Department of the Treasury 

Internal Revenue Service 

(IRS) 

FY 2024 

Capital Investment Plan
Table of Contents

Major IT Investments ............................................................................................................ 5

Account Management Services (AMS) ....................................................................................... 5

Affordable Care Act Administration ........................................................................................... 7

Customer Account Data Engine 2 (CADE 2) .............................................................................. 9

e-A3 (Authentication, Authorization, Access) ........................................................................... 10

e-Services (e-SVS) ..................................................................................................................... 13

Enterprise Case Management (ECM) ........................................................................................ 14

Foreign Account Tax Compliance Act (FATCA) ..................................................................... 16

Individual Master File (IMF) ..................................................................................................... 19

Information Returns Modernization (IR Mod) formerly Business Services ............................. 21

Integrated Customer Communications Environment (ICCE) .................................................... 23

Integrated Data Retrieval System (IDRS) .................................................................................. 25

Integrated Financial System/CORE Financial System (IFS) ..................................................... 27

Integrated Submission and Remittance Processing System (ISRP) .......................................... 29

IRS End User Systems and Services (EUSS) ............................................................................ 30

IRS Main Frames and Servers Services and Support (MSSS) .................................................. 33

IRS Telecommunications Systems and Support (TSS) ............................................................. 35

IRS.GOV - Portal Environment ................................................................................................. 38

Modernized e-File (MeF) ........................................................................................................... 40

Modernized IRS Operations ...................................................................................................... 42

Return Review Program (RRP) ................................................................................................. 45
Service Center Recognition/Image Processing System (SCRIPS) ............................................ 46

Web Applications....................................................................................................................... 48

Major Non-IT Investments ............................................................................................. 50

Criminal Investigation Owned Vehicles .................................................................................... 50

Criminal Investigations Capital Assets ...................................................................................... 51

Leasehold Improvements ........................................................................................................... 51

Security Equipment .................................................................................................................... 52
Note to Reviewers: Consistent with the corresponding Summary of Capital 

Investments table, the columns included in the investment tables below are defined 

as: 

 FY 2022 Actuals – Total actual obligations. 

 FY 2023 Estimated Obligations – Anticipated obligations from all 

budgetary resources (i.e., balances from prior years, reimbursables, user 

fees, Inflation Reduction Act (IRA), and FY 2023 operating levels). 

 FY 2024 Estimated Obligations – Anticipated obligations from all 

budgetary resources (i.e., balances from prior years, reimbursables, user 

fees, IRA, and FY 2024 President’s Budget request). 

 FY 2024 President’s Budget – Requested level reflecting the levels that are 

included in the President’s FY 2024 budget submission. 
5 

Major IT Investments 

Account Management Services (AMS) 

Description: 

AMS is a major strategic investment that delivers improved customer service to over 34,000 

end-users by providing the tools necessary to access tax information quickly and accurately. 

Investment Obligations: 

Type FY 2022 

Actual 

FY 2023 

Estimated 

Obligations 

FY 2024 

Estimated 

Obligations

FY 2024 

President's 

Budget 

$ 

Change 1

% 

Change 1

Sub-Total DME 

Obligations (Including 

Internal labor (Govt. 

FTE)) 

0 . 2 0 0 . 0 1 0 . 0 1 0 . 0 1 0 . 0 0 0 . 0 0 % 

Sub-Total O&M 

Obligations (Including 

Internal Labor (Govt. 

FTE)) 

1 1 . 7 2 9.45 9.93 9.93 0.48 5 . 0 8 % 

T o t a l O b l i g a t i o n s 11.93 9.46 9.94 9.94 0.48 5 . 0 8 % 

1 $ Change and % Change is from the FY 2023 Estimated Obligations to the FY 2024 President's Budget 

Purpose, Accomplishments, Future Objectives: 

AMS is a strategic program that delivers improved customer support for managing taxpayer 

accounts for over 34,000 end-users across business units by leveraging existing Internal 

Revenue Service (IRS) applications. 

AMS consolidates information from multiple IRS systems into a single user interface, 

allowing IRS employees the ability to access, research, and update taxpayer accounts quickly. 

AMS provides data presentation services to display and validate changes/updates for taxpayer 

accounts. It also facilitates management actions/activities and makes case information readily 

available for decision making and reporting. In addition, AMS provides end-users with the 

ability to work specific case workloads through nine case management and referral 

inventories. 

FY 2022 Accomplishments: 

 Implemented updates to the Advanced Child Care Tax Credit (AdvCTC) Tool in AMS 

 Updated Correspondence Imaging Inventory (CII) to allow delivery of scanned 

documents to a Small Business Self Employed (SB/SE) Exam and Automated Under 

reporter (AUR) inventory SharePoint sites to be worked. 

 Implemented changes for the annual Allowable Living Expenses (ALE). The ALE 

standards help determine a taxpayer's ability to pay a delinquent tax liability. 
6 

 Migrated AMS from utilizing Online 5081 to the Business Entitlement Access Request 

System (BEARS).

 Completed implementation of Data at Rest Encryption (DARE) to all 36 AMS 

databases including 1.2 Terabytes of production data. 

 Redesigned AMS Account Summary/homepage with a new User Interface to utilize a 

single screen format that improve efficiency, allows AMS Core to be run in native 

Microsoft Edge mode (no longer dependent on Internet Explorer 11), and emulates the 

style and structure of modern IRS applications such as the IRS.GOV website. 

 Completed implementation of additions, updates, and fixes to various components to 

AMS including Affordable Care Act (ACA) Tools, Checklists, Forms, Inventories 

(Compliance Service Collection Operations (CSCO), Automated Collection System 

Support (ACSS), electronic-4442 & Reasonable Cause Assistance (RCA)), 

Remittances (3244/795A), Reports, Tax Return Data, Worksheets, Calendar, Financial 

Statement, Innocent Spouse, Return Refund Check, and Correspondent Imaging 

Inventory (CII). 

 Re-platformed AMS from Red Hat Enterprise Linux (RHEL 6) JBoss to 

RHEL7/Spring Boot. 

FY 2023/2024 Future Objectives: 

 Complete User Interface upgrades and migration to remediate security findings and 

allow all AMS to run in native Edge mode especially the CII component. 

 Implement a new Graphical User Interface (GUI) tool that will allow certain business 

contacts to make updates to AMS Worksheets and Checklists to free severely limited 

AMS Application and Development (AD) resources for other work. 

 Upgrade Commercial Off the Shelf (COTS) products Brava & Documentum if DME 

funding is approved. 

 Modify AMS to allow certain SBSE users to have access to both CSCO and ACSS 

inventories at the same time if funding is approved. 

 Upgrade of AMS servers to RHEL8. 

 Review the possibility of adding Correspondence Imaging Inventories for business 

units other than W&I to allow for greater flexibility in managing taxpayer 

correspondence digitally. 

 Migrate AMS from existing in-house Continuous Integration and Continuous 

Development (CICD) tools and processes to Enterprise offerings (Jenkins Software 

Tool, Incident Management of Record (IMR), Central Software Staging Repository 

(CSSR). 

 Migrate AMS ClearQuest to Engineering Workload Management (EWM), Rational 

Team Concert (RTC), and Collaborative Lifecycle Management (CLM). 

 Expand existing AMS audit logging to comply with latest government standards. 
7 

Affordable Care Act Administration 

Description: 

The Affordable Care Act (ACA) investment encompasses the planning, development, and 

implementation, operations and maintenance of IT systems needed to support IRS's tax 

administration responsibilities associated with key provisions of the ACA legislation. 

Investment Obligations: 

Type FY 2022 

Actual 

FY 2023 

Estimated 

Obligations 

FY 2024 

Estimated 

Obligations

FY 2024 

President's 

Budget 

$ 

Change 1

% 

Change 1

Sub-Total DME 

Obligations (Including 

Internal labor (Govt. 

FTE)) 

0 . 0 0 0 . 0 7 0 . 0 7 0 . 0 7 0 . 0 0 0 . 0 0 % 

Sub-Total O&M 

Obligations (Including 

Internal Labor (Govt. 

FTE)) 

6 6 . 8 6 2 3 . 6 0 1 9 . 4 4 1 9 . 4 4 - 4 . 1 6 - 1 7 . 6 3 % 

Total Obligations 66.86 23.67 19.51 1 9 . 5 1 - 4 . 1 6 - 1 7 . 5 7 % 

1 $ Change and % Change is from the FY 2023 Estimated Obligations to the FY 2024 President's Budget 

Purpose, Accomplishments, Future Objectives: 

The ACA Administration investment implemented many of the changes required to support 

IRS tax administration responsibilities associated with the key provisions of the ACA 

legislation. Releases ACA 1.0 through 7.1, already in production, included the design and 

deployment of new systems, along with changes to existing IRS IT infrastructure. These 

responsibilities required work that encompasses the following: 

 The planning, development, and implementation of new IT systems needed as well as 

updating current systems in support for the implementation of the American Health 

Benefit Exchanges. 

 The validation of health care coverage retained by individuals and provided by 

employers. 

 The administration of a variety of industry-specific credits, fees, and taxes (including, 

but not limited to, branded prescription drug companies, high-cost health insurance 

plans, taxes on medical devices and services); sharing of information across 

governmental entities and additions or changes to individual and business tax 

administration (such as new credits or payments, or changes to return processing). 

 The support of new taxes, credits, and fees, such as the Small Business Health Care 

Tax Credit, Branded Prescription Drug Industry Fee, Excise Tax on Medical Device 

Manufacturers and Hospital Insurance Tax. 

 The maintenance and support of the technical solution for Health Insurance 

Marketplace throughout the year including open enrollment season, along with IRS 

pre-filing compliance activities. 
8 

 The expanded information return processing and capabilities needed for compliance 

processing. 

New IT systems deployed as part of ACA included the ACA Coverage Data Repository 

(CDR), Income and Family Size Determination (IFSV), Information Sharing and Reporting 

(ISR-S), Premium Tax Credit (PTC), ACA Information Returns (AIR), ACA Verification 

Service (AVS), ACA Compliance Validation (ACV), and ACA Information Returns Database 

(DB). 

FY 2022 Accomplishments: 

 Supported the implementation of new tax changes, such as adding Form 1040-NR to eFile Application - External Services Authorization Management (ESAM). 

 Continued to maintain and support Health Insurance Marketplace technical solution 

throughout the year including open enrollment season, along with IRS pre-filing and 

post-filing compliance activities. 

 Implemented annual updates to the information return processing and capabilities 

needed for compliance processing. 

 Made updates to PTC calculations for annual changes and Legislative and Tax Year 

updates. 

FY 2023/2024 Future Objectives: 

IRS will focus on operations and maintenance of the systems in ACA releases 1.0 through 7.1 

in the Current Production Environment (CPE) in support of annual Filing Seasons and Open 

Enrollments. This also includes: 

 CPE updates to existing non-ACA systems that support ACA. 

 Successful execution of open enrollment and filing season for FY 2023. 

 Maintaining the ACA systems and upgrading as needed to ensure security and conform 

to IRS standards and guidelines for infrastructure currency. 

 Continue support for IRS Transformation related changes in PTC. 

Also, ISR-S will focus on integrating ACA Services with Application Programming Interface 

(API) Management Platform and moving ACA Services to the cloud as required by the 

Legislative and Tax Year updates. The planned IRS Transformation work for ISR-S also 

includes system upgrades and SiteMinder replacement with Ping Federate. 
9 

Customer Account Data Engine 2 (CADE 2) 

Description: 

CADE 2 is IRS's modernized core tax processing system. It leverages modern-day database 

technology, programming languages and principles to determine refunds, penalty, and interest, 

monitor compliance, and track historical data about individual taxpayer accounts. CADE 2 

implements a data-centric solution which provides daily processing of taxpayer accounts. 

Investment Obligations: 

Type FY 2022 

Actual 

FY 2023 

Estimated 

Obligations 

FY 2024 

Estimated 

Obligations

FY 2024 

President's 

Budget 

$ 

Change 1

% 

Change 1

Sub-Total DME 

Obligations (Including 

Internal labor (Govt. 

FTE)) 

120.47 64.52 0.10 0 . 1 0 - 6 4 . 4 2 - 9 9 . 8 5 % 

Sub-Total O&M 

Obligations (Including 

Internal Labor (Govt. 

FTE)) 

16.66 9.99 18.60 1 8 . 6 0 8 . 6 1 8 6 . 1 9 % 

Total Obligations 137.13 74.51 18.70 1 8 . 7 0 - 5 5 . 8 1 - 7 4 . 9 0 % 

1 $ Change and % Change is from the FY 2023 Estimated Obligations to the FY 2024 President's Budget 

Purpose, Accomplishments, Future Objectives: 

CADE 2 was chartered in 2009 to provide 21st century technology and digital services to the 

taxpayer and IRS employees. CADE 2 is responsible for developing the IRS's modernized 

core tax processing system. CADE 2 implemented a data-centric solution which provides daily 

processing of taxpayer accounts. The CADE 2 solution includes an authoritative database for 

individual taxpayer data that is transforming the way the IRS approaches tax administration. In 

addition, CADE 2 is improving data processing rates by reducing the latency of antiquated 

technology. CADE 2’s goals are: 

 Establish one authoritative source for taxpayer data by leveraging a relational database 

and daily processing. 

 Continue IT modernization efforts so business processes can be realigned to enable 

better taxpayer service and more timely compliance. 

 Demonstrate compliance with Federal Information System Controls Audit Manual 

(FISCAM) and maintain a clean audit opinion. 

 Improve security and privacy posture. 

CADE 2 is progressing through the largest part of the program, Transition State 2 (TS2) and is 

focused on the critical goal of reengineering the Individual Master File (IMF) core 

components through the Individual Tax Processing Engine (ITPE) project, which is prioritized 

due to its complexity and reliance on dwindling subject matter experts. 
10 

CADE 2 began executing on the Target State in FY 2023. In Target State, ITPE, currently 

being built in TS2, will be further modernized to directly access, and update individual 

taxpayer account and transaction data on the CADE 2 database. ITPE will modernize 

remaining key IMF financial cycle components and enable retirement of the IMF Sequential 

File. It will also: 

 Complete modernization of transaction handling, posting, settlement, and analysis for 

individual taxpayer accounts. 

 Include modernized accounting to address outstanding Significant Deficiency (formerly 

Financial Material Weaknesses (FMWs)). 

After Target State, the legacy individual taxpayer account system core components and 

sequential processing will be retired. Completing CADE 2 is not synonymous with "retiring 

IMF"; future capabilities will enable visibility and access to taxpayer account detail on a near 

real-time basis for internal and external consumers of individual taxpayer data. 

FY 2022/2023 Accomplishments: 

 Converted 100 percent of the legacy system of IMF core component code as part of 

reengineering the IMF's core components. 

 Lead an innovative testing approach (i.e., High Volume Functional Testing) which 

promotes identification of code defects earlier in the lifecycle by expanding test 

coverage prior to entering Parallel Validation. 

FY 2023/2024 Future Objectives: 

Planning is still in progress for transformational initiatives IRS will perform in FY 2024. 

 ITPE modernization of core tax processing by the end of FY 2023 and focus on testing 

in FY 2024. 

 Supporting Target State goals of enhancing taxpayer experience and empowering the 

IRS workforce by making data available for downstream consumption by: 

o Conducting foundational architectural and infrastructure analysis. 

o Producing requirements for the prioritized components of the ITPE Step 2 

development effort, including the validation and testing approach. 

e-A3 (Authentication, Authorization, Access) 

Description: 

Securing data and providing secure access and self-help tools to taxpayers are part of the IRS's 

highest priorities. Securing this data includes ongoing assessments of current or evolving 

threats. Under constant evaluation are the access points and self-help tools that are central to 

improving the taxpayer experience. Without rigorous security, taxpayer data and access are at 
11 

risk. e-A3 is an enterprise solution, serving as the front door for the taxpayer or their 

authorized representative. e-A3 supports the IRS Strategic Plan: to Empower and Enable all 

Taxpayers, Drive Increased Agility, Efficiency, Effectiveness and Security, Collaborate with 

External Partners, and Advance Data Access, Usability and Analytics. 

Investment Obligations: 

Type FY 2022 

Actual 

FY 2023 

Estimated 

Obligations 

FY 2024 

Estimated 

Obligations

FY 2024 

President's 

Budget 

$ 

Change 1

% 

Change 1

Sub-Total DME 

Obligations (Including 

Internal labor (Govt. 

FTE)) 

78.80 30.95 16.27 1 6 . 2 7 - 1 4 . 6 8 - 4 7 . 4 3 % 

Sub-Total O&M 

Obligations (Including 

Internal Labor (Govt. 

FTE)) 

2 1 . 7 4 1 2 . 2 9 2 3 . 3 0 2 3 . 3 0 1 1 . 0 1 8 9 . 5 9 % 

Total Obligations 100.54 43.24 39.57 3 9 . 5 7 - 3 . 6 8 - 8 . 5 0 % 

1 $ Change and % Change is from the FY 2023 Estimated Obligations to the FY 2024 President's Budget 

Purpose, Accomplishments, Future Objectives: 

e-A3 is an enterprise solution, serving as the front door for taxpayers and authorized 

representatives by securing data, providing secure access, self-help tools, protecting from 

cyber-attacks and fraud through identity proofing and authentication. This secure access 

infrastructure supports on-demand features, monitoring, analytics, and scaling technology to 

increase availability. Meeting the latest National Institute of Standards and Technology 

(NIST) guidance, eA3 will use external Credential Service Providers (CSP) for identity 

verification, adding online tools in support. 

Secure Access Digital Identity (SADI) is a NIST 800-63-3 and 800-63-2 compliant solution 

to replace Authentication, integrate taxpayer facing applications, expand cloud infrastructure, 

integrate Omni-Channel support, deploy advanced fraud detection and prevention, automate 

incident response, and employ Federation. The Federation process allows the conveyance of 

identity and authentication information across a set of networked systems. SiteMinder 

Replacement Program's focus is enacting a new set of Commercial off the shelf (COTS) to 

meet strategic and financial goal alignments. It will support enterprise goals focused on 

establishing measurable and achievable transformation of core Identity Credential & Access 

Management Modernization (ICAMM) Program elements. 

FY 2022 Accomplishments: 

SADI has accomplished and will continue to build on the following: 

 Expanded customer services, integrating new applications to Federate with an external 

CSP to expand taxpayer coverage. 

 Complied additional requirements under NIST 800-63-3. 

 Replaced Authentication to comply with NIST 800-63-2. 
12 

 Unified the taxpayer experience by establishing an integration point for non-digital 

channels to link with digital accounts. 

FY 2023/2024 Future Objectives: 

 Modernize Secure Access to leverage updated software, hardware, and Cloud 

technology, scaling to increase system availability. 

 Expand and automate fraud detection, user metrics, and operations monitoring. 

Authorization (Az) Framework provides authorization checks for applications of taxpayer 

records, validating user authorizations. It will continue to expand its list of client applications 

and supporting data. It currently provides checks for the e-Services Consent API. It is 

scheduled to support e-Services Terms of Service (TOS), Federal Contractor Tax Check 

System (FCTCS), and Taxpayer First Act (TFA) 2201 Income Verification Express Service 

(IVES) authorization checks. The roadmap includes connections to the Central Authorization 

File database for finer authorization checks in the future. 

AZ Framework has accomplished and will continue to build on the following: 

FY 2022 Accomplishments: 

 Operation and Maintenance (O&M) on existing authorization service. 

 Enhanced authorization service for current client applications. 

 Developed authorization service for containerized on-premises in the lower 

environments. 

 Provided enhancements, client application integration, O&M and will continue to add 

client applications and support additional data sources. 

FY 2023/2024 Future Objectives: 

Planning is still in progress for transformational initiatives IRS will perform in FY 2024. 

 Enhancements to its authorization solution while maintaining O&M. 

 Authorization services on a containerized on-premises environment in production. 

 Support SADI and e-Services with redesign of the eAuthentication personalities. 

Provide authorization checks for tax professionals attempting to access taxpayer 

records. 

 Integration with other IRS applications to include: FCTCS and IVES. 

Electronic Signature Storage and Retrieval (ESSAR) will provide client applications the 

ability to store and retrieve electronic signatures, including signatures of Form 4506-C 

(Request for Copy of Tax Return), aiding TFA 2201 IVES authorization process. Relevant 

stakeholders (e.g., Enterprise Digitalization and Case Management Office (EDCMO), Digital 

and Mobile Adaptive Forms (DMAF), Online Services, business units) will aid developing 

new processes to improve taxpayer service performance, compliance, improving customer 
13 

experience and identifying fraud. The roadmap provides support for additional client 

applications, increasing performance, and enhanced security and access controls. 

ESSAR has accomplished and will continue to build upon the following: 

FY 2022 Accomplishments: 

 Back-ended common enterprise shared service providing recording of the electronic 

 signatures for IRS documents. 

 Enhanced system monitoring and control with SPLUNK and Application Dynamic 

(AppD) tools integration. 

FY 2023/2024 Future Objectives: 

 Complete modernization, moving to OpenShift containers and migrating to Integrated 

Enterprise Portal (IEP) Amazon Web Services (AWS) Cloud. Providing compliance 

with e-Signature IRM 10.10.1. 

 Integration with new client applications supporting IRS Forms Digitization and 

development of mobile adaptive forms including the standardization of the intake 

process for signatures storage and processing within IRS. 

 Enterprise efforts to develop the technical design for e-Signature Services (e.g., 

requirements), including support for National Archives and Records Administration 

Electronic Records Management Requirements, storage of joint filling documentation 

with multiple eSignature standards. 

e-Services (e-SVS) 

Description: 

e-Services are a suite of web-based, self-assisted services, most of which, utilize two parallel 

multi-tiered access portals, one for external IRS users and one for internal IRS employees. 

Investment Obligations: 

Type FY 2022 

Actual 

FY 2023 

Estimated 

Obligations 

FY 2024 

Estimated 

Obligations

FY 2024 

President's 

Budget 

$ 

Change 1

% 

Change 1

Sub-Total DME 

Obligations (Including 

Internal labor (Govt. 

FTE)) 

0 . 3 1 0 . 0 0 0 . 0 0 0 . 0 0 0 . 0 0 0 . 0 0 % 

Sub-Total O&M 

Obligations (Including 

Internal Labor (Govt. 

FTE)) 

9 . 6 3 8 . 1 8 8 . 6 3 8 . 6 3 0 . 4 5 5 . 5 0 % 

Total Obligations 9.93 8.18 8.63 8.63 0.45 5.50% 

1 $ Change and % Change is from the FY 2023 Estimated Obligations to the FY 2024 President's Budget 
14 

Purpose, Accomplishments, Future Objectives: 

As part of Organization and Business Systems Modernization programs, the Internal Revenue 

Service has reinforced the importance of leveraging the indirect channel of third-party 

relationships to meet its strategic goals of service to all taxpayers, and productivity. 

FY 2022 Accomplishments: 

 Delivered Income Verification Express Service (IVES) Automation along the new eServices cloud-based application Forms Based Processing (FBP) as part of the 

Taxpayer First Act (TFA) solutions. 

 Delivered FY 2022 Operations and Maintenance changes for all e-Services 

applications. 

 Implemented electronic filing authorization for 5 new TFA tax forms. 

 Moved all Filing Information Returns Electronically (FIRE) users to the External 

Services Authorization Management (ESAM). 

 Digitized the TFA fingerprinting capture. 

 Added new Document Upload Tool users to ESAM for Customer Account 

Relationship Environment (CARE). 

 Delivered TDS Late Legislative and Wage and Income for 2023. 

FY 2023/2024 Future Objectives: 

 Incorporate Taxpayer First Act information return users. 

 Automate Certification of Acceptance Agents. 

 Deliver TDS Legislative and Wage and Income 2023. 

 Modernize Transcript Delivery System. 

 Deliver FY 2023/2024 Operations and Maintenance changes for e-Services. 

 Deliver TDS Late Legislative and Wage and Income 2024. 

Enterprise Case Management (ECM) 

Description: 

Enterprise Case Management (ECM) provides the IRS with an enterprise solution for 

streamlining case and workload management processes to improve the quality and 

effectiveness of case interactions with individual taxpayers, small and large businesses, taxexempt organizations, and others. ECM will digitize case information, provide business 

automation, and increase resource alignment across IRS business units to improve customer 

service and reduce the timeframe for case resolution. 
15 

Investment Obligations: 

Type FY 2022 

Actual 

FY 2023 

Estimated 

Obligations 

FY 2024 

Estimated 

Obligations

FY 2024 

President's 

Budget 

$ 

Change 1

% 

Change 1

Sub-Total DME 

Obligations (Including 

Internal labor (Govt. 

FTE)) 

80.07 144.78 232.02 1 5 0 . 0 2 5 . 2 4 3 . 6 2 % 

Sub-Total O&M 

Obligations (Including 

Internal Labor (Govt. 

FTE)) 

3 . 5 5 2 . 8 6 6 . 2 1 6 . 2 1 3 . 3 6 1 1 7 . 3 5 % 

Total Obligations 83.62 147.64 238.23 1 5 6 . 2 3 8 . 5 9 5 . 8 2 % 

1 $ Change and % Change is from the FY 2023 Estimated Obligations to the FY 2024 President's Budget 

Purpose, Accomplishments, Future Objectives: 

ECM provides an enterprise solution for performing case management functions using a 

Commercial Off the Shelf (COTS) platform and common services to improve customer 

service, automate manual processes, increase efficiencies, and simplify case management 

systems operations. ECM helps drive modernization efforts across the IRS, leading to 

increased business and IT efficiencies and improved customer service while enabling the 

retirement of legacy case management systems/components. 

The IRS envisions modernizing and standardizing enterprise-wide case management processes 

and systems to provide top quality service to taxpayers. ECM will empower employees to 

rapidly resolve cases in a simplified technical environment, designed to drive efficiency and 

collaboration. In FY 2023, the ECM Program's primary focus will be on the Exam Line of 

Business, with a secondary focus on delivering additional functionality for current ECM 

applications and on-boarding additional new users as capacity allows. 

The target platform for ECM has been deployed into production and we continue to work with 

various business process owners to prepare their individual applications to go live. Continued 

work to integrate data and common services and develop applications on the platform will 

result in most major business organizations transitioning off their legacy case management 

systems over time. These business process deployments demonstrate how ECM will improve 

business units' case management and better serve their customers. The adoption and evolution 

of ECM continues in FY 2023 and beyond to empower employees to rapidly resolve cases in a 

simplified technical environment, designed to drive efficiency and collaboration. 

FY 2022 Accomplishments: 

 Delivered Releases 1 thru 4. They provided IT and Business foundational and case 

management capabilities for the TE/GE's Exempt Organization Customer Service 

group, W&I Grants Management, External Referrals, Equity Diversity and Inclusion 

Anti-Harassment and Sexual Harassment business processes. These releases also 

included data integration with individual taxpayer account data and establishment of 

the Exam line of business framework. 
16 

 Delivered five business solutions across Services and Enforcement and Operations 

Support. These included integration with the foundational data services and established 

the initial Exam framework to begin development of a single Exam solution and 

integrated with additional prioritized data sources. 

FY 2023 Accomplishments: 

 Completed Release 5. Release 5 continued development of the Exam line of business 

application. With Release 5, ECM deployed additional system functionality for Equity, 

Diversity, and Inclusion (EDI), Employee Conduct (EmpCon), Tax Exempt 

Government Entities (TEGE) Exempt Organization Customer Support (EOCS), 

Privacy, Governmental Liaison and Disclosure (PGLD) Clearance Management 

(ClearMGMT), External Referrals, and integration with Digitalization Research & 

Execution (IT Digital Transformation) - DIGI. These updates enhance the ability for 

employees to work and resolve cases more effectively and in a timelier manner. 

 Started Release 6. This release continues developing the single Exam Solution, focused 

on Field Exam and Correspondence Exam. The program will build out 1040 returns 

Exam implementation and begin to scale to implement the next set of logical Exam 

releases. Release 6 will continue ECM integration with key suppliers to deliver 

modernization goals, including additional modernized data access and integration with 

Enterprise Tax Calculation Services (ETCS). 

FY 2023/2024 Future Objectives: 

Planning is still in progress for transformational initiatives IRS will perform in FY 2024. 

 Subsequent ECM releases in FY 2023 and FY 2024 will focus on delivering additional 

capabilities for the single exam solution while looking for opportunities to migrate 

additional business processes to ECM. 

Foreign Account Tax Compliance Act (FATCA) 

Description: 

FATCA requires foreign financial institutions to report to the IRS information about financial 

accounts held by U.S. taxpayers, or foreign entities in which U.S. taxpayers hold a substantial 

ownership interest. This investment is essential to the IRS fulfilling its international 

commitments and to the IRS fully utilizing the information directed by Congress to promote 

compliance for U.S. taxpayers using foreign accounts. 
17 

Investment Obligations: 

Type FY 2022 

Actual 

FY 2023 

Estimated 

Obligations 

FY 2024 

Estimated 

Obligations

FY 2024 

President's 

Budget 

$ 

Change 1

% 

Change 1

Sub-Total DME 

Obligations (Including 

Internal labor (Govt. 

FTE)) 

0 . 0 0 0 . 0 0 0 . 0 0 0 . 0 0 0 . 0 0 0 . 0 0 % 

Sub-Total O&M 

Obligations (Including 

Internal Labor (Govt. 

FTE)) 

2 4 . 8 8 8 . 1 9 8 . 6 0 8 . 6 0 0 . 4 1 5 . 0 0 % 

Total Obligations 24.88 8.19 8.60 8.60 0.41 5.00% 

1 $ Change and % Change is from the FY 2023 Estimated Obligations to the FY 2024 President's Budget 

Purpose, Accomplishments, Future Objectives: 

The purpose and goal of FATCA is to promote disclosure of foreign accounts held by U.S. 

taxpayers and to integrate this information into current IRS compliance activities. FATCA was 

enacted in 2010, and includes reporting requirements for U.S. taxpayers and Foreign Financial 

Institutions (FFIs). FACTA requires U.S. taxpayers holding foreign financial assets, with 

aggregate values exceeding certain thresholds, to annually report information to the IRS; and 

for FFIs with U.S. taxpayer accounts to register, report annually to the IRS, and withhold/pay 

30 percent of selected U.S. source income to the IRS. These complementary provisions create 

a web of international tax accountability, allowing the IRS to gather and analyze information 

from multiple sources, bolstering the compliance of U.S. taxpayers with assets overseas. 

Treasury has worked with foreign governments to negotiate Intergovernmental Agreements 

(IGAs) that address specific legal impediments surrounding privacy laws and the disclosure of 

account holder information. In addition to foreign account and asset data submitted by 

taxpayers and entities, the IRS will assemble and transmit Bank Deposit and Interest (BDI) 

data on accounts held by foreign nationals from U.S. financial institutions (FIs) to foreign 

government Host Country Tax Authorities (HCTAs), under agreements intended to facilitate 

FATCA adoption. 

The FATCA investment encompasses planning, development, and implementation of key IT 

systems needed to support IRS tax administration response to FATCA provisions. Work is 

organized into Releases that deploy functionality to meet key legislative dates. Major 

application components of the FATCA Program are: Financial Institution (FI) Registration, 

International Data Exchange Service (IDES), International Compliance Management Model 

(ICMM), Withholding and Refund (W&R) and Qualified Intermediary (QI) Application. 

Release details are explained in further detail below. 

FY 2022 Accomplishments: 

The IRS has delivered all legislatively mandated functionality ahead of schedule and under 

budget that was approved under FATCA governance. 
18 

 Deployed state-of-the-art FATCA Registration solution for FIs worldwide, establishing 

a streamlined environment to register and ensuring data security. As of April 17, 2023, 

469,336 FIs have registered. 

 Developed Global Intermediary Information Number (GIIN), issued to FIs that register 

with the IRS that allows the U.S. and IGA partners to identify FIs with associated 

filing data. 

 Deployed an electronically searchable/downloadable FI List. 

 Developed uniform standards for data collection/transmission from FIs via the FATCA 

XML schema, with cooperation of foreign governments; information sharing pursuant 

to IGAs will takes place in accordance with these standards. 

 Released new FATCA forms and deployed a global platform, International Data 

Exchange Service (IDES); successfully enabling reporting and electronic information 

exchange. 

 Launched ICMM to receive, process, store, and manage FATCA data received from 

various sources, making it available for future compliance activities. 

 Implemented significant communication/ outreach activities to streamline processes 

and provide FATCA guidance (e.g., issues escalated from IRS.GOV, eHelp Desk, and 

Comments Application). 

 Established IGAs with over 100 governments worldwide, on behalf of The Department 

of Treasury. 

 Implemented Reciprocal Data Exchanges to include Form 1042S-Withholding Agent 

changes; application submission, QI Agreements; and Renewal of FI Agreements. 

 Released certification process and features to allow FATCA FI and QI to stay 

complaint with FATCA. Improved capabilities to improve and support the certification 

process were also achieved and delivered. 

 Implemented Country by Country Reporting (CbC) as part of the Organization for 

Economic Cooperation & Development (OECD)’s Base Erosion and Profit Shifting 

(BEPS). BEPS intends to promote greater transparency for tax administrations by 

providing them with relevant and reliable information to conduct high-level transfer 

pricing risk assessments through increased transfer pricing documentation 

requirements. 

 CbC implemented a system to intake and process Form 8975 which is used to report a 

U.S. Multinational Enterprise group’s income, taxes paid, and other indicators of 

economic activity on a country-by-country basis. 

FY 2023 Accomplishments: 

 Incorporated OECD schema updates and other technical modernizations. 

FY 2023/2024 Future Objectives: 

FATCA's long-term goals will be achieved through the FATCA Program Release Plan, which 

outlines a prioritized approach to: address required legislative mandates, deliver new/enhanced 

business capabilities, reduce/mitigate risks, evaluate deficiencies in current system 
19 

capabilities, reduce manual workarounds for the Business and IT, improve FATCA 

compliance practices, and establish IT capabilities that can support other IRS initiatives. 

 Implement infrastructure currency upgrades. FATCA FI webservices, Foreign 

Financial Institution (FFI) List and IDES are Lights on Category, where are CbC, BOE 

and Tableau project are DME Category. 

 Application teams will continue providing support for any production, emerging P1/P2 

issues. Address any security activities, requests, and findings. Will continue 

implementing infrastructure currency upgrades. 

 DME will take all development initiates including as per business needs maintaining 

the projects. 

 Additional development may be spent on Business Object Environment (BOE) and 

Tableau projects. 

 FATCA FI Registered User Portal (RUP)/Employee User Portal (EUP)/Webservices, 

QI, (ICMM) may continue to be in break fix/Light on mode. 

 Continue providing support for any production, emerging P1/P2 issues. Address any 

security activities, requests, and findings. Will continue implementing infrastructure 

currency upgrades. 

 Continue incorporating OECD schema updates and other technical modernizations. 

Individual Master File (IMF) 

Description: 

IMF is the authoritative data source for individual tax account data. All other IRS information 

system applications that process IMF data depend on output from this source. IMF is a critical 

component of IRS's ability to process tax returns. IMF is considered a Treasury High Value 

Asset (HVA) because of its critical role in tax administration. The Office of Management and 

Budget Memorandum M-17-09 Management of Federal High Value Assets defines HVAs as 

federal information systems, information, and data for which an unauthorized access, use, 

disclosure, disruption, modification, or destruction could cause a significant impact to the 

United States' national security interests, foreign relations, economy, or to the public 

confidence, civil liberties, or public health and safety of the American people. 
20 

Investment Obligations: 

Type FY 2022 

Actual 

FY 2023 

Estimated 

Obligations 

FY 2024 

Estimated 

Obligations

FY 2024 

President's 

Budget 

$ 

Change 1

% 

Change 1

Sub-Total DME 

Obligations (Including 

Internal labor (Govt. 

FTE)) 

4.67 6.36 178.76 0 . 0 9 -6.27 - 9 8 . 5 9 % 

Sub-Total O&M 

Obligations (Including 

Internal Labor (Govt. 

FTE)) 

2 0 . 6 1 9 . 7 1 1 0 . 7 0 1 0 . 7 0 0 . 9 9 1 0 . 2 0 % 

0otal Obligations 25.28 16.07 189.46 1 0 . 7 9 -5.28 - 3 2 . 8 6 % 

1 $ Change and % Change is from the FY 2023 Estimated Obligations to the FY 2024 President's Budget 

Purpose, Accomplishments, Future Objectives: 

IRS is responsible for collecting revenue from individuals to fund the operations of the federal 

government. To effectively accomplish this goal, it must maintain authoritative data on 

individual taxpayers. The IMF is the authoritative data store for individual taxpayer's 

accounts. Within the IMF, accounts are updated, taxes are assessed, and refunds are generated 

as required each tax filing period. Virtually all IRS information system applications and 

processes depend on output, directly or indirectly, from this data source. 

IMF is a complex suite of legacy components, originating in the 1960’s and has been 

extensively expanded and modified through the years. IMF’s original objective was to 

maintain and balance the individual taxpayer account data. Over time, many ancillary 

functions were added to IMF scope and objectives, such as providing hundreds of taxpayer 

account data extracts from IMF to other systems, for tax processing supporting other 

functions, including reporting. In FY 2022 IRS started to embark upon modernizing IMF. IMF 

Modernization will lay the foundation to transform the IRS to be a world class financial and 

revenue collection agency. 

The IMF sits at the heart of every function performed by the service and its modernization is 

foundational to several strategic priorities. The IMF Modernization Portfolio completes the 

work started by the CADE 2 Program. New IMF Modernization initiatives will fully 

modernize individual taxpayer account management functions and distribution of individual 

taxpayer account data. They will also decommission legacy IMF, dramatically simplifying 

how individual taxpayer account data is shared with IRS Web Applications, Enterprise Case 

Management, and Financial Reporting. It will also support adoption of modernized solutions 

for downstream systems and end users. Most importantly, the benefits to the taxpayers include 

more accurate and reliable information on their account status and the availability of 

modernized reporting and analytics capabilities for individual taxpayer reports. IMF fills the 

functional needs of individual taxpayer account processing and performs Operations and 

Maintenance for tax law changes. Future endeavors include translating key IMF runs from 

Assembly Language Coding (ALC) to Java in conjunction with the CADE 2 and Individual 

Tax Processing Engine (ITPE) projects. The IMF team will continue interacting with 

programs that impact IMF and continue performing Operations and Maintenance for tax law 

and maintenance changes. 
21 

FY 2022 Accomplishments: 

 IMF continues to fill the functional needs of individual taxpayer account processing 

and to perform Operations and Maintenance for tax law changes. 

FY 2023 Future Objectives for IMF O&M: 

 Translating key IMF runs from Assembly Language Coding to Java in conjunction with 

the CADE 2 and Individual Tax Processing Engine projects. 

 Interact with programs that impact IMF. 

 Continue performing Operations and Maintenance for tax law and maintenance 

changes. 

FY 2023/2024 Future Objectives for IMF Modernization: 

Planning is still in progress for transformational initiatives IRS will perform in FY2024. 

 Analyze downstream usage of IMF data to prioritize and plan IMF component 

(programs or datafiles) optimization; create overall Optimization Roadmap; and 

complete optimization of first set of IMF Runs. 

 Design a new cloud-native Individual Taxpayer Analytical Datastore to be used as a 

source for creating business reports and extracts. This work includes: 

o Finalizing analytic data store use cases. 

o Identifying preliminary technology stack for analytic datastore. 

o Completing the logical and physical design. 

Information Returns Modernization (IR Mod) formerly Business Services 

Description: 

Information Returns Modernization (IR Mod) program will transform and modernize end-toend IR pipeline, improving data while enabling technological advancement within IRS. This 

will enhance compliance and enforcement activities and help close the tax gap by increasing 

processing efficiency, retiring legacy IR systems, and expanding self-service capabilities to 

taxpayers. Initial release of IR Mod (R1) will be delivered for Filing Season 2023 to meet the 

legislatively mandated date set by TFA Provision 2102. R1 includes deployment of a Cloudbased multi-channel intake interface for 1099 Form Family and downstream modernization 

that lays the foundation for future releases. IR Mod will provide a simple and secure manner 

for small businesses and form transmitters to file critical IRs electronically through an online 

business services platform. This platform will enable small business to prepare and file 

information returns online while preparing payee statements and creating business records. 
22 

Investment Obligations: 

Type FY 2022 

Actual 

FY 2023 

Estimated 

Obligations 

FY 2024 

Estimated 

Obligations

FY 2024 

President's 

Budget 

$ 

Change 1

% 

Change 1

Sub-Total DME 

Obligations (Including 

Internal labor (Govt. 

FTE)) 

7 1 . 9 0 3 0 . 0 0 1 0 5 . 0 0 0 . 0 0 - 3 0 . 0 0 - 1 0 0 . 0 0 % 

Sub-Total O&M 

Obligations (Including 

Internal Labor (Govt. 

FTE)) 

0 . 0 0 5 9 . 6 0 5 . 6 4 5 . 6 4 - 5 3 . 9 6 - 9 0 . 5 4 % 

Total Obligations 71.90 89.60 110.64 5 . 6 4 - 8 3 . 9 6 - 9 3 . 7 1 % 

1 $ Change and % Change is from the FY 2023 Estimated Obligations to the FY 2024 President's Budget 

Purpose, Accomplishments, Future Objectives: 

The IRS will continue to modernize core information return filing systems to provide the 

quicker and easier filing services that taxpayers expect. These outcomes will be realized 

through data-driven operations and decision-making, and core information returns systems 

modernization. Information Return (IR) Modernization (Mod) supports the goal of enhancing 

systemic identification of noncompliance and fraud, while also decreasing false positives, by 

improving data quality and availability for downstream compliance. Longer term, these efforts 

will also contribute to the IRS's ability to increase efficiency of audits and voluntary 

compliance as taxpayers find it easier to make self-corrections. 

FY 2022/2023 Accomplishments: 

 Completed coordination across IT and the Business to assess Release 1 Organizational 

Readiness and develop the tools, methods, and communications necessary to support a 

successful and on-time delivery of TFA 2102 capabilities. 

 Delivered modernized Information Returns (IR) processing systems and enhanced 

legacy systems to interface with the new Form 1099 portal on 12/19/2022, laying the 

groundwork for future phases of work as the IRS modernizes the entire end-to-end IR 

pipeline. 

 Completed development of the Information Returns Modernization (IR Mod) web 

portal and modernized processing systems on 12/19/2022. The IR Mod system was 

made available to taxpayers on 1/3/2023, which satisfies the Taxpayer First Act (TFA) 

Section 2102 legislative mandate, and will enable taxpayers and small businesses to 

prepare, file and distribute Form 1099 electronically. 

FY 2023/2024 Future Objectives: 

Planning is still in progress for transformational initiatives IRS will perform in FY 2024. 

 Provide enhanced Information Return Review Portal, Application-to-Application 

(A2A) Capability, SCRIPS Paper Processing, Partial Search Function within the CSR 
23 

Portal, NTIN Cloud Service, Information Return Review Portal (IRRP), and New 

IRIS-Replay-Microservice. 

 Enable downstream processing of automatic extensions that are received through IR 

Mod platform. Enhance the platform for intake and processing of the 1042 Form 

Family, 1098 Form Family, 5498 Form Family, 392X Form Family, Form 8027, Form 

8508, Form 8596, Form 8596-A, Form 8955-SSA, and Form 8809. 

 Enhance scalability and processing of information return data storage to meet future 

requirements for the forms listed above as well as Cryptocurrency information 

reporting as required in the Infrastructure Investment & Jobs Act (IIJA). 

 Enhance the platform for intake and processing of Form 8300-DA as required in the 

IIJA. 

 Provide 1099-DA requirements. 

 Complete new Information Return Data Base (IRDB) and Information Returns 

Processing System (IRPS) migration to the cloud. 

 Begin AIR Channel, G2G/NS Channel, PreCompliance Database. 

Integrated Customer Communications Environment (ICCE) 

Description: 

Integrated Customer Communications Environment (ICCE) provides problem-solving 

information through software and connections to legacy databases for both the phone and web. 

These applications use voice response, Internet, and other computer technology to provide 

service to taxpayers 24 hours a day. 

Investment Obligations: 

Type FY 2022 

Actual 

FY 2023 

Estimated 

Obligations 

FY 2024 

Estimated 

Obligations

FY 2024 

President's 

Budget 

$ 

Change 1

% 

Change 1

Sub-Total DME 

Obligations (Including 

Internal labor (Govt. 

FTE)) 

0.66 0.00 0.00 0 . 0 0 0 . 0 0 0 . 0 0 % 

Sub-Total O&M 

Obligations (Including 

Internal Labor (Govt. 

FTE)) 

1 2 . 0 4 9 . 5 3 1 0 . 0 0 1 0 . 0 0 0 . 4 7 4 . 9 3 % 

Total Obligations 12.70 9.53 10.00 10.00 0.47 4.93% 

1 $ Change and % Change is from the FY 2023 Estimated Obligations to the FY 2024 President's Budget 

Purpose, Accomplishments, Future Objectives: 

ICCE supports the IRS’s mission of helping taxpayers meet their tax obligations while 

protecting the integrity of the tax system. 

ICCE allows taxpayers to securely perform various tasks online, including: 
24 

 Volunteer Income Tax Assistance (VITA) and Federal Student Aid – Data share 

(FSA-D), which are available for individual taxpayers. 

 Additionally, ICCE facilitates the Private Debt Collection Data Transfer Component 

(PDTC) and FUTURE Act direct Data Exchange (FA-DDX), which enable Private 

Collection Agencies (PCAs) to collect past due taxes and allow the Department of 

Education to securely retrieve taxpayers' Federal Tax Information to process their 

Free Application for Student Aid (FAFSA). 

FY 2022 Accomplishments: 

 Improved audit logging by using Splunk instead of Security Audit and Analysis System 

(SAAS) and retired the Get My Payment app. 

 Implemented FA-DDX and App Programming Interface (API). 

 Integrated FSA-D with the new site for Department of Education apps 

(Studentloan.gov). 

 Deployed nine functionalities using the automated call routing Voice Bot with User and 

Network Service (UNS)/Contact Service Support Division (CCSD) and continued to 

deliver additional applications in four phases. 

 Updated Online Payment Agreement (OPA) and Voice Balance Due (VBD) apps, 

allowing users to extend short-term payment plans to 180 days and updated 

Application User Fee for Installment Agreements. 

 Completed migration from Google Analytics web applications version 3 to version 4 to 

follow cyber security mandate. 

 Call Processing Provided two menu options within ICCE Telephone applications to 

access one-time payments and Notice FAQ. 

 Implemented "Topic Base Routing Menu" to route callers more accurately based on 

their inquiry. 

 Implemented a feature to track user behavior on the Customer Voice Portal (CVP) 

while waiting for service and listening to automated messages. 

 Migrated apps (OPA, IPPIN, and Get Transcript) from e-Authentication to Secure 

Access Digital Integration (SADI), providing a more secure experience for taxpayers. 

 Completed Infrastructure Currency updates by upgrading JBoss 8, MQ 9, and Oracle 

19c, Oracle Exadata Database on the Business Web Application Server (BWAS) and 

Database servers. 

 Updated Where’s My Refund (WMR) and IRS2Go apps to provide refund status for 

two additional tax years. 

FY 2023/2024 Future Objectives: 

 Maintain all telephone, web, cloud, and mobile applications. 

 Retire Database (FSA-D) and Income-Driven Repayment (FSA-D IDR). 

 Deliver updates to the FA-DDX API, support Ed integration testing, and prepare to go 

live in 2023. 

 Implement multilingual support for Web Apps. 
25 

 Update remaining telephone-based apps ACS Conversational IVR (ACI) to utilize 

Voice Bot in a joint effort with UNS/CCSD and migrate the Automated Collection 

system (ACS) APIs to the enterprise Gateway. 

 ACI will be deploying WMR and Where’s My Amended Return APIs for its telephonebased application in a joint with (UNS) and (CCSD). 

 Resolve Plan of Action and Milestone (POA&M) weaknesses, modernize ICCE apps, 

and prepare to migrate to the cloud. 

 Meet OMB Audit application logging requirements for all ICCE by migrating from 

Internet Protocol version 4 (IPv4) to IPv6 and migrating Cron jobs to Control-M 

(CRON). 

Integrated Data Retrieval System (IDRS) 

Description: 

Since 1973, the Integrated Data Retrieval System (IDRS) has been a mission critical system. 

Used by 60,000 IRS employees, it provides for systemic review, consistency in case control, 

alleviates staffing needs, issues notices to taxpayers and allows taxpayers to see status of 

refunds. IDRS is one of Treasury’s high value assets (HVAs) for its critical role in tax 

administration. It manages data retrieved from the Tax Master Files allowing IRS employees 

to take specific actions on taxpayer account issues, track status and post updates back to the 

Master Files. It provides for systemic review of case status, alleviating staffing needs and 

providing consistency in case control. Actions taken via IDRS include notice issuance, 

installment agreement processing, offers in compromise, adjustment processing, penalty and 

interest computations and explanations, credit and debit transfers within an account or other 

related accounts and research of taxpayer accounts for problem resolution of taxpayer 

inquiries. 

Investment Obligations: 

Type FY 2022 

Actual 

FY 2023 

Estimated 

Obligations 

FY 2024 

Estimated 

Obligations

FY 2024 

President's 

Budget 

$ 

Change 1

% 

Change 1

Sub-Total DME 

Obligations (Including 

Internal labor (Govt. 

FTE)) 

0 . 0 1 2 5 . 0 0 3 0 . 0 0 0 . 0 0 - 2 5 . 0 0 - 1 0 0 . 0 0 % 

Sub-Total O&M 

Obligations (Including 

Internal Labor (Govt. 

FTE)) 

1 5 . 0 5 1 4 . 9 3 1 6 . 0 8 1 6 . 0 8 1 . 1 5 7 . 7 0 % 

Total Obligations 15.06 39.93 46.08 1 6 . 0 8 - 2 3 . 8 5 - 5 9 . 7 3 % 

1 $ Change and % Change is from the FY 2023 Estimated Obligations to the FY 2024 President's Budget 
26 

Purpose, Accomplishments, Future Objectives: 

IDRS is a secure, reliable, flexible, and mission-critical system consisting of databases and 

programs supporting IRS employees who are working active tax cases. 

 IDRS manages data retrieved from the Tax Master Files allowing over 60,000 IRS 

employees who use it daily to take actions on specific taxpayer account issues, track 

status and post updates back to the Master Files. 

 IDRS provides for systemic review of case status, reducing staffing needs and 

providing consistency in case control. For example, each time a taxpayer phones IRS, 

the representative answering the phone uses IDRS to log the call and answer any 

questions. 

 Actions taken via IDRS include (but are not limited to): notice issuance; taxpayer 

correspondence; installment agreement processing; offers in compromise; adjustment 

processing; penalty and interest computations and explanations; credit and debit 

transfers among accounts; and research of taxpayer accounts for problem resolution of 

taxpayer inquiries. 

 Using data analytics, IDRS enables IRS to efficiently evaluate taxpayer data to inform 

enforcement and secure legal compliance, both domestically and internationally. 

 IRS internet applications access IDRS to provide services, information, and assistance 

to taxpayers. For example, in 2022, there were over 384 million inquiries via Where'smy-refund at www.IRS.gov and over 4.9 million business taxpayers obtain Employer 

Identification Numbers through www.IRS.gov instead of paper correspondence 

annually. IDRS enables businesses that provide payroll services to submit tax data on 

behalf of millions of taxpayers. It also collaborates with registered tax practitioners to 

reduce the burden of filing Powers of Attorney and Taxpayer Information 

Authorizations, allowing them to request access to other e-Services. 

IDRS produces a variety of tax information that facilitates collaboration with various internal 

and external partners, including Social Security Administration, Bureau of the Fiscal Service, 

state and local governments, and tax practitioners. IDRS is continuously monitored for cost, 

schedule, and project performance. IDRS's taxpayer-centered services ensure consistent, 

efficient service, and helps address various performance gaps. 

FY 2022 Accomplishments: 

 Populated Penalty and Interest Tables for Taxpayer Delinquent Accounts (TDA), 

Automated Collections (ACS), and Automated Lien (ALP) notices. 

 Interest rate changes, Systemic Pause of Civil Penalties.

 Inflation Adjustments for FS 2023 under Public Law 113-295, Provision 208 that 

“certain penalties are adjusted for inflation.” 

 Interest rate changes requiring an update to program code. 

 Added a new 971 transaction to IDRS CC FRM77 to track National Federation for the 

Blind (NFB) media preference from Form 9000. 
27 

FY 2023/2024 Future Objectives: 

Planning is still in progress for transformational initiatives IRS will perform in FY 2024. 

 Populate Penalty and Interest Tables for TDA, Automated Collections (ACS), and 

Automated Lien (ALP) notices. 

 Inflation Adjustments for FS 2024 under PL. 

 Interest rate changes, Systemic Pause of Civil Penalties. 

 Adjustment Command Code (ADJ54) will implement changes related to several 

Unified Work Requests (UWR's), including those related to the future Legislative 

Initiatives. 

 Significant work related to the evolution and transformation of IRS is anticipated to be 

performed. 

 Research Command Codes (RCC) will implement changes related to 4 Unified Work 

Requests (UWR's), including those related to the Tax Reform and the Bipartisan 

Budget Act (BBA). 

 EIN Research and Assignment System (ERAS) will implement changes to provide 

Census Bureau with additional data (approved through an Interagency Agreement 

(IAA)), which is essential to support the program objectives and mission-critical 

statistical functions of the U.S. Census Bureau. 

Integrated Financial System/CORE Financial System (IFS) 

Description: 

The Integrated Financial System (IFS) is the IRS's core financial system used for budget, 

payroll, accounts payable/receivable, general ledger functions and financial reporting. IRS 

uses IFS to report on the cost of operations and manage budgets by fiscal year. In addition, it 

provides functionality supporting the management and administration of the federal 

acquisition/ procurement processes. 

Investment Obligations: 

Type FY 2022 

Actual 

FY 2023 

Estimated 

Obligations 

FY 2024 

Estimated 

Obligations

FY 2024 

President's 

Budget 

$ 

Change 1

% 

Change 1

Sub-Total DME 

Obligations (Including 

Internal labor (Govt. 

FTE)) 

6.49 0.28 0.29 0 . 2 9 0 . 0 1 3 . 5 7 % 

Sub-Total O&M 

Obligations (Including 

Internal Labor (Govt. 

FTE)) 

1 2 . 3 4 1 1 . 6 8 4 . 7 4 4 . 7 4 - 6 . 9 4 - 5 9 . 4 2 % 

Total Obligations 18.83 11.96 5.03 5 . 0 3 - 6 . 9 3 - 5 7 . 9 4 % 

1 $ Change and % Change is from the FY 2023 Estimated Obligations to the FY 2024 President's Budget 
28 

Purpose, Accomplishments, Future Objectives: 

The IFS is the cornerstone of financial management for the Internal Revenue Service (IRS) 

that streamlines financial processes, enhances regulatory compliance, and boosts overall 

financial efficiency. The investment in IFS is an investment in the future success of the IRS. 

By leveraging the powerful Federal version of the Software Application and Products (SAP) 

Commercial Off the Shelf (COTS) software, IFS provides a comprehensive, standardized, and 

auditable solution for managing all aspects of administrative accounting and budget 

formulation, execution, and funds management. 

Further, with its advanced financial reporting capabilities, IFS streamlines critical financial 

functions such as general ledger, managerial cost accounting, accounts payable and receivable, 

purchase card transaction processing, asset accounting, and budgetary and management 

reporting. It also supports the effective management and administration of the federal 

acquisition and procurement processes. 

IFS empowers financial management analysts and accountants with the tools they need to 

effectively manage government finances and respond to audit requests, ensuring a clean audit 

opinion. With its ability to support timely bill payments and meet Federal financial regulatory 

requirements, IFS is an invaluable asset for the IRS, providing peace of mind and financial 

stability for the organization. 

IFS has achieved significant milestones in its mission to support ongoing Federal Financial 

System mandates. The IFS is a Federal version of SAP COTS software, which includes 

Procurement for Public Sector (PPS). 

FY 2022/2023 Accomplishments: 

IFS completed changes to support ongoing Federal Financial System mandates: 

 Completed standard maintenance patches, year-end close, and address any GAO 

findings. 

 Deployed monthly releases for defect corrections and service requests as requested and 

prioritized by the customer (CFO/Procurement). 

 Continued the Legislative mandated interface development with Treasury's G-Invoicing 

system. Required implementation date is October 2022. IFS is developing a new 

interface for this effort. 

 Completed Functional changes for legislatively mandated changes related to Dun and 

Bradstreet (D and B) Universal Numbering System (DUNS) number replacement. 

 IFS initiated an effort to move our application to the next level of SAP architecture 

from the current version Enterprise Computing Center (ECC) to High Performance 

Analytical Appliance HANA S/4). In FY 2022, the project began the migration of the 

current IFS SAP applications to a Software Application and Products (SAP) High 

Performance Analytical Appliance HANA Infrastructure in a Cloud Environment. The 

overall migration effort will take two (2) years to complete. 

 Completed the implementation of Red Hat Enterprise Linux (RHEL7). 
29 

 Completed the migration of all databases to Oracle 19c. 

FY 2023/2024 Future Objectives: 

 Complete the Legislative mandated interface with Treasury's G-Invoicing system. 

 Complete an upgrade to the Informatica component of the application. 

 Continue efforts to move our application to the next level of SAP architecture from the 

current version Enterprise Computing Center (ECC) to HANA on the cloud. 

Integrated Submission and Remittance Processing System (ISRP) 

Description: 

The Integrated Submission and Remittance Processing System (ISRP) is the legacy frontline 

tax processing system that processes paper tax returns from individuals and businesses. It also 

updates tax forms to comply with tax law changes. 

Investment Obligations: 

Type FY 2022 

Actual 

FY 2023 

Estimated 

Obligations 

FY 2024 

Estimated 

Obligations

FY 2024 

President's 

Budget 

$ 

Change 1

% 

Change 1

Sub-Total DME 

Obligations (Including 

Internal labor (Govt. 

FTE)) 

0 . 0 0 0 . 0 0 0 . 0 0 0 . 0 0 0 . 0 0 0 . 0 0 % 

Sub-Total O&M 

Obligations (Including 

Internal Labor (Govt. 

FTE)) 

8 . 1 3 1 . 4 8 1 . 7 4 1 . 7 4 0 . 2 6 1 7 . 5 6 % 

Total Obligations 8.13 1.48 1.74 1.74 0.26 17.56% 

1 $ Change and % Change is from the FY 2023 Estimated Obligations to the FY 2024 President's Budget 

Purpose, Accomplishments, Future Objectives: 

ISRP is an integrated suite of hardware, software and network components that provides the 

interfaces for data entry perfection and transmission of data to IRS Corporate data storage. 

ISRP Data Entry Operators enter the information from various paper documents, which are 

then converted into electronic data used by downstream operations such as Financial 

Information Systems. ISRP also updates tax forms to comply with legislative changes in tax 

laws. There is a system dependence on various IRS applications such as Generalized Mainline 

Framework (GMF), Enhanced Entity Index File (EEIF), Integrated Data Retrieval System 

(IDRS), and Enterprise File Transfer Utility (EFTU). 

FY 2022 Accomplishments: 
30 

 Delivered legislatively mandated Coronavirus Aid, Relief, and Economic Security 

(CARES) Act to keep ISRP up to date. 

 Delivered legislatively mandated Taxpayer First Act Changes to keep ISRP up to date. 

 Continued to send Foreign Account Tax Compliance Act (FATCA) information (Forms 

8938, 8966 and 1042-S (Recipient Copy) to the International Compliance Management 

Model (ICMM) system. 

 Delivered legislative mandates to remove the display of Social Security Numbers by 

using 2D barcode scanning capability for processing of notice vouchers. 

 Deployed security patches, maintenance, and firmware updates. 

 Continued to support both Individual Master File (IMF) and Business Master File 

(BMF). 

FY 2023/2024 Future Objectives: 

 Continue to deliver legislative tax form and processing changes. 

 Deliver legislatively mandated Inflation Reduction Act and other mandated changes to 

keep ISRP up to date. 

 Continue to send Foreign Account Tax Compliance Act (FATCA) information (Forms 

8938, 8966 and 1042-S (Recipient Copy) to the International Compliance Management 

Model (ICMM) system. 

 Deploy security patches, maintenance, and firmware updates. 

 Continue to support both Individual Master File (IMF) and Business Master File 

(BMF). 

 Continue to consider proposals and options to leverage functionality between the ISRP 

and Service Center Recognition/Image Processing System (SCRIPS) systems to 

improve efficiency and continue to reduce costs. 

 Continue the effort to keep the ISRP infrastructure current. 

IRS End User Systems and Services (EUSS) 

Description: 

The End User Systems and Services (EUSS) standard investment provides user-centered 

information technology (IT) products and services for over 80,000 IRS employees at 

headquarters and field offices (including international locations). The EUSS investment funds 

the provisioning of end user hardware and software as well as the day-to-day operations, 

maintenance, services, and support of all end user technologies at the IRS. As such, this 

investment is essential to providing the IRS with reliable, secure, innovative, cost-effective 

technology and services that enable communication, collaboration, and business capabilities. 
31 

Investment Obligations: 

Type FY 2022 

Actual 

FY 2023 

Estimated 

Obligations 

FY 2024 

Estimated 

Obligations

FY 2024 

President's 

Budget 

$ 

Change 1

% 

Change 1

Sub-Total DME 

Obligations (Including 

Internal labor (Govt. 

FTE)) 

69.84 135.66 17.32 1 7 . 3 2 - 1 1 8 . 3 4 - 8 7 . 2 3 % 

Sub-Total O&M 

Obligations (Including 

Internal Labor (Govt. 

FTE)) 

241.13 267.44 228.13 2 0 1 . 0 2 - 6 6 . 4 1 - 2 4 . 8 4 % 

Total Obligations 310.97 403.10 245.45 2 1 8 . 3 4 - 1 8 4 . 7 5 - 4 5 . 8 3 % 

1 $ Change and % Change is from the FY 2023 Estimated Obligations to the FY 2024 President's Budget 

Purpose, Accomplishments, Future Objectives: 

The EUSS investment provides end user focused Information Technology (IT) products and 

services for over 80,000 IRS employees at headquarters and field offices (including 

international locations). The EUSS investment includes annual funding for the provisioning of 

end user hardware and software as well as the day-to-day operations, maintenance, services, 

and support of all end user technologies at the IRS as required by Federal Information 

Technology Acquisition Reform Act (FITARA). 

The purpose of the EUSS investment is to provide secure, reliable, innovative, and costeffective IT computer hardware, software, services, and support for IRS employees in 

delivering the IRS' Tax Administration mission. The goal of the EUSS investment is to ensure 

that the IRS maintains a secure, stable, and innovative workplace computing environment that 

provides employees with state-of-the-industry computing devices, applications, security 

defenses, business tools and associated end user services to maximize their uptime and 

productivity, while providing compliance with both NIST and DISA security requirements. 

Additionally, the EUSS investment facilitates delivery of user focused IT projects and 

initiatives that enable communication, collaboration, and business capabilities in alignment 

with the IRS's Integrated Modernization Plan and the IRS Strategic Plan. 

The following strategic objectives guide the implementation and execution of EUSS: 

 Operational Excellence – Secure, efficient, and effective service through on-time 

delivery, lower costs, and capacity gains. 

 Workforce Excellence – A satisfied, engaged and well-trained workforce equipped to 

provide outstanding services. 

 Innovation and Business Value (Technology) – Increased business value, expanded 

capabilities, increased operational and resource capacity to support changing business 

priorities. 

FY 2022 Accomplishments: 

 

 Created over 605 software (SW) deployment packages, equal to 7.8M individual 

deployments to workstations (WS), with a 99 percent success rate and minimal issues. 
32 

 Achieved an overall aged software currency goal of 15 percent thru efforts to reduce 

Tier 3 COTS software portfolio and upgrade end-of-life software versions. 

 Provisioned a total of 21,628 workstations to New Hire employees. 

 Replaced 11,000 aged workstations resulting in 8 percent of aged infrastructure End 

User equipment. 

 Implemented process to ensure Endpoint Detection Response is properly installed on 

all workstations and reduced the number of non-compliant workstations from 7032 to 

1233. 

 Reduced the number of inactive workstations on Active Directory by 80 percent. 

 Assisted Cyber security in determining trust status and identifying impact points during 

an outage; supported faster recovery and assisted with FISMA reporting requirements -

resulted in 7499 VOMA (Vendor Owned and Managed Assets) devices added to the 

asset repository. 

 Implemented process to track mainframe partitions to assist Cyber security in 

determining trust status and identifying impact points during an outage; supported 

faster recovery and assisted with FISMA reporting requirements – resulted in 104 

partitions added to the asset repository. 

 Implemented Enterprise Self Service Reporting to provide visibility into inventory data 

received from multiple tools – resulted in increased inventory management efficiencies 

thus enabling effective organizational decision making on inventory related processes. 

 Used Robotics Process Automation (RPA) to implement a Robotic Asset Mover to 

optimize IT Asset move transactions and reduce manual processing time. 

FY 2023 Accomplishments: 

 Retired 4,449 laptops and processed a total of over 12 thousand Enterprise Disposals. 

 Deployed 3,864 workstations to New Hire employees. 

 Created 201 software deployment packages, equal to 2.5 million individual 

deployments to workstations with a 99 percent success rate and minimal issues. 

 Achieved an overall Tier 3 aged software currency goal of 14 percent. 

 Deployed over 10,000 monitors to W&I and SBSE Customer Service Representative 

employees to support Return to Office operations. 

FY 2023/2024 Future Objectives: 

Planning is still in progress for transformational initiatives IRS will perform in FY 2024. 

 Expand the Symantec Self-Service portal to add all unrestricted/unlicensed products 

and establish a BEARS entitlement approval process for all restricted and licensed 

software thus allowing users to download approved software anytime while 

eliminating the need to call the Service Desk. 

 Develop proof of concept for Windows Autopilot, in collaboration with Microsoft, to 

transition to a Zero Touch Workstation Deployment Model. 

 Transition to ServiceNow Information Technology Asset Management System (ITAM) 

Out of the Box (OOB) capabilities. 
33 

 Develop a Microsoft Power BI connector to Common Operating Environment (COE) 

Application Registration database to provide a real-time software pipeline process 

dashboard on SharePoint. 

 Upgrade eLeave reporting process and integration of the scheduled call back function 

with eGain, Finesse and ServiceNow. 

 Adapt Robotics Process Automation (RPA) technology to design, build, implement and 

maintain RPA solutions for the automation of Customer Service Sections (CSS) use 

cases and implementation of CSS business and technical requirements with the IRS 

ServiceNow environments. 

 The expansion of the IT Service Desk telephonic interface for fully automated 

interactions and responses also provides technical support for Bot (Voice to, Chatbot) 

technologies and Live Chat. 

IRS Main Frames and Servers Services and Support (MSSS) 

Description: 

Main Frames and Servers Services and Support (MSSS) provides for the development and 

deployment of server, middleware and large systems and enterprise storage infrastructures, 

including systems software products, databases, and operating systems for these platforms. 

Investment Obligations: 

Type FY 2022 

Actual 

FY 2023 

Estimated 

Obligations 

FY 2024 

Estimated 

Obligations

FY 2024 

President's 

Budget 

$ 

Change 1

% 

Change 1

Sub-Total DME 

Obligations (Including 

Internal labor (Govt. 

FTE)) 

68.92 10.70 33.40 3 3 . 4 0 2 2 . 7 0 2 1 2 . 1 5 % 

Sub-Total O&M 

Obligations (Including 

Internal Labor (Govt. 

FTE)) 

6 2 0 . 9 1 6 1 3 . 6 5 5 5 8 . 8 2 5 5 8 . 8 2 - 5 4 . 8 3 - 8 . 9 4 % 

Total Obligations 689.84 624.35 592.22 5 9 2 . 2 2 - 3 2 . 1 3 - 5 . 1 5 % 

1 $ Change and % Change is from the FY 2023 Estimated Obligations to the FY 2024 President's Budget 

Purpose, Accomplishments, Future Objectives: 

MSSS investment represents the operational investment for the deployment of server, 

middleware, and large systems as well as enterprise storage infrastructure, including systems 

software products, databases, and operating systems for these platforms. MSSS resources are 

primarily used to support the operations & maintenance of the vast array of infrastructure 

necessary to support tax administration. MSSS represents roughly 25 percent of the IRS's total 

IT budget. 
34 

The primary objective of the MSSS investment is to ensure the 24x7 IT operations, support, 

and maintenance for all Tier I (Enterprise Servers) and Tier II (Servers, Middleware, Storage, 

Databases) production systems responsible for the daily operations of IRS batch and online 

processing. In addition, all supporting environments that make up application development 

and deployment pipelines must be maintained, patched, secured and available for over 400 

processing applications. 

This investment shall ensure timely tax processing and refund issuance to taxpayers and 

businesses. MSSS Tier I Infrastructure costs supports submission processing and the 

upgrading of Enterprise mainframes to handle over 10,000 MIPS (Millions of Instructions Per 

Second) thus increasing capacity to handle peak transactions. MSSS Tier II Infrastructure 

costs also support submission processing and critical IRS processes such as: collections, 

criminal investigations, processing individual tax returns and, processing paper and electronic 

taxpayer payments as well as many various internal IRS business applications. The MSSS 

non-tier specific costs supports critical IRS processes and infrastructure that could occur 

through normal operations that may not be foreseeable. This cost is required to ensure all 

infrastructure related to supporting filing season and submission processing is available for the 

tax customer without disruption. 

FY 2022 Accomplishments: 

 M365 Modernization Program, transitioned mailboxes on a server to the cloud and 

leveraged a full suite of Microsoft services including Teams, SharePoint Online, 

OneDrive for Business and Project Online. 

 Automated the patching process for 25 percent of Premium Service List applications 

 Unlocked over 382GB of virtual central processing unit (vCPU) cores and 802GB of 

virtual Random-access memory (RAM) with Virtual Infrastructure Reclamation 

Project. Enhanced the customer experience and avoided almost $3 million in Capital 

Expenditure (Capex) IT investments. 

 Upgraded the Linux OS Migration with 1200 servers from RHEL 6.x to RHEL 7.x to 

strengthen data security controls within the IRS to substantially reduce the risk of 

unauthorized exposure of Taxpayer and IRS employee's sensitive information. 

 Complied with HSPD12 mandates by allowing Personal Identity Verification (PIV) 

access to applications. It provided savings by purchasing hardware instead of using 

cloud resources. 

 Linux Enterprise Server Refresh - Replaced the two existing IBM z13 mainframes, 

adding slightly more capacity to support the growth of Modernized eFile (MeF) and 

any projects committed to migrate from Oracle/Solaris to Enterprise zLINUX soon. 

 Implemented sufficient processing capacity to handle filing season 2022 workloads for 

mission critical applications such as MeF, TAPS/SETR, and CASE-MIS. 

 Installed Unisys Dorado 8590 Refresh a new mainframe in the IRS Memphis and 

Martinsburg Computing Centers. Access to premium vendor support of the Dorado 

8590 hardware for five years, bringing stability to this key component in tax 

processing. 
35 

FY 2023 Accomplishments: 

 M365 Modernization Program completed transition of on-premises mailboxes to the 

cloud and decommissioned Skype for Business software and infrastructure. 

FY 2023/2024 Future Objectives: 

Planning is still in progress for transformational initiatives IRS will perform in FY 2024. 

 Will complete transition from SharePoint 2013 legacy environment to SharePoint 

Online, migrate data from user home directories to OneDrive for Business, and reach a 

full continued delivery state for core M365 services: Teams, Exchange Online, 

SharePoint Online, OneDrive for Business, Power Platform, Project Online, and 

Mobile Device and Application Management. 

 Will perform portfolio rationalization to reduce redundant tools and service offerings 

across the enterprise. 

 WIN OS Migration, a multi-year effort to upgrade/migrate outdated Windows 

Operating Systems to WIN OS 2019 and the SQL 2019. 

 Mail Inserter Replacement – Replacement of four mail inserters in the Detroit site and 

four mail inserters in the Ogden site. 

 Unisys Dorado 8590 Refresh – This proven hardware will meet the IRS needs for the 

next five years, providing the time needed to implement a future solution that does not 

rely on mainframes. 

 Internal Revenue Workflow Optimization, Request and Knowledge System (IRWorks) 

KISAM Replacement project. The new ServiceNow ITSM solution will consolidate 

disparate solutions used by other organizations and provide a path to Cloud SaaS and 

provide a more resilient experience for the users. 

 Cyber security and Enterprise Operations (EOps) organizations are partnering to 

develop and implement processes and capabilities to improve the overall validation 

and security posture of mainframe z/TPF environment. The z/TPF validation process is 

currently performed manually, with no automation capability currently available. 

 Migration of ITRAC to ServiceNow Integrated Risk Management (IRM) module with 

the decommissioning of IBM Rational ClearQuest. The implementation of a new risk 

management tool that will replace the ITRAC system and allow of retirement of 

Rational ClearQuest. 

IRS Telecommunications Systems and Support (TSS) 

Description: 

The Telecommunications Systems and Support (TSS) investment supports network (data and 

voice) services to provide secure taxpayer and employee access to IRS services. This includes 
36 

the ability to provide access, phone, video, wireless and data services to 530 locations, 60,000 

remote users, over 80,000 employees and over 225 million taxpayer calls annually. As such, this 

investment is essential to providing the IRS with reliable, secure, innovative, cost-effective 

technology and services that enable communication, collaboration, and business capabilities. 

Live Assistance enables real-time communication via a taxpayer’s preferred channel and 

improves the experience through expanded self-service, using NLP-enabled capabilities that 

improve both the taxpayer experience and IRS efficiencies. The target state will provide 

seamless omni-channel taxpayer interaction, while providing IRS assistors with additional tools 

and resources to enhance productivity. 

Investment Obligations: 

Type FY 2022 

Actual 

FY 2023 

Estimated 

Obligations 

FY 2024 

Estimated 

Obligations

FY 2024 

President's 

Budget 

$ 

Change 1

% 

Change 1

Sub-Total DME 

Obligations (Including 

Internal labor (Govt. 

FTE)) 

45.02 126.11 147.70 4 5 . 2 0 - 8 0 . 9 1 - 6 4 . 1 6 % 

Sub-Total O&M 

Obligations (Including 

Internal Labor (Govt. 

FTE)) 

3 0 6 . 3 6 3 4 4 . 9 4 3 1 2 . 0 1 3 1 2 . 0 1 - 3 2 . 9 3 - 9 . 5 5 % 

Total Obligations 351.38 471.05 459.71 3 5 7 . 2 1 - 1 1 3 . 8 4 - 2 4 . 1 7 % 

1 $ Change and % Change is from the FY 2023 Estimated Obligations to the FY 2024 President's Budget 

Purpose, Accomplishments, Future Objectives: 

TSS investment supports network (data and voice) services to provide secure taxpayer and 

employee access to IRS services. This includes the ability to provide access, phone, video, 

wireless and data services to 530 locations, 60,000 remote users, over 80,000 employees and 

over 225 million taxpayer calls annually. The TSS investment provides a reliable, secure, 

innovative, and cost-effective telecommunications systems and services that enable 

communication, collaboration, and business capabilities in support of the IRS' Tax 

Administration mission. TSS also provides initiatives that are IT modernization centric and 

support the IRS IT Modernization plan. 

The Strategic Objectives of the investment are: 

 Operational Excellence – Secure, efficient, and effective service through on-time 

delivery, lower costs, and capacity gains. 

 Workforce Excellence – A satisfied, engaged and well-trained workforce equipped to 

provide outstanding service. 

 Innovation and Business Value (Technology) – Increased business value, expanded 

capabilities, increased operational and resource capacity to support changing business 

priorities. 

TSS facilitates IRS's vision and IT agility by delivering innovative next generation technology to 

provide multichannel taxpayer access to IRS business organizations. The modernization of the 

IRS network and operations ensures a secure highway supporting tax administration and is the 
37 

critical base for the IRS digitalization strategy. Modernization and digitalization support the IRS 

mission of helping taxpayers understand and meet their tax responsibilities and enforce the law 

with integrity and fairness. 

FY 2022/2023 Accomplishments: 

 Delivered Toll Free Contact Center EIS and transitioned 95 percent of toll-free numbers 

from Network to EIS utilizing Back Office Transition. 

 Developed design, implemented solution, and completed functionality of IP Transport in 

lab environment. Transition of 31 call sites completed by December 2021. 

 Refreshed core server hardware infrastructure supporting Call Manager & Unity 

voicemail at 4 core locations. Upgraded Jabber softphone client & CM instances to 

maintain infrastructure currency. 

 Expanded Customer Callback solution by 4 taxpayer-facing applications for a total of 5; 

upgraded the Ogden primary circuit to 10G. 

 Deployed Quality of Service to all PODs to control & manage network resources; 

updated all Network devices to adhere to password minimum length requirement. 

 Rolled out IPV6 to ERAP. All users connecting to the IRS network via VPN are now 

receiving IPV6 addressing. 

 Completed Unified Access Enforcement Mode to all IRS & CI PODs and completed 

Segmentation of first HVA. 

 Deployed Aternity client to all workstations to monitor, analyze & improve IRS user 

experience and Upgrade of Unified CC Enterprise Parent & Child IUP-ER app to Cisco 

IOS 11.6. 

 Increased IRS telework capabilities from 40K to over 73K users and provided 

infrastructure to support over 56,000 concurrent IRS online users. 

 Provided CC infrastructure & systems to support over 74.4 million IRS call center calls 

& over 1.46 million Stimulus Check calls; implemented Economic Impact Payment 

Integrated Voice Response via cloud to handle stimulus payment calls. 

 Sent over 500 emergency alerts to over 80,000 IRS employee's desktops & mobile 

devices via AdHoc and Hardware refresh of the 8 session border controller routers 

supporting the enterprise. 

 Stood up and successfully tested of Cloud Security Boundary/External Partner Zone 

(CSB/EPZ). 

FY 2023/2024 Future Objectives: 

Planning is still in progress for transformational initiatives IRS will perform in FY 2024. 

 Updates to Cisco Call Manager, Emergency Responder, and Unity Voicemail appliances 

(to v12.5), and to VMware virtualization layer supporting Call Manager, Emergency 

Responder and Unity (to v7). 

 Decommissioning of Cisco Webex. 

 Implementation of 10G hand off to IEP and of IPv6 transport to IEP. 
38 

 Upgrade of Legacy 2.4G ISP circuit in MTB to ATT 10G to expand capacity and solve 

existing issues with TEAMS traffic. 

IRS.GOV - Portal Environment 

Description: 

IRS portal provides seamless one-stop web-based services to internal and external users, such as 

taxpayers, business partners and IRS employees. The IRS.GOV portal environment allows the 

IRS to provide 24x7 service to taxpayers at their convenience and facilitated 4.13 billion-page 

views and 1.72 billion downloads in FY 2022. 

Investment Obligations: 

Type FY 2022 

Actual 

FY 2023 

Estimated 

Obligations 

FY 2024 

Estimated 

Obligations

FY 2024 

President's 

Budget 

$ 

Change 1

% 

Change 1

Sub-Total DME 

Obligations (Including 

Internal labor (Govt. 

FTE)) 

5.04 3.85 3.99 3 . 9 9 0 . 1 4 3 . 6 4 % 

Sub-Total O&M 

Obligations (Including 

Internal Labor (Govt. 

FTE)) 

8 2 . 3 6 8 1 . 3 4 8 3 . 6 9 8 3 . 6 9 2 . 3 4 2 . 8 9 % 

Total Obligations 87.40 85.19 87.68 8 7 . 6 8 2 . 4 7 2 . 9 2 % 

1 $ Change and % Change is from the FY 2023 Estimated Obligations to the FY 2024 President's Budget 

Purpose, Accomplishments, Future Objectives: 

The mission at the IRS is to provide American taxpayers top-quality service by helping them 

understand and meet their tax responsibilities and enforce the law with integrity and fairness to 

all. The IRS portal environment supports the IRS mission by providing a virtual tax assistance 

center for internal and external users. IRS.GOV remains a cost-efficient platform to rapidly 

deploy standardized, customer-facing solutions despite constricting budgets. 

The IRS portal provided invaluable remote access to taxpayers, business partners, and employees 

by maintaining a tax administration capability in a climate where standard face-to-face methods 

increased risk to taxpayers and IRS employees. It provided remote access via applications like 

Get My Payment (GMP) and Modernized Electronic Filing (MeF). 

The portals continue to support rapid application deployments that are secure and fully capable 

to meet taxpayer needs. New evolving applications like Document Upload Tool (DUT), 

Information Returns Intake System (IRIS), Verification Express Service (IVES), and Enterprise 

Case Management (ECM) aligns the IRS with the changing needs of our taxpayers by providing 

them with a fast, accessible, and secure digital presence. The IRS portal supports the continuity 

of the U.S. tax administration by introducing new ways for taxpayers to interface virtually and 

digitally with the IRS. 
39 

IRS.GOV continues to improve its ability to provide better tools by supporting rapid deployment 

solutions, utilizing Cloud technologies to quickly acquire a secure application platform. This 

includes improving communications and security measures that comply with the latest National 

Institute of Standards and Technology (NIST) standards to provide value added services to our 

broad customer base. 

Integrated Enterprise Portal (IEP) supports a robust innovation effort which brings IRS subject 

matter experts together to explore innovative technologies to improve the way we work and 

provide services to the public. The Innovation Center team is continuing to develop new and 

progressive efforts, such as the Automated Error Response via Self-Healing Agents project and 

the Automatic Waiting Room. This innovation project will integrate automation into the existing 

IEP ecosystem via Artificial Intelligence (AI). The goal is to reduce system down time and 

minimize human intervention to resolve incidents. 

FY 2022 Accomplishments: 

 Deployed DUT Wage and Investment Taxpayer Employee Facing (TPEF). 

 Completed Red Hat Enterprise License (RHEL) 8 upgrades for all 37 Registered User 

Portal applications and all 14 Employee User Portal applications. 

 Delivered Secure Access Digital Identity (SADI). 

 Completed MarkLogic database build out for Production. 

 Completed Web Content Management System (WCMS) operations and content updates 

for current filing season and second year tax reform changes. 

 Completed annual filing season prep activities for all portals (Public User Portal 

(IRS.GOV), Registered User Portal, Employee User Portal, and Transactional Processing 

Environment). 

 Completed Affordable Care Act (ACA) activities in preparation for Open Enrollment. 

 Provided on-going Web Apps releases support. 

 Deployed Information Returns Modernization (IR Mod): 

o Income Verification Express Service (IVES) 

o Information Returns Intake System (IRIS) 

o Supported required activities for the following IRS Initiatives: 

o Martinsburg Failover to Memphis 

o Memorial Day Martinsburg Power Down/Up 

o Disaster Recovery Exercises 

o Political Organization Filing & Disclosure (POFD) 

 Increased capacity, performance testing, and integration support for expected tax reform 

demand. 

 Supported application updates and identified needed infrastructure upgrades. 

 Supported increases in portal activity based on historical growth trends and public's 

increased reliance on digital transactions. 

 Expanded ongoing Business Master Plan (BMP) implementation support (active 

protection) for public facing apps. 

 Expanded Enterprise Case Management (ECM) infrastructure (target state) to support 

1000+ users. 
40 

FY 2023/2024 Future Objectives: 

Planning is still in progress for transformational initiatives IRS will perform in FY 2024. 

Continue efforts in the following areas: 

 Enterprise Non-Returns Digitalization System 

 Self-Healing Infrastructure 

 Automatic Waiting Room 

 Robotic Process Automation (RPA) 

 Business On-Line Account (BOLA) 

 Expansion of DUT to cover a broader selection of IRS tax forms 

Modernized e-File (MeF) 

Description: 

Modernized e-File (MeF) is a critical component of the tax filing system. It provides service to 

institutional taxpayers by delivering a web-based system that allows electronic filing of 

corporate, individual, partnership, exempt organization, and excise tax returns through the 

Internet. Modernized e-File (MeF) is one of Treasury’s high value assets (HVAs) for its critical 

role in tax administration. The Office of Management and Budget defines HVAs as “those assets, 

systems, facilities, data, and datasets that are of particular interest to potential adversaries”. 

Investment Obligations: 

Type FY 2022 

Actual 

FY 2023 

Estimated 

Obligations 

FY 2024 

Estimated 

Obligations

FY 2024 

President's 

Budget 

$ 

Change 1

% 

Change 1

Sub-Total DME 

Obligations (Including 

Internal labor (Govt. 

FTE)) 

4.96 50.35 40.35 0 . 3 5 - 5 0 . 0 0 - 9 9 . 3 0 % 

Sub-Total O&M 

Obligations (Including 

Internal Labor (Govt. 

FTE)) 

4 8 . 2 9 2 1 . 4 0 2 1 . 8 8 2 1 . 8 8 0 . 4 8 2 . 2 4 % 

Total Obligations 53.25 71.75 62.23 2 2 . 2 3 - 4 9 . 5 1 - 6 9 . 0 2 % 

1 $ Change and % Change is from the FY 2023 Estimated Obligations to the FY 2024 President's Budget 

Purpose, Accomplishments, Future Objectives: 

The MeF Program provides a secure, web platform for electronically filing tax and information 

returns by registered Electronic Return Originators (EROs). This system uses a browser-based 

and application-to-application solution to provide ERO end users with optimized return filing. 

MeF is the primary system for electronic filing of business and individual tax returns and forms. 
41 

The MeF program supports the Treasury and IRS strategic goals by effectively and efficiently 

using resources to optimize return filing, expand e-Government, and reduce taxpayer burden. 

Beneficiaries include the tax preparation community and the taxpayers they represent. MeF also 

benefits large corporations and tax-exempt organizations that are required at a specific asset 

threshold to electronically file their tax returns or annual information returns by reducing the 

handling/mailing of voluminous paper returns which sometimes exceed 820 

attachments/schedules. MeF has dependencies with: 

 IRS.GOV – Portal Environment 

 Information Return and Document Matching (IRDM) 

 Generalized Mainline Framework (GMF) 

 Return Review Program (RRP) 

 ACA Verification Service (AVS) 

 Individual Master File (IMF) 

 Business Master File (BMF) 

 Tax Return Data Base (TRDB) 

FY 2022/2023 Accomplishments: 

 Delivered legislative changes to support the American taxpayers and those impacted by 

COVID: American Rescue Plan (ARP) changes for 1040/1041/94, Cares Act: 

1040/1041/990T/94X; Infrastructure Investment and Jobs Act (IIJA) - Sunsetting of 

ERTC for 94X; Form 1120S Schedule K2 & Schedule K3; Taxpayer First Act (TFA): 

form 5330; Successful demonstration of Digitalization of 1040 forms to help reduce 

paper backlog. 

 Developed MeF Release 10.6 for Filing Season 2023 which will allow maintenance of 

MeF including hardware, software, security, helpdesk, training, etc. including 

implementation of Lockbox Digitalization of 940s to reduce processing of paper. 

 Deployed MeF Release 10.6 which will allow maintenance of MeF including hardware, 

software, security, helpdesk, training, etc. including implementation of Lockbox 

Digitalization of 940s to reduce processing of paper. 

FY 2023/2024 Future Objectives: 

Planning is still in progress for transformational initiatives IRS will perform in FY 2024. 

 Develop MeF Release 10.7 for Filing Season 2024 which will allow maintenance of MeF 

including hardware, software, security, helpdesk, training, etc. This includes IRS 

Transformation 8 to 12 forms, and Digitalization (DIGI) of Scan Paper Returns. 

 Deploy MeF Release 10.7 which will allow maintenance of MeF including hardware, 

software, security, helpdesk, training etc. 

 Develop new MeF Release for Filing Season 2025 which will allow maintenance of MeF 

including hardware, software, security, helpdesk, training, etc. 
42 

Modernized IRS Operations 

Description: 

The IRS will use innovative technologies and processes, such as Cloud, Agile, DevOps, 

Application Programming Interfaces, robotic process automation, and next generation 

infrastructure to reduce costs and manual effort. 

Investment Obligations: 

Type FY 2022 

Actual 

FY 2023 

Estimated 

Obligations 

FY 2024 

Estimated 

Obligations

FY 2024 

President's 

Budget 

$ 

Change 1

% 

Change 1

Sub-Total DME 

Obligations (Including 

Internal labor (Govt. 

FTE)) 

28.58 187.49 249.58 2 . 5 8 - 1 8 4 . 9 1 - 9 8 . 6 2 % 

Sub-Total O&M 

Obligations (Including 

Internal Labor (Govt. 

FTE)) 

0 . 0 0 1 6 . 8 5 0 . 0 0 0 . 0 0 - 1 6 . 8 5 - 1 0 0 . 0 0 % 

Total Obligations 28.58 204.34 249.58 2 . 5 8 - 2 0 1 . 7 6 - 9 8 . 7 4 % 

1 $ Change and % Change is from the FY 2023 Estimated Obligations to the FY 2024 President's Budget 

Purpose, Accomplishments, Future Objectives: 

Modernizing IRS Operations supports technology efforts that will provide continuous operations 

and systems availability to support taxpayer application access, analytics-based decision-making 

enabled by reliable and accessible data, efficient process execution through increased automation 

of transactional repeatable activities, increase speed of delivery of new capabilities, and 

safeguard taxpayer data. 

This investment will enable modernized capabilities across IRS operations including: 

 Automate manual processes using artificial intelligence and other advanced techniques 

freeing up IRS staff for more value-added work. 

 Quicker software deployment through automating delivery and infrastructure 

provisioning. 

 Create standard, reusable services and common application programming interface (API) 

code, reducing duplicative/"recreate" work for IRS employees, operational efficiency, 

reduced licensed cost, shared services platform. 

 More efficient, scalable, resilient, and secure infrastructure. 

 

Modernizing IRS Operations seeks to modernize and integrate technologies and systems that 

support secure, flexible, and accurate work across IRS functions: 

The IRS is moving toward the Target State architecture by modernizing its business applications 

and adopting emerging technologies such as cloud, data analytics, DevOps automation, and 

leveraging Application Programming Interfaces (APIs) for reusable enterprise-wide services. 

These initiatives and ongoing development efforts as described in the Target Enterprise 
43 

Architecture will help IRS to progressively deliver new capabilities and enhancements to the 

taxpayer and improved operations across all major business and technical areas. 

Digitalization is a priority at the IRS as the result of several events that accelerated the need for 

the IRS to implement near-term digitalization efforts and establish long-term strategic planning 

for digitalization of the IRS. 

Digitalization 

FY 2022/2023 Accomplishments: 

 Deployed Digitalization System Release 1 (SYS 314): Deliver scanning solution with 

Cloud and ECM integration. 

 Deployed Pilot: SCaaS Gift Tax Returns F709. 

 Deployed Release 2: Scaled the Enterprise Digitalization System (SYS 314). 

 Deployed Release 2: Scale the Enterprise Digitalization System - Integrated 

Authenticated Digital. 

 Intake Capabilities with the Digitalization System. 

 Deployed Release 2: Scale the Enterprise Digitalization System - Integrated 

Unauthenticated. 

 Deployed the Document Upload Tool with Digitalization System. 

 Digitalization System Release 2: Initiate E-Fax Digitalization intake. 

 Deployed Release 2: Scale the Enterprise Digitalization System - Scale Scanning and 

Intake. 

 Capabilities to Additional Business Processes. 

 Deployed Digital Acceleration Planning. 

 Deployed Lockbox F940 solution in production. 

Digitalization 

FY 2023/2024 Future Objectives: 

Planning is still in progress for transformational initiatives IRS will perform in FY 2024. 

 Green Energy: Elective Payments Process. 

 Digital Mobile & Adaptive Forms (DMAF). 

 Digitalization System Release 3: Scale customer use. 

 Digitalization System Release 3: Support orchestration of multiple extraction engines. 

 Digitalization System Release 3: Expand distribution services. 

Cloud Execution: 

Execution will result in improved agility for IRS IT, through improved "time to launch" for 

public consumption, decreased infrastructure provisioning time, optimization opportunities for 

seasonal workloads, increased application operational efficiency and resilience, increased 

innovation, increased availability of the latest technologies across operations and development, 
44 

reduced demand on IT personnel, and enhanced or maintained security posture by migrating 

workload to "the Cloud." 

Cloud Execution 

FY 2022 Accomplishments: 

 Enhanced Multi-cloud Environment and Core Services. 

 Established Cloud External Gateway. 

Cloud Execution 

FY 2023/2024 Future Objectives: 

Planning is still in progress for transformational initiatives IRS will perform in FY 2024. 

 Cloud Migration and Support Services Expansion. 

 Establish Self-Service and Automated Provisioning Components (MSP). 

 Enhance Cloud Cyber security. 

Enterprise Data Platform (EDP) 

FY 2023/2024 Future Objectives: 

Planning is still in progress for transformational initiatives IRS will perform in FY 2024. 

 Complete the artifacts required for the Enterprise Life Cycle (ELC) Service Selection 

Phase (MS 3/4a). 

 Complete required artifacts for the Enterprise Life Cycle (ELC) Development Phase (MS 

4B). 

 Provision the WC2 in DEV, TEST, Pre-Prod, and Prod environments. 

Workforce Infrastructure: 

FY 2023 Future Objectives: 

Planning is still in progress for transformational initiatives IRS will perform in FY 2024. 

 Create Transformation Roadmap (to include the Vision, Scope, and Architecture). 

 Build out Human Resource Service Delivery (HSRD) initial Capabilities - targeting 2-4 

Use Cases. 

IT Service Management (ITSM): 

FY 2023/2024 Future Objectives: 

Planning is still in progress for transformational initiatives IRS will perform in FY 2024. 

 

 Migrate Service Manager (SM). 

 Migrate Configuration Management Database (CMDB). 

 Migrate E-Help Support System (EHSS). 
45 

 Migrate Asset Manager (AM). 

 Retire KISAM (Legacy ITSM Platform). 

Return Review Program (RRP) 

Description: 

In late 2016, RRP became the primary system used for pre-refund anomaly and fraud detection 

for individual tax returns claiming refunds, including all identity theft and fraud detection 

components. 

RRP uses leading-edge, machine learning technologies to detect, resolve, and prevent criminal 

and civil tax refund fraud and non-compliance. The IRS will expand the use of RRP to other 

return types, to further improve the agency's ability to pursue significant areas of tax 

noncompliance. 

RRP is an anomaly detection system that enhances the IRS's capabilities to detect, resolve, and 

prevent criminal and civil non-compliance (such as identity theft), in Tax Returns, reducing 

issuance of refunds for fraudulent tax returns. 

RRP is in sustaining operations targeted to deliver business value within the following scope 

areas: Analytics and Automation, Data Access and Analysis, Addressing Legacy Components, 

Infrastructure/Architecture. 

Investment Obligations: 

Type FY 2022 

Actual 

FY 2023 

Estimated 

Obligations 

FY 2024 

Estimated 

Obligations

FY 2024 

President's 

Budget 

$ 

Change 1

% 

Change 1

Sub-Total DME 

Obligations (Including 

Internal labor (Govt. 

FTE)) 

28.08 0.60 175.63 0 . 6 3 0 . 0 3 5 . 0 0 % 

Sub-Total O&M 

Obligations (Including 

Internal Labor (Govt. 

FTE)) 

5 3 . 1 6 1 9 . 2 4 2 1 . 3 5 2 1 . 3 5 2 . 1 1 1 0 . 9 7 % 

Total Obligations 81.24 19.84 196.98 2 1 . 9 8 2 . 1 4 1 0 . 7 9 % 

1 $ Change and % Change is from the FY 2023 Estimated Obligations to the FY 2024 President's Budget 

Purpose, Accomplishments, Future Objectives: 

Return Review Program (RRP) uses leading-edge machine learning technologies to detect, 

resolve, and prevent criminal and civil tax refund fraud and non-compliance, maximize fraud 

detection in real-time, and protect taxpayer revenue from the risks of increasing global fraud 

sophistication. RRP is mission-critical for the IRS to combat the ever-evolving tax fraud in a 

sophisticated, scalable, and adaptable manner. It is the anomaly detection platform for the 

enterprise for fraud and non-compliance. RRP correlates data across multiple data sources and 

enables the IRS to create predictive models for fraud and non-compliance. RRP has been 
46 

operational since 2015 and continues to perform today as the primary line of defense against the 

perpetration of individual tax return identity theft, fraud, and non-compliance. RRP's primary 

customers are W&I and CI. 

FY 2022/2023 Accomplishments: 

 Provided SNAP (Selections and Analytics Platform) access to LB&I (Large Business and 

International Division) users and associated training. Develop a rules-backed inbox 

application for FATCA (Foreign Account Tax Compliance Act) users to evaluate Forms 

1042, 1042-S, 1040s, 1065s, 1120-S, 1041, 709 and 706 and identify taxpayers who have 

the highest non-compliance risks. 

 Completed a detailed analysis of current Business Master File (BMF) rules/analytics on 

RRP and Dependent Data Base (DDB). With this information, Data Delivery Services 

(DDS) worked with the business to establish priorities for expanding BMF Analytics on 

RRP. 

 Implemented on October 24, 2022, new requirements in place to evaluate and associate a 

return with up to four types of treatment (both IDT and NIDT) for the 1040X.

 Implemented annual legislative changes, in addition to required changes by the Taxpayer 

First Act (TFA), American Rescue Plan (ARP), and Tax Reform to maintain ability to 

detect identity theft and fraud. 

 Implemented IRA legislative changes for FS23 Forms. 

 Implemented updates associated with the Greenplum upgrade. 

FY 2023/2024 Future Objectives: 

Planning is still in progress for transformational initiatives IRS will perform in FY 2024. 

 Implement separate resource queues for rules processing and extracts. 

 Deploy Operational Data Store (ODS) fixes to correct RRP 1040X exclusion logic and 

incorrect wage amounts. 

 Process IMF balance due returns. 

 Update RRP overaged servers. 

 RRP Database (GreenPlum) servers. 

 RRP Legacy Component (RRPLC) implements 2-factor authentication. 

 RRPLC retirement. 

Service Center Recognition/Image Processing System (SCRIPS) 

Description: 

Service Center Recognition/Image Processing System (SCRIPS) is a data capture, management 

and image storage system that uses high speed scanning and digital imaging to process the 940, 

941, 943, K-1, IRP, and ACA-IRP paper returns and converts data to electronic format for 

processing downstream. 
47 

Investment Obligations: 

Type FY 2022 

Actual 

FY 2023 

Estimated 

Obligations 

FY 2024 

Estimated 

Obligations

FY 2024 

President's 

Budget 

$ 

Change 1

% 

Change 1

Sub-Total DME 

Obligations (Including 

Internal labor (Govt. 

FTE)) 

0 . 2 0 0 . 0 0 0 . 0 0 0 . 0 0 0 . 0 0 0 . 0 0 % 

Sub-Total O&M 

Obligations (Including 

Internal Labor (Govt. 

FTE)) 

8 . 3 1 1 . 4 0 1 . 5 9 1 . 5 9 0 . 1 9 1 3 . 5 7 % 

Total Obligations 8.51 1.40 1.59 1.59 0.19 13.65% 

1 $ Change and % Change is from the FY 2023 Estimated Obligations to the FY 2024 President's Budget 

Purpose, Accomplishments, Future Objectives: 

SCRIPS is a major paper input processing system specifically designed to automate the 

processing of Information Return Processing (IRP) forms, Schedule K-1's (Forms 1041 K-1, 

1065 K-1, and 1120 K-1), Form 941 (and associated Schedules B and Schedule R), Form 940 

(and associated Schedule A and Schedule R) and Form 943 Stand-alone Schedule R. SCRIPS 

processes Affordable Care Act (ACA)-IRP Forms 1094-x and 1095-x. SCRIPS scans and stores 

images of all tax documents processed, saving time by converting the scanned images and data to 

computer-readable code and providing hardcopy images when requested. This is accomplished 

using the Optical Character Recognition/Intelligent Character Recognition (OCR/ICR) engine in 

addition to utilizing 2-Dimensional (2D) bar code recognition which optimizes and automates 

data entry of the taxpayer data. 

SCRIPS is one of the front-end input systems that operates at three IRS Service Centers where 

forms are received, sorted, and then sent to the scanning areas. SCRIPS sends the electronic 

taxpayer data to the IRS downstream tax processing systems, including Generalized Mainline 

Framework (GMF) and Master File for posting to the IRS database, as well as Service-Wide 

Employment Tax Research System (SWETRS) and Statistics of Income (SOI) for compliance. 

SCRIPS sends data to ACA Information Returns (AIR) database for Master Files. Images are 

archived and retained on the Enterprise Shared Storage platform. IRS Customer Service 

Representatives can request hard copies of images through the Integrated Data Retrieval System 

(IDRS). SCRIPS will deliver legislatively mandated Tax Year Changes to keep SCRIPS up to 

date. SCRIPS processed more than 40 million tax forms in 2022 and expects to process 

equivalent volume in 2023. SCRIPS provides taxpayers fair and uniform application of the law 

and increases efficiency for tax processing by converting paper forms to electronic images. 

FY 2022 Accomplishments: 

 Delivered legislatively mandated Coronavirus Aid, Relief, and Economic Security 

(CARES) Act to keep SCRIPS up to date. 

 Deployed security patches, maintenance, and firmware updates. 
48 

 Delivered legislatively mandated Tax Changes to keep SCRIPS up to date. 

 Continued to support both Individual Master File (IMF) and Business Master File (BMF). 

 Implemented Multisite Option Process so that SCRIPS users could log into any of the 

three SCRIPS processing sites to work inventory as directed by their management to 

reduce workload at a targeted site. 

FY 2023 Future Objectives: 

 Deliver legislatively mandated Tax Changes to keep SCRIPS up to date. 

 Continue development to deliver Information Returns (IR) Modernization changes for 

filing season 2023. 

 Support Digitalization by incorporating several ISRP forms into the SCRIPS scanning 

process to remove the dependency on transcribers. SCRIPS will start with IR forms to 

facilitate the delivery of IR Modernization efforts. 

 The refresh of SCRIPS server infrastructure is being planned. Will leverage functionality 

between the Integrated Submission and Remittance Processing System (ISRP) and 

SCRIPS systems to improve efficiency and continue to reduce costs. 

 Continue to support both Individual Master File (IMF) and Business Master File (BMF). 

 Deploy security patches, maintenance, and firmware updates. 

FY 2024 Future Objectives: 

Planning is still in progress for transformational initiatives IRS will perform in FY 2024. 

 Deploy security patches, maintenance, and firmware updates. 

 Deliver legislatively mandated Tax Changes to keep SCRIPS up to date. 

 Continue to support and improve the digitalization SCRIPS efforts. 

 Continue to support both Individual Master File (IMF) and Business Master File (BMF). 

 Continue the effort to keep the SCRIPS infrastructure current. 

Web Applications 

Description: 

The Web Apps program and initiatives improve interactions and communications across 

taxpayers, the IRS, and third parties by providing a broad range of self-service options, 

establishing secure information exchange options, and building internal capabilities. By enabling 

authorized individual taxpayers and third parties to interact digitally with the IRS, the investment 

provides a better user experience and delivers consistent data and services through reusable 

Application Programming Interfaces (APIs). Web Apps will continue to transform the way the 

IRS does business by enhancing the taxpayer experience and delivering new digital services that 

allow taxpayers and their authorized tax professionals to track, receive, and send information and 

take actions on their personalized online account. 
49 

Investment Obligations: 

Type FY 2022 

Actual 

FY 2023 

Estimated 

Obligations 

FY 2024 

Estimated 

Obligations

FY 2024 

President's 

Budget 

$ 

Change 1

% 

Change 1

Sub-Total DME 

Obligations (Including 

Internal labor (Govt. 

FTE)) 

44.30 180.00 241.49 1 3 0 . 9 9 - 4 9 . 0 1 - 2 7 . 2 3 % 

Sub-Total O&M 

Obligations (Including 

Internal Labor (Govt. 

FTE)) 

9 . 5 9 5 . 9 6 1 0 . 4 8 1 0 . 4 8 4 . 5 2 7 5 . 8 4 % 

Total Obligations 53.89 185.96 251.97 1 4 1 . 4 7 - 4 4 . 4 9 - 2 3 . 9 2 % 

1 $ Change and % Change is from the FY 2023 Estimated Obligations to the FY 2024 President's Budget 

Purpose, Accomplishments, Future Objectives: 

Web Apps capabilities allow the IRS to maintain, improve and expand on the broad range of 

digital services offered today and enhance the number and types of transactions the taxpayer and 

their representatives can complete securely using their personal IRS Online Account. Continued 

investment in the program will enable new digital options for self-service and secure information 

exchanges including access to fast, secure, and personalized digital communications delivered 

through a secure messaging platform. Ultimately, Web Apps will help ensure a higher-quality 

customer experience in line with government-wide efforts to deliver what the public expects and 

deserves from a 21st century government. 

FY 2022 Accomplishments: 

Web Apps delivered a series of taxpayer experience features aligned to capabilities in the IRS 

Modernization Plan (Mod Plan): 

 Enabled, for Individual Online Accounts, taxpayers to make same day balance and nonbalance payments from their bank account. 

 Web Apps delivered the ability to "Go Paperless" and to update their domestic address in 

OLA. 

 Delivered, Tax Pro Account, enhanced user experience, email alerts, and performance 

improvements and Single Sign-On to Transcript Delivery System (TDS). 

 Completed two studies that laid the framework for Content Decoupling and Multilingual 

and integration with Enterprise Digital Communications platform. Content Decoupling 

and Multilingual were implemented for both OLA and Identity Verify (IDV). 

 Software architecture refactoring was completed to deliver containerization in OLA and 

IDV, as well as re-architecture of third-party services and modernization of account 

summary service. These modernizations enable Web Apps to respond to growing 

taxpayer demands, minimize disruption of online services, and accelerate readiness for a 

target state cloud architecture. 
50 

FY 2023/2024 Future Objectives: 

Planning is still in progress for transformational initiatives IRS will perform in FY 2024. 

 Deliver modernize Online Payment Plans – Long-term Installment Agreement (IA), IA 

Calculation and Default IA Status. 

 Digital Communications work will include the deployment of capabilities that will 

expand communication channels, provide real-time assistance, and increase self-service 

options for taxpayers. 

 Integrate Payment capabilities will be deployed to increase payment options in OLA 

including a variety of bank account payment features. 

 Modernize Online Payment Plans (MOPP) will expand access to the current application 

to include most individual taxpayers. 

 Taxpayer Profile and Preferences will include future expansion of features that will 

provide taxpayers with a greater range of self-services options. In addition to these 

deployments, Web Apps will continue ongoing Product Planning activities to adapt to 

any changes in IRS priorities. 

 Web Apps will deliver Tax Professionals View and Manage Existing Authorizations 

which will include deploying a claim on Centralized Authorization File (CAF) and enable 

tax professionals to view and manage existing Power of Attorney (POA) and Tax 

Information Authorization (TIA). These features will enable future Tax Pro Account 

capabilities to be delivered. 

Major Non-IT Investments 

Criminal Investigation Owned Vehicles 

Description: 

This investment is managed by Criminal Investigation. 

Investment Obligations: 

Type FY 2022 

Actual 

FY 2023 

Estimated 

Obligations 

FY 2024 

Estimated 

Obligations

FY 2024 

President's 

Budget 

$ 

Change 1

% 

Change 1

Sub-Total DME 

Obligations 

(Including Internal 

labor (Govt. FTE)) 

0.00 0.00 0.00 0 . 0 0 0 . 0 0 0 . 0 0 % 

Sub-Total O&M 

Obligations 

(Including Internal 

Labor (Govt. FTE)) 

2 . 5 0 2 . 5 0 0 . 0 0 2 . 7 0 0 . 2 0 8 . 0 0 % 

Total Obligations 2.50 2.50 0.00 2 . 7 0 0 . 2 0 8 . 0 0 % 

1 $ Change and % Change is from the FY 2023 Estimated Obligations to the FY 2024 President's Budget 
51 

Purpose, Accomplishments, Future Objectives: 

The IRS-Criminal Investigation Business Unit maintains ownership of approximately 71 

Vehicles to include Commissioner’s Protective Detail and surveillance type vehicles. Excluded 

are Criminal Investigation Under Cover and International Vehicles that are not reported in 

Treasury’s FAST System due to sensitivity. The vehicles will be used to support the IRS 

investigations and must meet the mission critical need to conduct criminal law enforcement 

activities. 

Criminal Investigations Capital Assets 

Description: 

This investment includes radios and radio maintenance, vehicles owned by Criminal 

Investigations (CI), body armor, guns, and body plates. 

This investment is managed by Criminal Investigation. 

Investment Obligations: 

Type FY 2022 

Actual 

FY 2023 

Estimated 

Obligations 

FY 2024 

Estimated 

Obligations

FY 2024 

President's 

Budget 

$ 

Change 1

% 

Change 1

Sub-Total DME 

Obligations (Including 

Internal labor (Govt. 

FTE)) 

0.00 0.00 0.00 0 . 0 0 0 . 0 0 0 . 0 0 % 

Sub-Total O&M 

Obligations (Including 

Internal Labor (Govt. 

FTE)) 

1 2 . 0 0 9 . 0 0 0 . 0 0 9 . 0 0 0 . 0 0 0 . 0 0 % 

Total Obligations 12.00 9.00 0.00 9 . 0 0 0 . 0 0 0 . 0 0 % 1 $ Change and % Change is from the FY 2023 Estimated Obligations to the FY 2024 President's Budget

Purpose, Accomplishments, Future Objectives: 

These assets are used to protect CI special agents from threats and bodily injury while 

performing their law enforcement duties including conducting investigations concerning alleged 

criminal tax fraud violations, financial crimes, and other related offenses. 

Leasehold Improvements 

Description: 

Leasehold Improvements managed in Agency-Wide Shared Services (AWSS). 
52 

Investment Obligations: 

Type FY 2022 

Actual 

FY 2023 

Estimated 

Obligations 

FY 2024 

Estimated 

Obligations

FY 2024 

President's 

Budget 

$ 

Change 1

% 

Change 1

Sub-Total DME 

Obligations (Including 

Internal labor (Govt. 

FTE)) 

0 . 0 0 0 . 0 0 0 . 0 0 0 . 0 0 0 . 0 0 0 . 0 0 % 

Sub-Total O&M 

Obligations (Including 

Internal Labor (Govt. 

FTE)) 

5 9 . 2 8 1 9 5 . 0 0 0 . 0 0 1 0 1 . 0 9 - 9 3 . 9 1 - 4 8 . 1 6 % 

Total Obligations 59.28 195.00 0.00 101.09 -93.91 -48.16% 

1 $ Change and % Change is from the FY 2023 Estimated Obligations to the FY 2024 President's Budget 

Purpose, Accomplishments, Future Objectives: 

Many projects undertaken by IRS entail the design, alteration, and furnishing of space either 

upon acquisition, at lease renewal, or for other purposes, such as supporting space consolidation 

or reduction. The portion of the project that is captured as a capital asset is reflected in OMB 

Object Class 3200, Land and Structures, and includes alterations to buildings; fixtures such as 

elevators, plumbing, power-plant boilers, fire-alarm systems, lighting, heating systems, airconditioning systems, flooring, and carpeting. The total figure is a sum of the expenditures in 

that object class for all IRS projects in that particular year. 

Security Equipment 

Description: 

Security Equipment is managed in FMSS. 

Investment Obligations: 

Type FY 2022 

Actual 

FY 2023 

Estimated 

Obligations 

FY 2024 

Estimated 

Obligations

FY 2024 

President's 

Budget 

$ 

Change 1

% 

Change 1

Sub-Total DME 

Obligations (Including 

Internal labor (Govt. 

FTE)) 

0 . 0 0 0 . 0 0 0 . 0 0 0 . 0 0 0 . 0 0 0 . 0 0 % 

Sub-Total O&M 

Obligations (Including 

Internal Labor (Govt. 

FTE)) 

5 . 6 2 5 . 6 0 0 . 0 0 7 . 0 0 1 . 4 0 2 5 . 0 0 % 

Total Obligations 5.62 5.60 0.00 7.00 1.40 25.00% 

1 $ Change and % Change is from the FY 2023 Estimated Obligations to the FY 2024 President's Budget 

Purpose, Accomplishments, Future Objectives: 

The IRS purchases security equipment such as cameras, digital video recorder system (DVRs), 

access control panels, and card readers. The IRS uses facility-specific security assessments to 

prioritize asset needs and develop criteria for replacing equipment in each facility. Additionally, 
53 

emergency needs arise over the course of the year. These needs are ranked and funded according 

to the effect the equipment has on the overall security posture. 

The need for equipment can arise at any time, such as when employees are moved into a new 

building, during internal moves, or intermittently when equipment needs to be replaced. The 

benefit of this capital asset investment is that it supports the IRS priority to provide a safe and 

secure environment for its employees, equipment, and facilities.