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Initiative 2.4 Expand tax certainty and issue resolution programs
Taxpayers will be able to resolve potential compliance issues up front through expanded pre-filing
and tax certainty programs
Where we are heading how to participate and articulating the programs’
benefits to eligible taxpayers.
Pre-filing programs, in which the IRS and 2. Refine programs to address current
taxpayers work together to resolve complex issues challenges and, where possible, provide
before a tax return is filed, are not broadly more tax certainty to program participants.
available and are mainly focused on large Continue to refine current pre-filing and tax
business taxpayers. certainty programs to make them more
streamlined and efficient for taxpayers.
We will improve and expand tax certainty
programs so that other segments of taxpayers 3. Develop additional, tailored tax certainty
can determine their tax obligations more quickly programs. Create new programs to provide
and with finality. These tailored pre-filing programs tax certainty to additional taxpayers who
will provide more tax certainty to taxpayers who face complex tax issues or need to resolve
face complex issues. We will also work to outstanding errors. Develop these programs
adequately staff existing programs that have based on IRS and taxpayer experience,
under-delivered to taxpayers due to resource in close consultation with external stakeholders.
constraints. In tandem with greater emphasis 4. Consider removing user fees from programs
on early formal and informal legal guidance, where appropriate. Make these programs
this step will allow more taxpayers to reach tax more accessible to taxpayers—particularly
certainty sooner. We will also prioritize providing for small and mid-sized businesses—who
clear answers earlier to a wide array of taxpayer could benefit from them. Further digitalize
questions, which will reduce the need for later and improve our pre-filing programs to make
compliance contacts. These steps will enable it easier for these taxpayers to apply, upload
more taxpayers to voluntarily meet their filing and documents, and correspond with us digitally.
tax obligations right the first time, at the least cost.
Milestones
What success would look like
FY 2023
1
Success for this initiative would include increased Outreach and campaigns expanded
participation in tax certainty programs, faster to increase awareness of tax certainty
resolution of taxpayers’ complex tax issues, programs and their benefits to taxpayers
and a reduction in post-filing compliance activities with complex issues
for participating taxpayers.
FY 2024
2
Key projects Pilot program launched to invite taxpayers
to participate in pre-filing programs
1. Expand capacity, eligibility and accessibility
for current pre-filing programs where FY 2024
appropriate. Enable more taxpayers who face 3 Priority areas identified for new,
complex tax issues to use our tax certainty tailored tax certainty programs through
programs. Increase efforts to make taxpayers consultation with external stakeholders
aware of these programs, including describing and IRS data, especially after assessing
common issues that emerge following
an increase in compliance coverage
54 IRS IRA Strategic Operating Plan
Part II: Objectives and Initiatives
