**GAO-05-46**                      Published: Nov 17, 2004. Publicly Released: Nov 17, 2004.                  

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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 that are intended to replace the agency's aging business and tax processing systems. BSM funds are not available until IRS submits an expenditure plan that meets various conditions to congressional appropriations committees for approval. In January and July 2004, the Department of the Treasury submitted IRS's initial and revised fiscal year 2004 plans, respectively. As required by law, GAO reviewed the plans to (1) determine whether the plans 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 plans and IRS's BSM program.

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## Topics

Information Technology

Cost analysisCost overrunsEnterprise architectureInformation resources managementInternal controlsPlanning programming budgetingReporting requirementsSchedule slippagesStrategic information systems planningSystems conversionsTax administration systems