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FY 2021 Congressional Justification

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FY 2021 Congressional Justification Congressional Budget Justification & Annual Performance Report and Plan Fiscal Year 2021 Publication 4450 (Rev. 2-2020) Catalog Number 39720Z Department of the Treasury Internal Revenue Service www.irs.gov Table of Contents Section I – Budget Request........................................................................................................... 1 1A – Mission Statement ............................................................................................................ 1 1.1 – Appropriations Detail Table ........................................................................................... 1 Introduction ............................................................................................................................... 2 Vision for the Future ................................................................................................................. 3 Reducing the Tax Gap .............................................................................................................. 4 Program Integrity Cap Adjustment ........................................................................................ 6 1B – Summary of the Request .................................................................................................. 7 1.2 – Budget Adjustments Table ............................................................................................ 12 1C – Base Adjustment and Program Changes Description ................................................. 12 Base Adjustment ...................................................................................................................... 12 Maintaining Current Levels ................................................................................................... 13 Pay Annualization (3.1%) ..................................................................................................... 13 Pay Raise (1.0%) ................................................................................................................... 13 FERS Contribution Increase ................................................................................................. 13 Non-Pay ................................................................................................................................. 13 Additional Required Labor Costs .......................................................................................... 13 Efficiencies / Savings ............................................................................................................... 13 Increase e-File Savings ......................................................................................................... 13 Space Optimization ................................................................................................................ 13 Personnel Savings ................................................................................................................. 14 Program Increases ................................................................................................................... 14 IRS Integrated Modernization Business Plan ........................................................................ 14 Implementing the Taxpayer First Act .................................................................................... 22 1.3 – Object Classification (Schedule O) Obligations .......................................................... 25 1D – Appropriations Language and Explanation of Changes ............................................ 26 1E – Legislative Proposals ...................................................................................................... 35 1F – IRS Use of Evidence and Evaluation ............................................................................. 38 Section II – Budget and Performance Plan .............................................................................. 41 Taxpayer Services ................................................................................................................... 42 2.1 – Budget Adjustments Table ............................................................................................ 43 2.2 – Object Classification (Schedule O) Obligations .......................................................... 44 2.3 – Appropriation Detail Table .......................................................................................... 45 2A – Pre-Filing Taxpayer Assistance and Education ........................................................... 45 FY 2021 Changes by Budget Activity .................................................................................... 48 2.1.1 – Budget and Performance Report and Plan ............................................................... 49 2B – Filing and Account Services ......................................................................................... 49 FY 2021 Changes by Budget Activity .................................................................................... 52 2.1.2 – Budget and Performance Report and Plan ............................................................... 53 IRS-i Enforcement ............................................................................................................................. 54 2.1 – Budget Adjustments Table ............................................................................................ 55 2.2 – Object Classification (Schedule O) Obligations .......................................................... 56 2.3 – Appropriation Detail Table .......................................................................................... 57 2C – Investigations ................................................................................................................ 57 FY 2021 Changes by Budget Activity .................................................................................... 60 2.1.3 – Budget and Performance Report and Plan ............................................................... 61 2D – Exam and Collections ................................................................................................... 61 FY 2021 Changes by Budget Activity .................................................................................... 67 2.1.4 – Budget and Performance Report and Plan ............................................................... 68 2E – Regulatory ..................................................................................................................... 68 FY 2021 Changes by Budget Activity .................................................................................... 71 2.1.5 – Budget and Performance Report and Plan ............................................................... 72 Operations Support ................................................................................................................. 73 2.1 – Budget Adjustments Table ............................................................................................ 74 2.2 – Object Classification (Schedule O) Obligations .......................................................... 75 2.3 – Appropriation Detail Table .......................................................................................... 76 2F – Infrastructure ................................................................................................................ 76 FY 2021 Changes by Budget Activity .................................................................................... 79 2.1.6 – Budget and Performance Report and Plan ............................................................... 80 2G – Shared Services and Support ........................................................................................ 80 FY 2021 Changes by Budget Activity .................................................................................... 83 2.1.7 – Budget and Performance Report and Plan ............................................................... 84 2H – Information Services ..................................................................................................... 84 FY 2021 Changes by Budget Activity .................................................................................... 87 2.1.8 – Budget and Performance Report and Plan ............................................................... 88 Business Systems Modernization ........................................................................................... 89 2.1 – Budget Adjustments Table ............................................................................................ 90 2.2 – Object Classification (Schedule O) Obligations .......................................................... 91 2.3 – Appropriation Detail Table .......................................................................................... 92 2I – Business Systems Modernization.................................................................................... 92 FY 2021 Changes by Budget Activity .................................................................................. 104 2.1.9 – Budget and Performance Report and Plan ............................................................. 105 Section III – Supplemental Information ................................................................................. 106 3.1 – Summary of Capital Investments ............................................................................... 106 3.2 – Return on Investment (ROI) for IRS Major Enforcement Programs ...................
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