. The Washington Post. pp. H1.

Performance Evaluation of Chief Executive Officers, Boards, and Directors.

Performance of Management and Budget, OMB Circular No. A-76.

Preliminary Digest of Suggestions For Internal Revenue Revision Submitted to the Joint Committee on Internal Revenue Taxation. (April 1953).

Price Waterhouse. (May 1996). Case Study on the Strategic Management Process at the Internal Revenue Service.

Price Waterhouse. (February 28, 1997). Alternatives to the Taxpayer Compliance Measurement Program: A Report to the Internal Revenue Service.

Public Sector Network Information Packet Binder.

Reinventing Human Resource Management. National Performance Review. (September 1993).

Report of the Committee on Finance Accompanying H.R. 3838 (TEFRA). (1986).

Report of the National Association of Corporate Directors Blue Ribbon Commission on Director Professionalism. (November 1996).

Report of the National Association of Corporate Directors Blue Ribbon Commission on Performance Evaluation of Chief Executive Officers, Boards and Directors.

Roberts, Alasdair. (August 1996). Command Performance. Government Executive.

Ronald C. Moe and Robert S. Gilmour. (March/April 1995). Rediscovering Principles of Public Administration: The Neglected Foundation of Public Law. Public Administration Review.

S. Rep. No. 383, 93rd Congress. 2nd Session. 107-8 (1974). 1974-3 C.B. 186-7.

Sanders, Ronald & Thompson, James. (March 1996). The Reinvention Revolution. Government Executive.

Saporito, Bill. (January 11, 1993). The Toppling of King James III. Fortune Magazine.

Schneider, Friedrich. (March 17, 1997). Empirical Results for the Size of the Shadow Economy of Western European Countries Over Time. Department of Economics, University of Linz.

Schenk, Deborah H. (Fall 1989). Simplification For Individual Taxpayers: Problems and Proposals. Tax Law Review. Volume 45, Number 1, pp. 121.

Simplified Tax and Wage Reporting System (STAWRS) Annual Report. (July 1995 - June 1996).

Skinner, Jonathan. (June 1988). Uncertain Tax Policy: The Welfare Cost of Uncertain Tax Policy. Elsevier Science Publishers.

Slemrod, Joel B. (March 5, 1997). Measuring Taxpayer Burden and Attitudes for Large Corporations: 1996 and 1992 Survey Results. University of Michigan.

Slemrod, Joel B. & Bakija, Jon. Taxing Ourselves: A Citizenís Guild to the Great Debate Over Tax Reform.

Slemrod, Joel B. & Blumenthal, Marsha. (1995). The Compliance Cost of Taxing Foreign-Source Income: Its Magnitude, Determinants, and Policy Implications. International Tax and Public Finance.

Slemrod, Joel B. & Blumenthal, Marsha. (December 1994). Recent Tax Compliance Research in the United States.

Slemrod, Joel B. & Blumenthal, Marsha. (November 8, 1993). The Compliance Costs of the U.S. Corporate Income Tax For Large Corporations. Corporate Tax Policy Issues.

Slemrod, Joel B. & Blumenthal, Marsha. The Compliance Cost of the U.S. Individual Income Tax System. National Tax Journal. Volume XXXVII.

Slemrod, Joel B. & Blumenthal, Marsha. (July 1993). The Income Tax Compliance Cost of Big Business. The Office of Tax Policy Research: Working Paper Series Number 93-11. University of Michigan: School of Business Administration.

Soled, Jay A. (October 28, 1996). Complexity, Computers, and the Code: Dawn of a New Era. Tax Notes.

Sparrow, Malcolm K. (1994). Imposing Duties: A Governmentís Changing Approach to Compliance.

Sprouls, R. Tracy. (1993). Civil Remedies For Abusive Practices By the Internal Revenue Service. 1 Florida Tax Review 10.

Stewart, Thomas A. (January 11, 1993). The King is Dead. Fortune Magazine.

Template of Personnel Flexibilities For Use by Agencies Selected For Conversion to Performance-Based Organizations. (March 1996).

Testimony: FTA Survey of the State Practices Involving the Use of Non-Government Collection Agents and Establishing a Refund Offset Program for Past-due, Legally Owing State Tax Debts; Subcommittee on Oversight, House Committee on Ways and Means. (April 1996).

The Federal Aviation Administration Personnel Management System. (March 1996).

Transforming Organizational Structures. (September 1993).

Treasury Board of Canada, Secretariat. (January 1996). Reducing Paper Burden on Small Business: A Progress Report For 1995 By the President of the Treasury Board.

Vickrey, William. (November 11, 1996). Simplification, Progression, and a Level Playing Field. Tax Notes. pp. 711.

Wetzler, James W. (April/May 1995). Models for Government. Infrastructure Finance.

 

Documents Supplied By the Internal Revenue Service

Department of the Treasury. (May 6, 1996). Treasury TSM Reports.

Internal Revenue Service Memorandum to Senior Staff from the Deputy Commissioner re: The IRS Plan For Improving Customer Satisfaction and Organizational Performance. (September 1992).

Internal Revenue Service. (July 16, 1996). Business Case on Automated Self Service Application.

Internal Revenue Service. (October 1, 1996). Report - Recommendations for Reducing Notice Volume - Part III.

Internal Revenue Service. (1989, 1990, 1991, 1992, 1993,1994). The Research Bulletin.

Internal Revenue Service. (1991-1996). Minutes of Executive Meetings.

Internal Revenue Service. (1993 &1995). Census Survey of Employees.

Internal Revenue Service. (August 30, 1996). The Customer Service Work System Design Report.

Internal Revenue Service. (February 10, 1997). Critical Issues For Development of An Electronic Tax Administration Strategy: A Plan For Moving Federal Tax Administration Into the Information Age.

Internal Revenue Service. (February 1991). Currently Not Collectible Study Group Report.

Internal Revenue Service. (January 13, 1997). Study of the Feasibility of Outsourcing Submissions Processing.

Internal Revenue Service. (January 1996). Handbook For Processing Complaints of Employment Discrimination.

Internal Revenue Service. (March 1996). Current and Potential Markets For Electronic Filing: NORA/DORA Report.

Internal Revenue Service. (March 28, 1997). The FY 1997 CID Budget.

Internal Revenue Service. (May 16, 1996). Report - Recommendation For Reducing Notice Volume - Part II.

Internal Revenue Service. (May 31, 1996). Tax Settlement Reengineering Phase 0, Final Process Map Package.

Internal Revenue Service. (October 1987). The Current Feasibility of a Return-Free Tax System.

Internal Revenue Service. (September 1, 1995). Tax Systems Modernization Economic Analysis Report.

Internal Revenue Service. 1040 Telefile, 1040EZ, 1040A and 1040 Booklets.

Internal Revenue Service. 1977 Telefile Projections with 1040EZ, 1040A, and New Telefile Package.

Internal Revenue Service. 1995 Data Book.

Internal Revenue Service. 1995 Survey Feedback Action: Aggregate IRS Report.

Internal Revenue Service. 1996 Package X.

Internal Revenue Service. Accounting Branch Report For Week Ending 10/5/96.

Internal Revenue Service. Accuracy Rates For Notices From Fiscal Year 1994 Through 1996.

Internal Revenue Service. Adjustment Correspondence Inventory & Workload for Week Ending 10/19/96.

Internal Revenue Service. Allocation of Dollars For Revenue Agent Training (FY 1997).

Internal Revenue Service. Annual Report of Inspection Activities For Fiscal Year Ended September 30, 1995.

Internal Revenue Service. Attrition Rates on Seasonal Employees: Attrition by Office (FY 1993 - 1996).

Internal Revenue Service. Background Material on PBOís.

Internal Revenue Service. Breakdown of Debt Collections by Type of Debt Collection Activity Used.

Internal Revenue Service. (June 14, 1986). Business Case For All TSM Components.

Internal Revenue Service. (July 16, 1996). Business Case: Automated Self Service Application and Appendices.

Internal Revenue Service. Business Case: Compliance Research Information System (CRIS) and Appendices.(June 1996).

Internal Revenue Service. Business Master Plan 1996 Preliminary Edition.

Internal Revenue Service. Business Master Plan 1996 Supplement.

Internal Revenue Service. Business Master Plan: Fiscal Years 1995-2001.

Internal Revenue Service. Calendar Year Return Projections For the United States and Service Centers: 1995-2002: Document 6198 (Revision 12-95).

Internal Revenue Service. Calendar Year Return Projections For the United States and Service Centers: 1996-2003: Document 6198 (Revision 10-96).

Internal Revenue Service. Compliance Probes Final Project Report: Military EIC.

Internal Revenue Service. (October 1994). Core Business System: Ensuring Compliance Notices, Telephone Contact Enforcement Process.

Internal Revenue Service. Core Business Systems Nonfiler Report.

Internal Revenue Service. Cost Estimate Reference For Service Center Returns Processing Fiscal Year 1994.

Internal Revenue Service. Counsel Opinion on Paid Versus Public Service Advertising.

Internal Revenue Service. Criminal Investigation 1995 and 1996 Filing Season Surveys of Taxpayers Who Filed For But Were Ineligible For the Second Income Credit.

Internal Revenue Service. Current Status of the Notice Redesign/Reengineering Initiative.

Internal Revenue Service. Domain Report For Week Ending 10/18/96.

Internal Revenue Service. EITC Study For Tax Year 1993.

Internal Revenue Service. Enforcement Revenue Information System.

Internal Revenue Service. Entry Level Pay Rates.

Internal Revenue Service. Examination Workpapers - Form 4318.

Internal Revenue Service. Executive/Managerial Performance Plan - Form 9688.

Internal Revenue Service. Explanation of Action 61 Guidelines and Follow-up Procedures.

Internal Revenue Service. Explanation of Correspondex System.

Internal Revenue Service. Explanation of Debt Process.

Internal Revenue Service. (December 1993). Fact Sheet Re: Customer Service and Processing Sites.

Internal Revenue Service. Field Office Performance Index For 1996 and the Comparative Service Center Performance For 1996.

Internal Revenue Service. Final Recommendations of the District Organization Study: Document 9111-A (Revision 5-93).

Internal Revenue Service. (January 1993 -- Amended April 1993). Final Recommendations of the District Organization Study.

Internal Revenue Service. Final Recommendations of the Service Center Organization Study: Document 9111 (Revision 5-93).

Internal Revenue Service. (November 1992 -- Amended April 1993). Final Recommendations of the Service Center Organization Study.

Internal Revenue Service. Financial Status Report For 1996 Up Through Week Ending 9/30/96.

Internal Revenue Service. Fiscal Year 1995 Compliance Initiative Final Report: Document 9385.

Internal Revenue Service (August 1996). Fiscal Year 1997: Operational Plan for Information Systems.

Internal Revenue Service. Form 1040EZ, 1991 Filing Season Test.

Internal Revenue Service. Form 11040EZ, 1992 Filing Season Test.

Internal Revenue Service. FY 1996 Service Center Index and Definitions.

Internal Revenue Service. FY 1996 Support Services Performance Index and Definitions.

Internal Revenue Service. Handbook For Electronic Filers of Individual Income Tax Returns For 1996: Publication 1345.

Internal Revenue Service. Handbook For Examination Group Managers.

Internal Revenue Service. Hiring Requirements For Exam and Collection Managers For the Past Ten Years.

Internal Revenue Service. Impact of Staggered Filing of Individual Returns on the Internal Revenue Service.

Internal Revenue Service. Information/Reports on Core Business System Studies.

Internal Revenue Service. Internal Revenue Manual.

Internal Revenue Service. (November 13, 1991). Internal Revenue Service Memorandum to Burden Reduction Group From Assistant Commissioner --Taxpayer Services.

Internal Revenue Service. (May 1995). IRS & Business Process Reengineering: TSM Planning Session.

Internal Revenue Service. (August/September 1996). IRS Managersí Communications Tool-kit.

Internal Revenue Service. IRS User Fees and Monies Collected: List of Fees and Other Highlights.

Internal Revenue Service. Jacksonvilleís DORA Analysis of Duplicate Taxpayer Identification Numbers (TINs).

Internal Revenue Service. Job Analysis Record: Description of Job Elements and Standards.

Internal Revenue Service. Key External Factors: 1991-1996.

Internal Revenue Service. List of All Notices That Have Been Eliminated.

Internal Revenue Service. List of All Types of Correspondence From Taxpayers Included in Action 61 and not Included in Action 61.

Internal Revenue Service. List of Improvements Made to Notices.

Internal Revenue Service. List of Management Consultant Contractors and Dollar Amounts of the Contracts Since 1991.

Internal Revenue Service. Listings of Both Open and Closed Recommendation and Corrective Actions From 1985 to the Present.

Internal Revenue Service. Management Cost Accounting Studies.

Internal Revenue Service. Master Blueprint For IRS Education.

Internal Revenue Service. MCC Workload Characterization, Forecast, and Capacity Impact Assessment.

Internal Revenue Service. Notice Volumes For Fiscal Year 1994 Through 1996.

Internal Revenue Service. (September 1996). Organizational Chart of a District Office Identifying Span of Control.

Internal Revenue Service. Organizational Charts.

Internal Revenue Service. Policy Statement P-4-7: Impartial Determination of Tax Liability.

Internal Revenue Service. (Fall 1996). Process Maps and Explanations of Functions Performed: National, Regional, District, and Service Center Levels.

Internal Revenue Service. Projections: Calendar Year Return Projections for the United States and Service Centers 1996-2003.

Internal Revenue Service. Proposal For a Tax Systems Capitalist Fund (Draft)Delinquent Accounts Receivable Yield Report for Fiscal Year 1996.

Internal Revenue Service. PSC Examination Branch: Table 38 Comparison Reports Performance and Extracts through Week Ending 9/27/96.

Internal Revenue Service. PSC Performance and Cost Report For Week Ending 10/19/96.

Internal Revenue Service. Publication 1194 - A Multi-Volume Publication of Most of the Major IRS Publication.

Internal Revenue Service. Publication 1345 - Handbook For Electronic Filers of Individual Returns Tax Year 1996.

Internal Revenue Service. Publication 1345A - Supplement to Publication 1345.

Internal Revenue Service. Publication 1346 - Electronic Return File Specifications Tax Year 1996.

Internal Revenue Service. Publication 1436 - Test Package For Electronic Filing Tax Year 1996.

Internal Revenue Service. Publication 17.

Internal Revenue Service. Publication 1796 - Federal Tax Forms Tax Year 1996.

Internal Revenue Service. Publication 334.

Internal Revenue Service. Publication 596 - Earned Income Tax Credit.

Internal Revenue Service. Publication 776 - Overseas Filers of 1040 Packages.

Internal Revenue Service. Reason(s) Why All Issues Can Not Be Addressed in One Notice to the Taxpayer.

Internal Revenue Service. (August 1992). Repeat Delinquency Taxpayers Position Paper: ARC-Collection Southwest Region.

Internal Revenue Service. (March 27, 1997). Report on the Internal Revenue Service Field Support Reorganization.

Internal Revenue Service. Revenue Agent Critical Elements and Performance Standards: Document 7930.

Internal Revenue Service. Revenue Officer/Revenue Agent and Tax Auditor Curriculums (FY 1996).

Internal Revenue Service. (November 1996). Service Center Operations Index.

Internal Revenue Service. Solicitation IRS-96-0014: Collection Related Activities and Related Amendments. (March 1996).

Internal Revenue Service. Southwest (now Midstates) Regional Form, SWR E Form 755 (Rev. 5/92), Revenue Agent Examination Performance Record.

Internal Revenue Service. Span of Control Information.

Internal Revenue Service. Standards For Job Elements - Form 6236.

Internal Revenue Service. Statistics of Income Bulletin: Publication 1136 Winter 1996-97 (Rev. 2-97).

Internal Revenue Service. Statistics of Income Bulletin: Publication 1136 Fall 1996 (Rev. 11-96).

Internal Revenue Service. Statistics of Income Bulletin: Publication 1136 Winter 1995-96 (Rev. 2-96).

Internal Revenue Service. Statistics of Income Bulletin: Publication 1136 Spring 1996 (Rev. 5-96).

Internal Revenue Service. Statistics of Income Bulletin: Publication 1136 Summer 1996 (Rev. 8-96).

Internal Revenue Service. Strategic Management Process: Integrating IRSí Planning, Budgeting, and Assessment Processes. (October 1996).

Internal Revenue Service. Strategic Plan and Budget: Fiscal Year 1997.

Internal Revenue Service. Strategic Plan For Implementation of the Government Performance Results Act.

Internal Revenue Service. Summary of IRSí Reengineering Evaluation.

Internal Revenue Service. Tax Auditor Job Elements - Form 6237.

Internal Revenue Service. Tax Help 1995.

Internal Revenue Service. Tax Year 1996: Telefile Profile.

Internal Revenue Service. (May 1989). TCMP Handbook.

Internal Revenue Service. Telephone Staffing Plan.

Internal Revenue Service. The Field Office Performance Index For Fiscal Year 1996.

Internal Revenue Service. The IRS Performance Management Guide: Document 9309.

Internal Revenue Service. The IRSí Study of EITC Filers For Tax Year 1994.

Internal Revenue Service. Trends In Improperly Claimed Exemptions.

Internal Revenue Service: Compliance Issues Subgroup. (June 20, 1996). Offer In Compromise.

Internal Revenue Service: Internal Audit. (July 20, 1995). Employment Tax Examination Program Coverage of the Employee/Independent Contractor Issue: Reference No. 055306.

Internal Revenue Service: Internal Audit. (April 19, 1996). Ensuring Taxpayer Compliance with Estate and Gift Tax Laws: Reference No. 063105.

Internal Revenue Service: Internal Audit. (September 21, 1995). Implementation of Examinationís Fiscal Year 95 Refund Strategy: Reference No. 056703.

Internal Revenue Service: Internal Audit. (February 9, 1996). On-Line Review Implementation of Processing Changes for the 1995 Revenue Protection Strategy: Reference No. 060804.

Internal Revenue Service: Internal Audit. (April 30, 1996). Parent and Dependent Duplicate Exemption Claims: Reference No. 063502.

Internal Revenue Service: Internal Audit. (April 18, 1996). Review of the Dyed Diesel Fuel Enforcement Program: Reference No. 062603.

Internal Revenue Service: Internal Audit. (August 24, 1996). Review of the Employment Tax Nonflier Program: Reference No. 065503.

Internal Revenue Service: Internal Audit. (April 30, 1995). Review of the Invalid Segment of the Individual Master File: Reference No. 053102.

Internal Revenue Service: Internal Audit. (February 16, 1996). Review of the Planning and Implementation of the1995 Taxpayer Compliance Measurement Program: Reference No. 060102.

Internal Revenue Service: Internal Audit. (March 22, 1996). Review of the Tax-Exempt Bond Program: Reference No. 062604.

Internal Revenue Service: Internal Audit. (October 25, 1995). The Serviceís Use of Bank Secrecy Act Information For Tax Administration: Reference No. 061003.

Internal Revenue Service: National Office of Appeals. (August 29, 1995). 1995 Large Case Quality and Process Review: Report to the National and Regional Directors of Appeals.

Internal Revenue Service: Office of the Modernization Executive. (June 1995). Regional and District Organizational Review.

National Agreement Between Internal Revenue Service and the National Treasury Employees Union: Document 6648 (Revised 2-97).

Office of the President. (September 11, 1993). Presidential Memo to Heads of Departments and Agencies: Streamlining the Bureaucracy.