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Initiative 2.2 Deliver early and appropriate treatments for issues
The IRS will provide taxpayers with timely and tailored post-filing treatments to resolve issues
and omissions on their tax returns
Where we are heading Key projects
Most taxpayers want to be compliant. When 1. Develop treatments tailored to taxpayers
issues are identified after filing, the IRS must based on our assessment of the relevant
help the taxpayer to become compliant as quickly issues. Based on a taxpayer’s unique
and simply as possible. We will address issues circumstances and issue-specific level of risk,
identified after filing that require IRS intervention use advanced analytics to identify the most
promptly and in ways tailored to the specific appropriate treatment to address potential
circumstances of the taxpayer, such as a soft noncompliance. Tailored treatments will
notice to encourage self-correction instead of an help the taxpayer to establish and maintain
audit, modes of delivery such as an electronic compliance and minimize the burdens on
notice rather than an in-person visit, and pathways that taxpayer. IRS treatments will be easy
toward increased review. Notification could start to understand and use multiple modes of
with a soft notice, for example, and move to an communication, including texts and email.
audit if no action is taken or the issue remains 2. Develop tailored treatments to help
unresolved. This approach will give taxpayers who taxpayers claim missed incentives for which
want to comply with simpler ways to correct issues they are eligible. Take a comprehensive
identified after filing and help to prevent approach to detecting and helping taxpayers
unnecessary audits. For issues unresolved by this claim any incentives for which they are eligible.
process, the IRS will move to audits. We will also Establish tailored approaches addressing
streamline procedures so that issues can be unique constraints and employ various methods
resolved more quickly, with less burden on the of delivery. By applying advanced analytics,
taxpayer, when the taxpayer is being audited or identify situational trends and appropriate
affected by any other compliance contact.
treatments to alert taxpayers to credits and
deductions they may qualify for but did not
claim on their return.
What success would look like
3. Increase focused outreach in underserved
Success for this initiative would include helping communities. Engage with taxpayers,
taxpayers resolve compliance issues more quickly, including small business taxpayers, in
a higher incidence of correcting or self-correcting underserved rural and urban communities
issues using less intrusive treatments when to deliver education and technical tools
appropriate, a reduction in repeat noncompliance, that directly address issues or opportunities
and a higher incidence of taxpayers paying what identified on filed returns. Use communications
they owe. Earlier contacts as appropriate will also specific to the demographic to help them
improve the effectiveness of overall IRS understand.
compliance actions by focusing enforcement 4. Refine current treatments to make them
efforts on high-priority issues and cases with more efficient and effective. Use enhanced
significant evidence of noncompliance. data, analytics and digital tools to improve
efficiency and resolve cases sooner. Identify
opportunities to minimize taxpayer burden by
improving enterprise-wide planning and
coordination. Ensure communications are easy
50 IRS IRA Strategic Operating Plan
Part II: Objectives and Initiatives
