Policy Impact Analysis - 117/S/5311

Bill Overview

Title: IRS Customer Service and Transformation Act of 2022

Description: This bill requires the Internal Revenue Service (IRS) to submit an initial plan to Congress to address how it intends to meet customer service and technology modernization and related objectives. The IRS must submit semiannual updates to the plan, indicate progress made in implementing the plan, and any changes or challenges in implementing the plan. The bill requires the Government Accountability Office in each calendar year after 2022 and before 2032, to report to specified congressional committees on various matters relating to the IRS, including the progress of the IRS in meeting its objectives and on technology modernization. The bill sets forth customer service objectives that the IRS must accomplish not later than January 1, 2025. It must make available to the public not later than January 1, 2026, certain electronic forms and filing procedures. Finally, the National Taxpayer Advocate is authorized to appoint counsel in the Office of the Taxpayer Advocate to report directly to the National Taxpayer Advocate.

Sponsors: Sen. Portman, Rob [R-OH]

Target Audience

Population: Individuals who interact with the IRS for tax-related services

Estimated Size: 261000000

Reasoning

Simulated Interviews

Small Business Owner (New York, NY)

Age: 55 | Gender: female

Wellbeing Before Policy: 6

Duration of Impact: 20.0 years

Commonness: 5/20

Statement of Opinion:

  • I've had issues in the past with accessing online IRS tools quickly.
  • It's a hassle to get customer service on the line and they rarely resolve my issues efficiently.

Wellbeing Over Time (With vs Without Policy)

Year With Policy Without Policy
Year 1 7 6
Year 2 7 6
Year 3 8 5
Year 5 9 5
Year 10 9 4
Year 20 10 4

Software Developer (San Francisco, CA)

Age: 30 | Gender: male

Wellbeing Before Policy: 8

Duration of Impact: 5.0 years

Commonness: 12/20

Statement of Opinion:

  • I rarely deal directly with the IRS, so I don't expect much impact on my tax experiences.
  • Having more modern interactions would be nice but not essential.

Wellbeing Over Time (With vs Without Policy)

Year With Policy Without Policy
Year 1 8 8
Year 2 9 8
Year 3 9 8
Year 5 9 8
Year 10 9 8
Year 20 9 8

Accountant (Houston, TX)

Age: 45 | Gender: male

Wellbeing Before Policy: 5

Duration of Impact: 15.0 years

Commonness: 7/20

Statement of Opinion:

  • Improved technology and customer service at the IRS would directly impact how efficiently I can manage my clients' tax issues.
  • Delays in IRS responsiveness have been a significant operational frustration.

Wellbeing Over Time (With vs Without Policy)

Year With Policy Without Policy
Year 1 6 5
Year 2 7 5
Year 3 8 5
Year 5 8 5
Year 10 9 4
Year 20 9 4

Retired Teacher (Miami, FL)

Age: 62 | Gender: female

Wellbeing Before Policy: 7

Duration of Impact: 10.0 years

Commonness: 10/20

Statement of Opinion:

  • Any improvements that minimize the need to contact the IRS or make it easier to access information would be beneficial.
  • As I age, understanding tax regulations online is becoming more critical.

Wellbeing Over Time (With vs Without Policy)

Year With Policy Without Policy
Year 1 7 7
Year 2 8 7
Year 3 8 7
Year 5 8 7
Year 10 8 7
Year 20 8 7

Freelance Graphic Designer (Chicago, IL)

Age: 28 | Gender: female

Wellbeing Before Policy: 6

Duration of Impact: 10.0 years

Commonness: 10/20

Statement of Opinion:

  • I hope the new policies make self-service more intuitive and faster to use.
  • Waiting on IRS responses can be tense, especially with deadlines.

Wellbeing Over Time (With vs Without Policy)

Year With Policy Without Policy
Year 1 7 6
Year 2 7 6
Year 3 8 6
Year 5 8 6
Year 10 8 6
Year 20 8 6

Restaurant Owner (Atlanta, GA)

Age: 50 | Gender: male

Wellbeing Before Policy: 5

Duration of Impact: 15.0 years

Commonness: 5/20

Statement of Opinion:

  • Any enhancements for quicker IRS response would be greatly appreciated.
  • The past few audits and verifications were grueling due to slow IRS processes.

Wellbeing Over Time (With vs Without Policy)

Year With Policy Without Policy
Year 1 6 5
Year 2 7 5
Year 3 8 5
Year 5 8 5
Year 10 9 4
Year 20 9 4

Stay-at-home Parent (Seattle, WA)

Age: 38 | Gender: female

Wellbeing Before Policy: 8

Duration of Impact: 5.0 years

Commonness: 15/20

Statement of Opinion:

  • I think the new system will likely improve transparency and ease of filing—not that I've had many issues.
  • The betterment in technology will be good for confidence in the system.

Wellbeing Over Time (With vs Without Policy)

Year With Policy Without Policy
Year 1 8 8
Year 2 9 8
Year 3 9 8
Year 5 9 8
Year 10 9 8
Year 20 9 8

Plumber (Denver, CO)

Age: 40 | Gender: male

Wellbeing Before Policy: 7

Duration of Impact: 10.0 years

Commonness: 10/20

Statement of Opinion:

  • If IRS systems are easier to navigate and save time, I'm all for it.
  • Tax preparers often complain about IRS inefficiencies.

Wellbeing Over Time (With vs Without Policy)

Year With Policy Without Policy
Year 1 7 7
Year 2 8 7
Year 3 8 7
Year 5 8 7
Year 10 9 7
Year 20 9 7

Nurse (Boston, MA)

Age: 35 | Gender: female

Wellbeing Before Policy: 7

Duration of Impact: 10.0 years

Commonness: 9/20

Statement of Opinion:

  • Improved electronic access would simplify our complex tax filing process.
  • Any reduction in wait time for IRS responses would be appreciated.

Wellbeing Over Time (With vs Without Policy)

Year With Policy Without Policy
Year 1 8 7
Year 2 8 7
Year 3 8 7
Year 5 8 7
Year 10 8 7
Year 20 9 7

Retired (Phoenix, AZ)

Age: 68 | Gender: male

Wellbeing Before Policy: 6

Duration of Impact: 5.0 years

Commonness: 8/20

Statement of Opinion:

  • I'm on a fixed income, so any reduction in complexity or cost for tax services is welcome.
  • Hopefully, I won't have to personally deal much with IRS changes directly.

Wellbeing Over Time (With vs Without Policy)

Year With Policy Without Policy
Year 1 6 6
Year 2 6 6
Year 3 6 6
Year 5 7 6
Year 10 7 6
Year 20 7 6

Cost Estimates

Year 1: $400000000 (Low: $350000000, High: $450000000)

Year 2: $450000000 (Low: $400000000, High: $500000000)

Year 3: $500000000 (Low: $450000000, High: $550000000)

Year 5: $550000000 (Low: $500000000, High: $600000000)

Year 10: $600000000 (Low: $550000000, High: $650000000)

Year 100: $700000000 (Low: $650000000, High: $750000000)

Key Considerations