**GAO-05-774**                      Published: Jul 22, 2005. Publicly Released: Jul 22, 2005.                  

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## Highlights

The Internal Revenue Service's (IRS) Business Systems Modernization (BSM) program is a multibillion-dollar, high-risk, highly complex effort that involves the development and delivery of a number of modernized information systems intended to replace the agency's aging business and tax processing systems. As required by law, IRS submitted its fiscal year 2005 expenditure plan in April 2005 to congressional appropriations committees, requesting about $203 million from the BSM account. GAO's objectives in reviewing the plan were to (1) determine whether it satisfied the conditions specified in the law, (2) determine what progress IRS had made in implementing our prior recommendations, and (3) provide any other observations about the plan and IRS's BSM program.

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## Topics

Information Technology

Cost analysisCost overrunsHuman capital managementInternal controlsProgram evaluationRisk managementSchedule slippagesStrategic planningTax administrationBusiness systems modernization