**GAO-11-719**                      Published: Jun 29, 2011. Publicly Released: Jun 29, 2011.                  

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## Highlights

This report discusses the briefing we gave on June 8, 2011, as well as subsequent comments from the Internal Revenue Service (IRS). We gave this briefing in response to Congressional request that we assess IRS's planning to implement its responsibilities under the Patient Protection and Affordable Care Act (PPACA). The report (1) describes IRS's PPACA responsibilities and effective dates and (2) assesses the extent to which IRS, in planning PPACA implementation, is following leading practices in four areas--developing an overall management structure (including goals and performance measures), estimating and tracking costs, assuring compliance with the new law while minimizing burden, and managing risk.

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## Topics

Tax Policy and Administration

Internal controlsMonitoringPerformance measuresProgram evaluationProgram managementRisk managementStrategic planningHealth care reformFederal legislationComplianceCost estimatesProgram goals or objectives