Internal Revenue Service: Impact of the IRS Restructuring and Reform Act on Year211 2000 Efforts

摘要

This letter responds to your May 8, 1998, request that we review the impact of211u001ethe Senate version of H.R. 2676, the Internal Revenue Service (IRS) Restructuring 211u001eand Reform Act of 1998, on IRS' Year 2000 efforts. Our objectives were to assess 211u001ewhether (1) the effective dates in the senate bill could affect IRS' ability to 211u001eachieve Year 2000 compliance as planned; (2) IRS' Year 2000 testing schedule 211u001ecould affect the time frames for developing and implementing tax law changes, 211u001esuch as those in the Senate bill; and (3) specific provisions would present 211u001edifficult implementation issues, not only in terms of information systems changes 211u001ebut also with regard to changes to IRS' business processes.